ROEGIERS: 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.
ROEGIERS
Largest movements
- Stocks and contracts -€12,284
down €12,284 (-2.5%), from €492,849 to €480,565
- Other debts +€66,822
up €66,822 (+14.1%), from €473,385 to €540,207
- Profit (loss) carried forward -€47,367
down €47,367 (-17.2%), from -€274,831 to -€322,199
- Trade debts -€36,177
down €36,177 (-36.2%), from €100,037 to €63,860
- Current portion of long-term debt -€6,667
no longer reported in 2025 (was €6,667)
- Gross operating margin -€16,539
down €16,539 (-74.1%), from -€22,324 to -€38,863
- Staff costs -€6,375
no longer reported in 2025 (was €6,375)
- Financial charges +€1,974
up €1,974 (+94.6%), from €2,088 to €4,062
- Other operating charges +€1,961
up €1,961 (+70.3%), from €2,789 to €4,751
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 | €506,909 | €491,724 | -€15,185 | -3.0% |
| Current assets | 29/58 | €506,909 | €491,724 | -€15,185 | -3.0% |
| Stocks and contracts in progress | 3 | €492,849 | €480,565 | -€12,284 | -2.5% |
| Stocks | 30/36 | €492,849 | €480,565 | -€12,284 | -2.5% |
| Amounts receivable within one year | 40/41 | €449 | €1,180 | +€731 | +163% |
| Trade receivables | 40 | €121 | €759 | +€638 | +529% |
| Other amounts receivable | 41 | €329 | €421 | +€92 | +28.1% |
| Current investments | 50/53 | €1 | €2 | +€0 | +24.2% |
| Cash at bank and in hand | 54/58 | €13,609 | €9,978 | -€3,632 | -26.7% |
| Total equity and liabilities | 10/49 | €506,909 | €491,724 | -€15,185 | -3.0% |
| Equity | 10/15 | -€165,723 | -€213,090 | -€47,367 | -28.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €90,517 | €90,517 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €88,657 | €88,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€274,831 | -€322,199 | -€47,367 | -17.2% |
| Amounts payable | 17/49 | €672,632 | €704,814 | +€32,182 | +4.8% |
| Amounts payable within one year | 42/48 | €672,509 | €704,814 | +€32,305 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | - | -€6,667 | |
| Financial debts | 43 | €81,266 | €86,266 | +€5,000 | +6.2% |
| Other loans | 439 | €81,266 | €86,266 | +€5,000 | +6.2% |
| Trade debts | 44 | €100,037 | €63,860 | -€36,177 | -36.2% |
| Suppliers | 440/4 | €100,037 | €63,860 | -€36,177 | -36.2% |
| Taxes, remuneration and social security | 45 | €11,154 | €14,481 | +€3,327 | +29.8% |
| Taxes | 450/3 | €10,919 | €14,481 | +€3,561 | +32.6% |
| Remuneration and social security | 454/9 | €234 | - | -€234 | |
| Other amounts payable | 47/48 | €473,385 | €540,207 | +€66,822 | +14.1% |
| Accrued charges and deferred income | 492/3 | €123 | - | -€123 | |
| Non-recurring operating income | 76A | €3,858 | €3,931 | +€73 | +1.9% |
| Remuneration, social security and pensions | 62 | €6,375 | - | -€6,375 | |
| Other operating charges | 640/8 | €2,789 | €4,751 | +€1,961 | +70.3% |
| Gross operating margin | 9900 | -€22,324 | -€38,863 | -€16,539 | -74.1% |
| Operating profit (loss) | 9901 | -€31,488 | -€43,614 | -€12,126 | -38.5% |
| Financial income | 75/76B | €307 | €308 | +€1 | +0.5% |
| Recurring financial income | 75 | €307 | €308 | +€1 | +0.5% |
| Financial charges | 65/66B | €2,088 | €4,062 | +€1,974 | +94.6% |
| Recurring financial charges | 65 | €2,088 | €4,062 | +€1,974 | +94.6% |
| Profit (loss) for the period before taxes | 9903 | -€33,269 | -€47,367 | -€14,098 | -42.4% |
| Profit (loss) for the period | 9904 | -€33,269 | -€47,367 | -€14,098 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,269 | -€47,367 | -€14,098 | -42.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.