Roegis Koeltechniek: what changed
What changed
Roegis Koeltechniek
NACE 46.647, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€5,235
2023 · €17,348-€12,113
Equity
€145,019
2023 · €140,643+€4,376
Cash
€62,124
2023 · €54,973+€7,151
Balance sheet total
€580,774
2023 · €573,382+€7,392
Largest movements
Assets
- Tangible fixed assets -€44,108
down €44,108 (-9.9%), from €443,654 to €399,547
of which Land and buildings: -€29,052
- Stocks and contracts +€37,775
new in 2024: €37,775
- Cash +€7,151
up €7,151 (+13.0%), from €54,973 to €62,124
mainly Depreciation (+€73,930) and Trade debts (+€10,903)
Equity and liabilities
- Trade debts +€10,903
up €10,903 (+3.1%), from €346,157 to €357,060
- Advances received +€10,172
new in 2024: €10,172
- Debts after one year -€9,431
down €9,431 (-18.3%), from €51,446 to €42,015
Income statement
- Financial charges +€12,740
up €12,740 (+302%), from €4,217 to €16,957
- Gross operating margin -€6,802
down €6,802 (-6.4%), from €105,698 to €98,896
- Taxes -€3,832
down €3,832 (-59.5%), from €6,437 to €2,605
- Depreciation -€2,816
down €2,816 (-3.7%), from €76,745 to €73,930
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€17,348
Gross operating margin
-€6,802
Depreciation
+€2,816
Other operating charges
+€533
Financial income
+€249
Financial charges
-€12,740
Taxes
+€3,832
Result 2024
€5,235
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€51,045
Investment
-€29,822
Financing
-€14,071
Cash 2023
€54,973
From operations (derived)
+€51,045
Net result for the year
+€5,235
Depreciation
+€73,930
Stocks and contracts
-€37,775
Receivables within one year
-€3,629
Deferred charges and accrued income
-€2,945
Trade debts
+€10,903
Tax, wage and social debts
-€5,705
Advances received
+€10,172
Other debts
+€859
Investment (derived)
-€29,822
Investment in fixed assets (net)
-€29,822
Financing
-€14,071
Debts after one year
-€9,431
Current portion of long-term debt
-€3,781
Contributions, distributions and other
-€859
Cash 2024
€62,124
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573,382 | €580,774 | +€7,392 | +1.3% |
| Fixed assets | 21/28 | €443,654 | €399,547 | -€44,108 | -9.9% |
| Tangible fixed assets | 22/27 | €443,654 | €399,547 | -€44,108 | -9.9% |
| Land and buildings | 22 | €380,538 | €351,486 | -€29,052 | -7.6% |
| Plant, machinery and equipment | 23 | €15,307 | €11,892 | -€3,414 | -22.3% |
| Furniture and vehicles | 24 | €47,810 | €36,168 | -€11,641 | -24.3% |
| Current assets | 29/58 | €129,727 | €181,227 | +€51,500 | +39.7% |
| Stocks and contracts in progress | 3 | - | €37,775 | +€37,775 | |
| Contracts in progress | 37 | - | €37,775 | +€37,775 | |
| Amounts receivable within one year | 40/41 | €74,754 | €78,383 | +€3,629 | +4.9% |
| Trade receivables | 40 | €57,889 | €58,965 | +€1,076 | +1.9% |
| Other amounts receivable | 41 | €16,865 | €19,419 | +€2,554 | +15.1% |
| Cash at bank and in hand | 54/58 | €54,973 | €62,124 | +€7,151 | +13.0% |
| Deferred charges and accrued income | 490/1 | - | €2,945 | +€2,945 | |
| Total equity and liabilities | 10/49 | €573,382 | €580,774 | +€7,392 | +1.3% |
| Equity | 10/15 | €140,643 | €145,019 | +€4,376 | +3.1% |
| Contributions | 10/11 | €52,000 | €52,000 | = | 0.0% |
| Reserves | 13 | €88,643 | €93,019 | +€4,376 | +4.9% |
| Distributable reserves | 133 | €88,643 | €93,019 | +€4,376 | +4.9% |
| Amounts payable | 17/49 | €432,739 | €435,755 | +€3,016 | +0.7% |
| Amounts payable after more than one year | 17 | €51,446 | €42,015 | -€9,431 | -18.3% |
| Financial debts | 170/4 | €51,446 | €42,015 | -€9,431 | -18.3% |
| Amounts payable within one year | 42/48 | €381,292 | €393,740 | +€12,447 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €9,994 | €6,213 | -€3,781 | -37.8% |
| Trade debts | 44 | €346,157 | €357,060 | +€10,903 | +3.1% |
| Suppliers | 440/4 | €346,157 | €357,060 | +€10,903 | +3.1% |
| Advances received on contracts in progress | 46 | - | €10,172 | +€10,172 | |
| Taxes, remuneration and social security | 45 | €23,906 | €18,200 | -€5,705 | -23.9% |
| Taxes | 450/3 | €22,026 | €18,193 | -€3,832 | -17.4% |
| Remuneration and social security | 454/9 | €1,880 | €7 | -€1,873 | -99.6% |
| Other amounts payable | 47/48 | €1,235 | €2,094 | +€859 | +69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,745 | €73,930 | -€2,816 | -3.7% |
| Other operating charges | 640/8 | €951 | €419 | -€533 | -56.0% |
| Gross operating margin | 9900 | €105,698 | €98,896 | -€6,802 | -6.4% |
| Operating profit (loss) | 9901 | €28,002 | €24,548 | -€3,454 | -12.3% |
| Financial income | 75/76B | €0 | €249 | +€249 | +75,503% |
| Recurring financial income | 75 | €0 | €249 | +€249 | +75,503% |
| Financial charges | 65/66B | €4,217 | €16,957 | +€12,740 | +302% |
| Recurring financial charges | 65 | €4,217 | €16,957 | +€12,740 | +302% |
| Profit (loss) for the period before taxes | 9903 | €23,785 | €7,840 | -€15,945 | -67.0% |
| Income taxes | 67/77 | €6,437 | €2,605 | -€3,832 | -59.5% |
| Profit (loss) for the period | 9904 | €17,348 | €5,235 | -€12,113 | -69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,348 | €5,235 | -€12,113 | -69.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.