Peter Rogiers: 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.
Peter Rogiers
Largest movements
- Cash -€15,127
down €15,127 (-83.0%), from €18,219 to €3,091
mainly Net result for the year (-€14,915) and Other debts (-€621)
- Deferred charges and accrued income +€234
up €234 (+24.0%), from €978 to €1,212
- Receivables within one year +€208
up €208 (+34.3%), from €605 to €812
of which Other amounts receivable: +€272
- Profit (loss) carried forward -€14,915
down €14,915 (-16.9%), from -€88,505 to -€103,420
- Trade debts +€851
up €851 (+936.0%), from €91 to €942
- Other debts -€621
down €621 (-1.6%), from €38,615 to €37,994
- Gross operating margin +€9,970
up €9,970 (+40.7%), from -€24,482 to -€14,512
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.
Cash bridge derived
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 | €19,801 | €5,116 | -€14,685 | -74.2% |
| Current assets | 29/58 | €19,801 | €5,116 | -€14,685 | -74.2% |
| Amounts receivable within one year | 40/41 | €605 | €812 | +€208 | +34.3% |
| Trade receivables | 40 | €110 | €46 | -€64 | -58.2% |
| Other amounts receivable | 41 | €495 | €766 | +€272 | +54.9% |
| Cash at bank and in hand | 54/58 | €18,219 | €3,091 | -€15,127 | -83.0% |
| Deferred charges and accrued income | 490/1 | €978 | €1,212 | +€234 | +24.0% |
| Total equity and liabilities | 10/49 | €19,801 | €5,116 | -€14,685 | -74.2% |
| Equity | 10/15 | -€18,905 | -€33,820 | -€14,915 | -78.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,000 | €51,000 | = | 0.0% |
| Distributable reserves | 133 | €51,000 | €51,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,505 | -€103,420 | -€14,915 | -16.9% |
| Amounts payable | 17/49 | €38,706 | €38,936 | +€230 | +0.6% |
| Amounts payable within one year | 42/48 | €38,706 | €38,936 | +€230 | +0.6% |
| Trade debts | 44 | €91 | €942 | +€851 | +936.0% |
| Suppliers | 440/4 | €91 | €942 | +€851 | +936.0% |
| Other amounts payable | 47/48 | €38,615 | €37,994 | -€621 | -1.6% |
| Other operating charges | 640/8 | €255 | €390 | +€135 | +53.0% |
| Gross operating margin | 9900 | -€24,482 | -€14,512 | +€9,970 | +40.7% |
| Operating profit (loss) | 9901 | -€24,737 | -€14,902 | +€9,835 | +39.8% |
| Financial income | 75/76B | €183 | €64 | -€119 | -65.0% |
| Recurring financial income | 75 | €183 | €64 | -€119 | -65.0% |
| Financial charges | 65/66B | €79 | €78 | -€1 | -1.2% |
| Recurring financial charges | 65 | €79 | €78 | -€1 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,632 | -€14,915 | +€9,717 | +39.4% |
| Profit (loss) for the period | 9904 | -€24,632 | -€14,915 | +€9,717 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,632 | -€14,915 | +€9,717 | +39.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.