LE ROGNEUX: 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.
LE ROGNEUX
Largest movements
- Deferred charges and accrued income +€25,978
new in 2024: €25,978
- Cash -€4,140
down €4,140 (-23.0%), from €17,970 to €13,829
mainly Deferred charges and accrued income (-€25,978) and Net result for the year (-€6,452)
- Receivables within one year +€4,123
up €4,123 (+53.3%), from €7,740 to €11,862
of which Trade receivables: +€5,559
- Tangible fixed assets +€805
up €805 (+22.5%), from €3,582 to €4,387
of which Plant, machinery and equipment: +€1,764
- Other debts +€33,746
new in 2024: €33,746
- Profit (loss) carried forward -€6,452
down €6,452 (-30.4%), from -€21,238 to -€27,689
- Gross operating margin +€16,196
up €16,196 (+78.9%), from -€20,537 to -€4,341
- Depreciation +€623
up €623 (+112.5%), from €554 to €1,178
- Financial charges +€545
new in 2024: €545
- Other operating charges +€241
up €241 (+164.4%), from €147 to €387
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,291 | €56,057 | +€26,766 | +91.4% |
| Fixed assets | 21/28 | €3,582 | €4,387 | +€805 | +22.5% |
| Tangible fixed assets | 22/27 | €3,582 | €4,387 | +€805 | +22.5% |
| Plant, machinery and equipment | 23 | - | €1,764 | +€1,764 | |
| Furniture and vehicles | 24 | €3,582 | €2,622 | -€959 | -26.8% |
| Current assets | 29/58 | €25,709 | €51,670 | +€25,961 | +101.0% |
| Amounts receivable within one year | 40/41 | €7,740 | €11,862 | +€4,123 | +53.3% |
| Trade receivables | 40 | €3,921 | €9,480 | +€5,559 | +141.8% |
| Other amounts receivable | 41 | €3,819 | €2,382 | -€1,437 | -37.6% |
| Cash at bank and in hand | 54/58 | €17,970 | €13,829 | -€4,140 | -23.0% |
| Deferred charges and accrued income | 490/1 | - | €25,978 | +€25,978 | |
| Total equity and liabilities | 10/49 | €29,291 | €56,057 | +€26,766 | +91.4% |
| Equity | 10/15 | €28,762 | €22,311 | -€6,452 | -22.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,238 | -€27,689 | -€6,452 | -30.4% |
| Amounts payable | 17/49 | €529 | €33,746 | +€33,217 | +6283.9% |
| Amounts payable within one year | 42/48 | €529 | €33,746 | +€33,217 | +6283.9% |
| Trade debts | 44 | €529 | - | -€529 | |
| Suppliers | 440/4 | €529 | - | -€529 | |
| Other amounts payable | 47/48 | - | €33,746 | +€33,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €554 | €1,178 | +€623 | +112.5% |
| Other operating charges | 640/8 | €147 | €387 | +€241 | +164.4% |
| Gross operating margin | 9900 | -€20,537 | -€4,341 | +€16,196 | +78.9% |
| Operating profit (loss) | 9901 | -€21,238 | -€5,906 | +€15,331 | +72.2% |
| Financial charges | 65/66B | - | €545 | +€545 | |
| Recurring financial charges | 65 | - | €545 | +€545 | |
| Profit (loss) for the period before taxes | 9903 | -€21,238 | -€6,452 | +€14,786 | +69.6% |
| Profit (loss) for the period | 9904 | -€21,238 | -€6,452 | +€14,786 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,238 | -€6,452 | +€14,786 | +69.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.