DEBOUVRY & ROGGHÉ: what changed
What changed
DEBOUVRY & ROGGHÉ
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€69,033
2024 · €165,070-€96,037
Equity
€446,247
2024 · €377,214+€69,033
Cash
€41,234
2024 · €42,348-€1,114
Balance sheet total
€2.0m
2024 · €2.2m-€192,680
Largest movements
Assets
- Stocks and contracts -€382,179
down €382,179 (-21.3%), from €1.8m to €1.4m
- Receivables within one year +€228,303
up €228,303 (+1,325%), from €17,234 to €245,537
of which Trade receivables: +€235,277
- Tangible fixed assets -€38,341
down €38,341 (-10.1%), from €378,155 to €339,815
of which Furniture and vehicles: -€21,183
Equity and liabilities
- Short-term financial debts -€223,489
down €223,489 (-15.8%), from €1.4m to €1.2m
- Reserves +€70,000
up €70,000 (+20.0%), from €350,000 to €420,000
- Debts after one year -€47,275
down €47,275 (-20.7%), from €228,810 to €181,535
Income statement
- Gross operating margin -€142,836
down €142,836 (-39.4%), from €362,247 to €219,411
- Taxes -€35,417
down €35,417 (-54.5%), from €64,931 to €29,514
- Other operating charges -€9,564
down €9,564 (-47.2%), from €20,246 to €10,682
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€165,070
Gross operating margin
-€142,836
Depreciation
-€250
Other operating charges
+€9,564
Financial income
+€172
Financial charges
+€1,897
Taxes
+€35,417
Result 2025
€69,033
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€272,012
Investment
-€3,256
Financing
-€269,869
Cash 2024
€42,348
From operations (derived)
+€272,012
Net result for the year
+€69,033
Depreciation
+€41,597
Stocks and contracts
+€382,179
Receivables within one year
-€228,303
Deferred charges and accrued income
-€651
Trade debts
-€5,958
Tax, wage and social debts
+€8,114
Other debts
+€6,000
Investment (derived)
-€3,256
Investment in fixed assets (net)
-€3,256
Financing
-€269,869
Debts after one year
-€47,275
Current portion of long-term debt
+€895
Short-term financial debts
-€223,489
Cash 2025
€41,234
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,237,754 | €2,045,074 | -€192,680 | -8.6% |
| Fixed assets | 21/28 | €378,290 | €339,950 | -€38,341 | -10.1% |
| Tangible fixed assets | 22/27 | €378,155 | €339,815 | -€38,341 | -10.1% |
| Land and buildings | 22 | €291,431 | €280,043 | -€11,388 | -3.9% |
| Plant, machinery and equipment | 23 | €25,797 | €20,028 | -€5,769 | -22.4% |
| Furniture and vehicles | 24 | €60,927 | €39,743 | -€21,183 | -34.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €1,859,464 | €1,705,124 | -€154,339 | -8.3% |
| Stocks and contracts in progress | 3 | €1,797,161 | €1,414,981 | -€382,179 | -21.3% |
| Stocks | 30/36 | €1,797,161 | €1,414,981 | -€382,179 | -21.3% |
| Amounts receivable within one year | 40/41 | €17,234 | €245,537 | +€228,303 | +1,325% |
| Trade receivables | 40 | €6,152 | €241,429 | +€235,277 | +3,825% |
| Other amounts receivable | 41 | €11,083 | €4,108 | -€6,974 | -62.9% |
| Cash at bank and in hand | 54/58 | €42,348 | €41,234 | -€1,114 | -2.6% |
| Deferred charges and accrued income | 490/1 | €2,721 | €3,372 | +€651 | +23.9% |
| Total equity and liabilities | 10/49 | €2,237,754 | €2,045,074 | -€192,680 | -8.6% |
| Equity | 10/15 | €377,214 | €446,247 | +€69,033 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €350,000 | €420,000 | +€70,000 | +20.0% |
| Distributable reserves | 133 | €350,000 | €420,000 | +€70,000 | +20.0% |
| Profit (loss) carried forward | 14 | €8,614 | €7,647 | -€967 | -11.2% |
| Amounts payable | 17/49 | €1,860,540 | €1,598,827 | -€261,713 | -14.1% |
| Amounts payable after more than one year | 17 | €228,810 | €181,535 | -€47,275 | -20.7% |
| Financial debts | 170/4 | €228,810 | €181,535 | -€47,275 | -20.7% |
| Amounts payable within one year | 42/48 | €1,631,730 | €1,417,292 | -€214,438 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €46,381 | €47,275 | +€895 | +1.9% |
| Financial debts | 43 | €1,418,749 | €1,195,260 | -€223,489 | -15.8% |
| Credit institutions | 430/8 | €1,418,749 | €1,195,260 | -€223,489 | -15.8% |
| Trade debts | 44 | €16,286 | €10,328 | -€5,958 | -36.6% |
| Suppliers | 440/4 | €16,286 | €10,328 | -€5,958 | -36.6% |
| Taxes, remuneration and social security | 45 | €46,315 | €54,429 | +€8,114 | +17.5% |
| Taxes | 450/3 | €39,915 | €54,429 | +€14,514 | +36.4% |
| Remuneration and social security | 454/9 | €6,400 | - | -€6,400 | |
| Other amounts payable | 47/48 | €104,000 | €110,000 | +€6,000 | +5.8% |
| Non-recurring operating income | 76A | €453,179 | - | -€453,179 | |
| Remuneration, social security and pensions | 62 | €2,985 | €2,985 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,347 | €41,597 | +€250 | +0.6% |
| Other operating charges | 640/8 | €20,246 | €10,682 | -€9,564 | -47.2% |
| Gross operating margin | 9900 | €362,247 | €219,411 | -€142,836 | -39.4% |
| Operating profit (loss) | 9901 | €297,669 | €164,147 | -€133,522 | -44.9% |
| Financial income | 75/76B | €111 | €283 | +€172 | +154% |
| Recurring financial income | 75 | €111 | €283 | +€172 | +154% |
| Financial charges | 65/66B | €67,780 | €65,883 | -€1,897 | -2.8% |
| Recurring financial charges | 65 | €67,780 | €65,883 | -€1,897 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €230,001 | €98,547 | -€131,454 | -57.2% |
| Income taxes | 67/77 | €64,931 | €29,514 | -€35,417 | -54.5% |
| Profit (loss) for the period | 9904 | €165,070 | €69,033 | -€96,037 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €165,070 | €69,033 | -€96,037 | -58.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.