FIEN ROGGEMAN: 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.
FIEN ROGGEMAN
Largest movements
- Cash -€50,388
down €50,388 (-89.7%), from €56,193 to €5,805
mainly Contributions, distributions and other (-€85,000) and Investment in fixed assets (net) (-€26,862)
- Tangible fixed assets +€21,352
up €21,352 (+411%), from €5,193 to €26,545
- Receivables within one year -€5,937
down €5,937 (-32.9%), from €18,057 to €12,120
of which Trade receivables: -€7,319
- Deferred charges and accrued income -€849
down €849 (-39.1%), from €2,169 to €1,320
- Profit (loss) carried forward -€54,937
down €54,937 (-92.3%), from €59,494 to €4,557
- Debts after one year +€16,136
new in 2025: €16,136
- Current portion of long-term debt +€7,346
up €7,346, from €0 to €7,346
- Tax, wage and social debts -€6,988
down €6,988 (-54.1%), from €12,917 to €5,929
of which Remuneration and social security: -€3,814
- Trade debts +€1,626
up €1,626 (+182%), from €892 to €2,517
- Financial charges +€1,093
up €1,093 (+1,167%), from €94 to €1,186
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 | €81,611 | €45,789 | -€35,822 | -43.9% |
| Fixed assets | 21/28 | €5,193 | €26,545 | +€21,352 | +411% |
| Tangible fixed assets | 22/27 | €5,193 | €26,545 | +€21,352 | +411% |
| Furniture and vehicles | 24 | €5,193 | €26,545 | +€21,352 | +411% |
| Current assets | 29/58 | €76,418 | €19,245 | -€57,173 | -74.8% |
| Amounts receivable within one year | 40/41 | €18,057 | €12,120 | -€5,937 | -32.9% |
| Trade receivables | 40 | €17,838 | €10,519 | -€7,319 | -41.0% |
| Other amounts receivable | 41 | €219 | €1,601 | +€1,382 | +632% |
| Cash at bank and in hand | 54/58 | €56,193 | €5,805 | -€50,388 | -89.7% |
| Deferred charges and accrued income | 490/1 | €2,169 | €1,320 | -€849 | -39.1% |
| Total equity and liabilities | 10/49 | €81,611 | €45,789 | -€35,822 | -43.9% |
| Equity | 10/15 | €61,494 | €6,557 | -€54,937 | -89.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,494 | €4,557 | -€54,937 | -92.3% |
| Amounts payable | 17/49 | €20,117 | €39,232 | +€19,115 | +95.0% |
| Amounts payable after more than one year | 17 | - | €16,136 | +€16,136 | |
| Financial debts | 170/4 | - | €16,136 | +€16,136 | |
| Amounts payable within one year | 42/48 | €20,117 | €23,096 | +€2,979 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,346 | +€7,346 | |
| Trade debts | 44 | €892 | €2,517 | +€1,626 | +182% |
| Suppliers | 440/4 | €892 | €2,517 | +€1,626 | +182% |
| Taxes, remuneration and social security | 45 | €12,917 | €5,929 | -€6,988 | -54.1% |
| Taxes | 450/3 | €5,428 | €2,254 | -€3,174 | -58.5% |
| Remuneration and social security | 454/9 | €7,489 | €3,675 | -€3,814 | -50.9% |
| Other amounts payable | 47/48 | €6,309 | €7,304 | +€995 | +15.8% |
| Non-recurring operating income | 76A | - | €1,337 | +€1,337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,777 | €5,510 | -€267 | -4.6% |
| Other operating charges | 640/8 | €372 | €489 | +€117 | +31.4% |
| Gross operating margin | 9900 | €45,172 | €45,033 | -€138 | -0.3% |
| Operating profit (loss) | 9901 | €39,023 | €39,034 | +€12 | 0.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €94 | €1,186 | +€1,093 | +1,167% |
| Recurring financial charges | 65 | €94 | €1,186 | +€1,093 | +1,167% |
| Profit (loss) for the period before taxes | 9903 | €38,929 | €37,848 | -€1,081 | -2.8% |
| Income taxes | 67/77 | €7,803 | €7,785 | -€18 | -0.2% |
| Profit (loss) for the period | 9904 | €31,126 | €30,063 | -€1,063 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,126 | €30,063 | -€1,063 | -3.4% |
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 22 October 2026 via checked.be.