FOLLON ROGER: 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.
FOLLON ROGER
Largest movements
- Receivables within one year +€10,174
up €10,174 (+6.7%), from €151,136 to €161,309
of which Other amounts receivable: +€16,884
- Reserves +€10,806
up €10,806 (+14.4%), from €74,853 to €85,658
- Gross operating margin -€9,192
down €9,192 (-48.4%), from €18,976 to €9,783
- Taxes -€3,157
down €3,157 (-36.5%), from €8,641 to €5,484
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 | €152,845 | €164,973 | +€12,128 | +7.9% |
| Current assets | 29/58 | €152,845 | €164,973 | +€12,128 | +7.9% |
| Amounts receivable within one year | 40/41 | €151,136 | €161,309 | +€10,174 | +6.7% |
| Trade receivables | 40 | €23,260 | €16,550 | -€6,710 | -28.8% |
| Other amounts receivable | 41 | €127,876 | €144,760 | +€16,884 | +13.2% |
| Cash at bank and in hand | 54/58 | €1,024 | €2,293 | +€1,269 | +124% |
| Deferred charges and accrued income | 490/1 | €686 | €1,371 | +€686 | +100% |
| Total equity and liabilities | 10/49 | €152,845 | €164,973 | +€12,128 | +7.9% |
| Equity | 10/15 | €138,759 | €149,565 | +€10,806 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,853 | €85,658 | +€10,806 | +14.4% |
| Distributable reserves | 133 | €74,853 | €85,658 | +€10,806 | +14.4% |
| Profit (loss) carried forward | 14 | €45,306 | €45,306 | = | 0.0% |
| Amounts payable | 17/49 | €14,086 | €15,408 | +€1,323 | +9.4% |
| Amounts payable within one year | 42/48 | €14,086 | €15,408 | +€1,323 | +9.4% |
| Trade debts | 44 | €1,078 | €1,284 | +€206 | +19.1% |
| Suppliers | 440/4 | €1,078 | €1,284 | +€206 | +19.1% |
| Taxes, remuneration and social security | 45 | €13,008 | €14,125 | +€1,117 | +8.6% |
| Taxes | 450/3 | €13,008 | €14,125 | +€1,117 | +8.6% |
| Other operating charges | 640/8 | €341 | €274 | -€67 | -19.7% |
| Gross operating margin | 9900 | €18,976 | €9,783 | -€9,192 | -48.4% |
| Operating profit (loss) | 9901 | €18,634 | €9,509 | -€9,125 | -49.0% |
| Financial income | 75/76B | €6,919 | €6,978 | +€59 | +0.9% |
| Recurring financial income | 75 | €6,919 | €6,978 | +€59 | +0.9% |
| Financial charges | 65/66B | €189 | €197 | +€9 | +4.7% |
| Recurring financial charges | 65 | €189 | €197 | +€9 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €25,365 | €16,290 | -€9,075 | -35.8% |
| Income taxes | 67/77 | €8,641 | €5,484 | -€3,157 | -36.5% |
| Profit (loss) for the period | 9904 | €16,724 | €10,806 | -€5,918 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,724 | €10,806 | -€5,918 | -35.4% |
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 31 October 2026 via checked.be.