Etablissements Roga: 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.
Etablissements Roga
Largest movements
- Tangible fixed assets -€8,720
down €8,720 (-16.4%), from €53,306 to €44,587
of which Furniture and vehicles: -€6,231
- Receivables within one year -€2,722
down €2,722 (-32.7%), from €8,338 to €5,616
of which Trade receivables: -€6,202
- Cash -€2,274
down €2,274 (-9.6%), from €23,616 to €21,342
mainly Debts after one year (-€8,003) and Net result for the year (-€7,304)
- Profit (loss) carried forward -€13,304
down €13,304 (-53.7%), from €24,774 to €11,469
- Debts after one year -€8,003
down €8,003 (-21.2%), from €37,686 to €29,683
- Other debts +€6,000
up €6,000, from €0 to €6,000
- Tax, wage and social debts +€3,858
up €3,858 (+63.2%), from €6,102 to €9,960
of which Remuneration and social security: +€3,318
- Trade debts -€2,899
down €2,899 (-70.4%), from €4,116 to €1,217
- Staff costs +€13,305
up €13,305 (+36.8%), from €36,138 to €49,443
- Gross operating margin -€4,058
down €4,058 (-6.2%), from €65,720 to €61,662
- Taxes +€3,686
up €3,686 (+3,741%), from €99 to €3,784
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 | €102,377 | €88,332 | -€14,045 | -13.7% |
| Fixed assets | 21/28 | €54,943 | €46,223 | -€8,720 | -15.9% |
| Tangible fixed assets | 22/27 | €53,306 | €44,587 | -€8,720 | -16.4% |
| Land and buildings | 22 | - | €1,673 | +€1,673 | |
| Furniture and vehicles | 24 | €24,618 | €18,387 | -€6,231 | -25.3% |
| Other tangible fixed assets | 26 | €28,688 | €24,527 | -€4,161 | -14.5% |
| Financial fixed assets | 28 | €1,636 | €1,636 | = | 0.0% |
| Current assets | 29/58 | €47,434 | €42,109 | -€5,325 | -11.2% |
| Stocks and contracts in progress | 3 | €12,450 | €12,374 | -€76 | -0.6% |
| Stocks | 30/36 | €12,450 | €12,374 | -€76 | -0.6% |
| Amounts receivable within one year | 40/41 | €8,338 | €5,616 | -€2,722 | -32.7% |
| Trade receivables | 40 | €8,150 | €1,948 | -€6,202 | -76.1% |
| Other amounts receivable | 41 | €188 | €3,668 | +€3,480 | +1,851% |
| Cash at bank and in hand | 54/58 | €23,616 | €21,342 | -€2,274 | -9.6% |
| Deferred charges and accrued income | 490/1 | €3,030 | €2,778 | -€253 | -8.3% |
| Total equity and liabilities | 10/49 | €102,377 | €88,332 | -€14,045 | -13.7% |
| Equity | 10/15 | €46,774 | €33,469 | -€13,304 | -28.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,774 | €11,469 | -€13,304 | -53.7% |
| Amounts payable | 17/49 | €55,603 | €54,863 | -€740 | -1.3% |
| Amounts payable after more than one year | 17 | €37,686 | €29,683 | -€8,003 | -21.2% |
| Financial debts | 170/4 | €37,686 | €29,683 | -€8,003 | -21.2% |
| Amounts payable within one year | 42/48 | €17,917 | €25,180 | +€7,263 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €7,699 | €8,003 | +€304 | +3.9% |
| Trade debts | 44 | €4,116 | €1,217 | -€2,899 | -70.4% |
| Suppliers | 440/4 | €4,116 | €1,217 | -€2,899 | -70.4% |
| Taxes, remuneration and social security | 45 | €6,102 | €9,960 | +€3,858 | +63.2% |
| Taxes | 450/3 | €6,082 | €6,623 | +€540 | +8.9% |
| Remuneration and social security | 454/9 | €20 | €3,338 | +€3,318 | +16,531% |
| Other amounts payable | 47/48 | €0 | €6,000 | +€6,000 | |
| Remuneration, social security and pensions | 62 | €36,138 | €49,443 | +€13,305 | +36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,808 | €10,599 | -€210 | -1.9% |
| Other operating charges | 640/8 | €3,055 | €2,820 | -€235 | -7.7% |
| Non-recurring operating charges | 66A | - | €641 | +€641 | |
| Gross operating margin | 9900 | €65,720 | €61,662 | -€4,058 | -6.2% |
| Operating profit (loss) | 9901 | €15,720 | -€1,840 | -€17,560 | |
| Financial income | 75/76B | €144 | €635 | +€491 | +341% |
| Recurring financial income | 75 | €144 | €635 | +€491 | +341% |
| Financial charges | 65/66B | €2,103 | €2,315 | +€212 | +10.1% |
| Recurring financial charges | 65 | €2,103 | €2,315 | +€212 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €13,760 | -€3,520 | -€17,280 | |
| Income taxes | 67/77 | €99 | €3,784 | +€3,686 | +3,741% |
| Profit (loss) for the period | 9904 | €13,662 | -€7,304 | -€20,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,662 | -€7,304 | -€20,966 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.