Fabrice ROGER: what changed
What changed
Fabrice ROGER
NACE 47.300, Retail sale of automotive fuel
filed annual accounts (NBB)
Net result for the year
-€301
2024 · €27,214-€27,515
Equity
€20,392
2024 · €20,693-€301
Cash
€40,301
2024 · €30,435+€9,866
Balance sheet total
€436,329
2024 · €452,177-€15,848
Largest movements
Assets
- Tangible fixed assets -€12,863
down €12,863 (-3.8%), from €339,848 to €326,985
of which Land and buildings: -€15,842
- Cash +€9,866
up €9,866 (+32.4%), from €30,435 to €40,301
mainly Depreciation (+€18,012) and Trade debts (+€17,593)
- Receivables within one year -€8,410
down €8,410 (-56.1%), from €15,000 to €6,590
Equity and liabilities
- Debts after one year -€25,614
down €25,614 (-9.1%), from €281,488 to €255,874
of which Financial debts: -€25,639
- Trade debts +€17,593
up €17,593 (+36.4%), from €48,344 to €65,937
- Other debts -€9,328
down €9,328 (-12.9%), from €72,470 to €63,142
Income statement
- Turnover -€193,925
down €193,925 (-16.2%), from €1.2m to €1.0m
- Purchases and services -€118,651
down €118,651 (-10.7%), from €1.1m to €986,992
- Gross operating margin -€22,557
down €22,557 (-24.3%), from €92,951 to €70,394
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
€27,214
Gross operating margin
-€22,557
Staff costs
-€6,057
Depreciation
+€116
Other operating charges
+€627
Financial income
-€54
Financial charges
+€410
Result 2025
-€301
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
+€42,491
Investment
-€5,149
Financing
-€27,476
Cash 2024
€30,435
From operations (derived)
+€42,491
Net result for the year
-€301
Depreciation
+€18,012
Stocks and contracts
+€4,441
Receivables within one year
+€8,410
Trade debts
+€17,593
Tax, wage and social debts
+€2,722
Other debts
-€9,328
Accrued charges and deferred income
+€942
Investment (derived)
-€5,149
Investment in fixed assets (net)
-€5,149
Financing
-€27,476
Debts after one year
-€25,614
Current portion of long-term debt
-€1,862
Cash 2025
€40,301
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €452,177 | €436,329 | -€15,848 | -3.5% |
| Fixed assets | 21/28 | €384,087 | €371,224 | -€12,863 | -3.3% |
| Tangible fixed assets | 22/27 | €339,848 | €326,985 | -€12,863 | -3.8% |
| Land and buildings | 22 | €337,569 | €321,727 | -€15,842 | -4.7% |
| Plant, machinery and equipment | 23 | €1,102 | €4,877 | +€3,775 | +343% |
| Furniture and vehicles | 24 | €1,177 | €381 | -€796 | -67.6% |
| Financial fixed assets | 28 | €44,239 | €44,239 | = | 0.0% |
| Current assets | 29/58 | €68,090 | €65,105 | -€2,985 | -4.4% |
| Stocks and contracts in progress | 3 | €22,597 | €18,156 | -€4,441 | -19.7% |
| Stocks | 30/36 | €22,597 | €18,156 | -€4,441 | -19.7% |
| Amounts receivable within one year | 40/41 | €15,000 | €6,590 | -€8,410 | -56.1% |
| Trade receivables | 40 | €15,000 | €6,590 | -€8,410 | -56.1% |
| Cash at bank and in hand | 54/58 | €30,435 | €40,301 | +€9,866 | +32.4% |
| Deferred charges and accrued income | 490/1 | €58 | €58 | = | 0.0% |
| Total equity and liabilities | 10/49 | €452,177 | €436,329 | -€15,848 | -3.5% |
| Equity | 10/15 | €20,693 | €20,392 | -€301 | -1.5% |
| Reserves | 13 | €18,075 | €18,075 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,075 | €18,075 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,075 | €18,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,618 | €2,317 | -€301 | -11.5% |
| Amounts payable | 17/49 | €431,484 | €415,937 | -€15,547 | -3.6% |
| Amounts payable after more than one year | 17 | €281,488 | €255,874 | -€25,614 | -9.1% |
| Financial debts | 170/4 | €281,488 | €255,849 | -€25,639 | -9.1% |
| Other amounts payable | 178/9 | - | €25 | +€25 | |
| Amounts payable within one year | 42/48 | €149,931 | €159,056 | +€9,125 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €27,502 | €25,640 | -€1,862 | -6.8% |
| Trade debts | 44 | €48,344 | €65,937 | +€17,593 | +36.4% |
| Suppliers | 440/4 | €48,344 | €65,937 | +€17,593 | +36.4% |
| Taxes, remuneration and social security | 45 | €1,615 | €4,337 | +€2,722 | +169% |
| Taxes | 450/3 | €1,615 | €2,163 | +€548 | +33.9% |
| Remuneration and social security | 454/9 | - | €2,174 | +€2,174 | |
| Other amounts payable | 47/48 | €72,470 | €63,142 | -€9,328 | -12.9% |
| Accrued charges and deferred income | 492/3 | €65 | €1,007 | +€942 | +1,449% |
| Turnover | 70 | €1,198,594 | €1,004,669 | -€193,925 | -16.2% |
| Non-recurring operating income | 76A | - | €52,717 | +€52,717 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,105,643 | €986,992 | -€118,651 | -10.7% |
| Remuneration, social security and pensions | 62 | €40,493 | €46,550 | +€6,057 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,128 | €18,012 | -€116 | -0.6% |
| Other operating charges | 640/8 | €1,030 | €403 | -€627 | -60.9% |
| Gross operating margin | 9900 | €92,951 | €70,394 | -€22,557 | -24.3% |
| Operating profit (loss) | 9901 | €33,300 | €5,429 | -€27,871 | -83.7% |
| Financial income | 75/76B | €153 | €99 | -€54 | -35.3% |
| Recurring financial income | 75 | €153 | €99 | -€54 | -35.3% |
| Financial charges | 65/66B | €6,239 | €5,829 | -€410 | -6.6% |
| Recurring financial charges | 65 | €6,239 | €5,829 | -€410 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €27,214 | -€301 | -€27,515 | |
| Profit (loss) for the period | 9904 | €27,214 | -€301 | -€27,515 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,214 | -€301 | -€27,515 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.