ELECTRO ROGGEN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ELECTRO ROGGEN
Largest movements
- Receivables within one year +€31,743
up €31,743 (+15.2%), from €208,783 to €240,527
of which Other amounts receivable: +€45,106
- Reserves +€48,903
up €48,903 (+83.4%), from €58,649 to €107,552
of which Distributable reserves: +€48,903
- Trade debts -€28,132
down €28,132 (-33.7%), from €83,506 to €55,374
- Tax, wage and social debts +€17,895
up €17,895 (+121%), from €14,768 to €32,664
of which Taxes: +€18,031
- Debts after one year -€3,957
down €3,957 (-29.9%), from €13,240 to €9,283
- Short-term financial debts -€3,062
down €3,062 (-20.4%), from €14,989 to €11,927
- Turnover -€175,744
no longer reported in 2025 (was €175,744)
- Purchases and services -€127,357
no longer reported in 2025 (was €127,357)
- Taxes +€26,464
up €26,464 (+3,952%), from €670 to €27,134
- Other operating charges -€26,367
down €26,367 (-92.2%), from €28,613 to €2,246
- Gross operating margin +€22,989
up €22,989 (+45.1%), from €50,973 to €73,961
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,771 | €246,307 | +€31,536 | +14.7% |
| Fixed assets | 21/28 | €1,975 | €1,895 | -€80 | -4.1% |
| Tangible fixed assets | 22/27 | €1,405 | €755 | -€650 | -46.3% |
| Plant, machinery and equipment | 23 | €1,405 | €755 | -€650 | -46.3% |
| Financial fixed assets | 28 | €570 | €1,140 | +€570 | +100% |
| Current assets | 29/58 | €212,796 | €244,412 | +€31,616 | +14.9% |
| Stocks and contracts in progress | 3 | €3,589 | €3,589 | = | 0.0% |
| Stocks | 30/36 | €3,589 | €3,589 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €208,783 | €240,527 | +€31,743 | +15.2% |
| Trade receivables | 40 | €50,466 | €37,103 | -€13,363 | -26.5% |
| Other amounts receivable | 41 | €158,318 | €203,424 | +€45,106 | +28.5% |
| Cash at bank and in hand | 54/58 | €49 | €49 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €375 | €247 | -€128 | -34.1% |
| Total equity and liabilities | 10/49 | €214,771 | €246,307 | +€31,536 | +14.7% |
| Equity | 10/15 | €71,049 | €119,952 | +€48,903 | +68.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €58,649 | €107,552 | +€48,903 | +83.4% |
| Non-distributable reserves | 130/1 | €1,740 | €1,740 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,740 | €1,740 | = | 0.0% |
| Distributable reserves | 133 | €56,909 | €105,812 | +€48,903 | +85.9% |
| Amounts payable | 17/49 | €143,722 | €126,355 | -€17,367 | -12.1% |
| Amounts payable after more than one year | 17 | €13,240 | €9,283 | -€3,957 | -29.9% |
| Financial debts | 170/4 | €13,240 | €9,283 | -€3,957 | -29.9% |
| Amounts payable within one year | 42/48 | €130,482 | €117,072 | -€13,410 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €4,069 | €3,957 | -€112 | -2.8% |
| Financial debts | 43 | €14,989 | €11,927 | -€3,062 | -20.4% |
| Credit institutions | 430/8 | €14,989 | €11,927 | -€3,062 | -20.4% |
| Trade debts | 44 | €83,506 | €55,374 | -€28,132 | -33.7% |
| Suppliers | 440/4 | €83,506 | €55,374 | -€28,132 | -33.7% |
| Advances received on contracts in progress | 46 | €13,150 | €13,150 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,768 | €32,664 | +€17,895 | +121% |
| Taxes | 450/3 | €14,633 | €32,664 | +€18,031 | +123% |
| Remuneration and social security | 454/9 | €135 | €0 | -€135 | -100% |
| Turnover | 70 | €175,744 | - | -€175,744 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €127,357 | - | -€127,357 | |
| Remuneration, social security and pensions | 62 | €17,802 | €149 | -€17,653 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €650 | +€16 | +2.5% |
| Other operating charges | 640/8 | €28,613 | €2,246 | -€26,367 | -92.2% |
| Gross operating margin | 9900 | €50,973 | €73,961 | +€22,989 | +45.1% |
| Operating profit (loss) | 9901 | €3,924 | €70,916 | +€66,993 | +1,707% |
| Financial income | 75/76B | €7,578 | €11,290 | +€3,712 | +49.0% |
| Recurring financial income | 75 | €7,578 | €11,290 | +€3,712 | +49.0% |
| Financial charges | 65/66B | €10,710 | €6,170 | -€4,540 | -42.4% |
| Recurring financial charges | 65 | €4,748 | €5,346 | +€598 | +12.6% |
| Non-recurring financial charges | 66B | €5,962 | €824 | -€5,138 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | €791 | €76,036 | +€75,245 | +9,508% |
| Income taxes | 67/77 | €670 | €27,134 | +€26,464 | +3,952% |
| Profit (loss) for the period | 9904 | €122 | €48,903 | +€48,781 | +40,070% |
| Profit (loss) for the period to be appropriated | 9905 | €122 | €48,903 | +€48,781 | +40,070% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.