MERYLL ROGGE: what changed
Two fiscal 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.
MERYLL ROGGE
Largest movements
- Receivables within one year +€21,331
up €21,331 (+21.2%), from €100,800 to €122,132
of which Trade receivables: +€30,052
- Tangible fixed assets -€15,103
down €15,103 (-7.6%), from €197,650 to €182,547
- Deferred charges and accrued income -€3,668
down €3,668 (-94.0%), from €3,900 to €232
- Trade debts +€18,388
up €18,388 (+255.9%), from €7,187 to €25,574
- Debts after one year -€16,392
down €16,392 (-7.4%), from €220,734 to €204,342
- Other debts +€12,698
up €12,698 (+192.9%), from €6,583 to €19,281
- Short-term financial debts -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Tax, wage and social debts -€5,710
down €5,710 (-91.6%), from €6,233 to €523
- Gross operating margin -€32,458
down €32,458 (-53.5%), from €60,708 to €28,250
- Depreciation -€3,076
down €3,076 (-13.8%), from €22,227 to €19,151
- Staff costs +€847
new in 2024: €847
- Financial charges -€712
down €712 (-12.9%), from €5,520 to €4,808
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 | €307,152 | €310,067 | +€2,915 | +0.9% |
| Fixed assets | 21/28 | €202,200 | €185,810 | -€16,389 | -8.1% |
| Intangible fixed assets | 21 | €4,350 | €3,063 | -€1,286 | -29.6% |
| Tangible fixed assets | 22/27 | €197,650 | €182,547 | -€15,103 | -7.6% |
| Land and buildings | 22 | €197,650 | €182,547 | -€15,103 | -7.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €104,952 | €124,257 | +€19,305 | +18.4% |
| Amounts receivable within one year | 40/41 | €100,800 | €122,132 | +€21,331 | +21.2% |
| Trade receivables | 40 | €91,822 | €121,874 | +€30,052 | +32.7% |
| Other amounts receivable | 41 | €8,979 | €258 | -€8,720 | -97.1% |
| Cash at bank and in hand | 54/58 | €251 | €1,893 | +€1,641 | +652.6% |
| Deferred charges and accrued income | 490/1 | €3,900 | €232 | -€3,668 | -94.0% |
| Total equity and liabilities | 10/49 | €307,152 | €310,067 | +€2,915 | +0.9% |
| Equity | 10/15 | €31,466 | €31,975 | +€510 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,006 | €11,515 | +€510 | +4.6% |
| Amounts payable | 17/49 | €275,686 | €278,092 | +€2,406 | +0.9% |
| Amounts payable after more than one year | 17 | €220,734 | €204,342 | -€16,392 | -7.4% |
| Financial debts | 170/4 | €220,734 | €204,342 | -€16,392 | -7.4% |
| Amounts payable within one year | 42/48 | €54,756 | €71,771 | +€17,015 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €14,753 | €16,392 | +€1,639 | +11.1% |
| Financial debts | 43 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Credit institutions | 430/8 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Trade debts | 44 | €7,187 | €25,574 | +€18,388 | +255.9% |
| Suppliers | 440/4 | €7,187 | €25,574 | +€18,388 | +255.9% |
| Taxes, remuneration and social security | 45 | €6,233 | €523 | -€5,710 | -91.6% |
| Taxes | 450/3 | €6,233 | €523 | -€5,710 | -91.6% |
| Other amounts payable | 47/48 | €6,583 | €19,281 | +€12,698 | +192.9% |
| Accrued charges and deferred income | 492/3 | €196 | €1,980 | +€1,784 | +908.4% |
| Remuneration, social security and pensions | 62 | - | €847 | +€847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,227 | €19,151 | -€3,076 | -13.8% |
| Other operating charges | 640/8 | €1,662 | €1,733 | +€71 | +4.2% |
| Gross operating margin | 9900 | €60,708 | €28,250 | -€32,458 | -53.5% |
| Operating profit (loss) | 9901 | €36,819 | €6,519 | -€30,300 | -82.3% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €5,520 | €4,808 | -€712 | -12.9% |
| Recurring financial charges | 65 | €5,520 | €4,808 | -€712 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €31,299 | €1,718 | -€29,581 | -94.5% |
| Income taxes | 67/77 | - | €376 | +€376 | |
| Profit (loss) for the period | 9904 | €31,299 | €1,343 | -€29,957 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,299 | €1,343 | -€29,957 | -95.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.