ROEGIERS CONSTRUCTIE: 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 CONSTRUCTIE
Largest movements
- Receivables within one year +€76,449
up €76,449 (+10.8%), from €705,018 to €781,467
of which Trade receivables: +€90,295
- Stocks and contracts -€39,559
down €39,559 (-47.5%), from €83,234 to €43,675
- Other debts +€96,373
up €96,373 (+46.2%), from €208,564 to €304,937
- Current portion of long-term debt -€23,876
down €23,876 (-77.2%), from €30,915 to €7,039
- Profit (loss) carried forward -€14,770
down €14,770 (-143%), from -€10,318 to -€25,088
- Gross operating margin -€223,077
down €223,077 (-95.7%), from €232,993 to €9,916
- Other operating charges -€116,650
down €116,650 (-93.7%), from €124,529 to €7,879
- Taxes -€6,632
down €6,632 (-65.1%), from €10,191 to €3,559
- Depreciation -€6,192
down €6,192 (-34.9%), from €17,742 to €11,550
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 | €931,014 | €972,779 | +€41,765 | +4.5% |
| Fixed assets | 21/28 | €90,924 | €88,302 | -€2,622 | -2.9% |
| Tangible fixed assets | 22/27 | €90,924 | €88,302 | -€2,622 | -2.9% |
| Land and buildings | 22 | €75,087 | €73,186 | -€1,901 | -2.5% |
| Plant, machinery and equipment | 23 | €2,686 | €2,883 | +€197 | +7.3% |
| Furniture and vehicles | 24 | €13,151 | €12,233 | -€918 | -7.0% |
| Current assets | 29/58 | €840,090 | €884,477 | +€44,387 | +5.3% |
| Stocks and contracts in progress | 3 | €83,234 | €43,675 | -€39,559 | -47.5% |
| Stocks | 30/36 | €83,234 | €43,675 | -€39,559 | -47.5% |
| Amounts receivable within one year | 40/41 | €705,018 | €781,467 | +€76,449 | +10.8% |
| Trade receivables | 40 | €40,883 | €131,178 | +€90,295 | +221% |
| Other amounts receivable | 41 | €664,135 | €650,289 | -€13,846 | -2.1% |
| Cash at bank and in hand | 54/58 | €51,838 | €59,336 | +€7,498 | +14.5% |
| Total equity and liabilities | 10/49 | €931,014 | €972,779 | +€41,765 | +4.5% |
| Equity | 10/15 | €675,416 | €660,645 | -€14,771 | -2.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €610,734 | €610,734 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €95,637 | €95,637 | +€0 | 0.0% |
| Distributable reserves | 133 | €515,097 | €515,096 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€10,318 | -€25,088 | -€14,770 | -143% |
| Amounts payable | 17/49 | €255,598 | €312,134 | +€56,536 | +22.1% |
| Amounts payable after more than one year | 17 | €6,834 | - | -€6,834 | |
| Financial debts | 170/4 | €6,834 | - | -€6,834 | |
| Amounts payable within one year | 42/48 | €248,764 | €312,134 | +€63,370 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €30,915 | €7,039 | -€23,876 | -77.2% |
| Trade debts | 44 | €9,285 | €158 | -€9,127 | -98.3% |
| Suppliers | 440/4 | €9,285 | €158 | -€9,127 | -98.3% |
| Other amounts payable | 47/48 | €208,564 | €304,937 | +€96,373 | +46.2% |
| Remuneration, social security and pensions | 62 | - | €137 | +€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,742 | €11,550 | -€6,192 | -34.9% |
| Other operating charges | 640/8 | €124,529 | €7,879 | -€116,650 | -93.7% |
| Gross operating margin | 9900 | €232,993 | €9,916 | -€223,077 | -95.7% |
| Operating profit (loss) | 9901 | €90,722 | -€9,650 | -€100,372 | |
| Financial income | 75/76B | - | €71 | +€71 | |
| Recurring financial income | 75 | - | €71 | +€71 | |
| Financial charges | 65/66B | €2,728 | €1,632 | -€1,096 | -40.2% |
| Recurring financial charges | 65 | €2,728 | €1,632 | -€1,096 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €87,994 | -€11,211 | -€99,205 | |
| Income taxes | 67/77 | €10,191 | €3,559 | -€6,632 | -65.1% |
| Profit (loss) for the period | 9904 | €77,803 | -€14,770 | -€92,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,803 | -€14,770 | -€92,573 |
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 22 October 2026 via checked.be.