ROGA Percussion: 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.
ROGA Percussion
Largest movements
- Stocks and contracts +€13,491
up €13,491 (+6.4%), from €209,357 to €222,848
- Receivables within one year +€13,394
up €13,394 (+36.3%), from €36,948 to €50,342
of which Trade receivables: +€6,976
- Reserves +€32,348
up €32,348 (+19.1%), from €169,252 to €201,600
of which Distributable reserves: +€32,348
- Trade debts -€8,107
down €8,107 (-21.2%), from €38,205 to €30,097
- Debts after one year -€7,149
down €7,149 (-35.0%), from €20,427 to €13,278
- Tax, wage and social debts +€6,124
up €6,124 (+15.3%), from €40,146 to €46,271
- Gross operating margin -€17,054
down €17,054 (-19.1%), from €89,229 to €72,175
- Taxes -€6,196
down €6,196 (-27.4%), from €22,641 to €16,445
- Depreciation +€3,779
up €3,779 (+22.2%), from €16,988 to €20,767
- Financial income -€1,506
down €1,506 (-24.3%), from €6,206 to €4,700
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 | €349,588 | €376,198 | +€26,610 | +7.6% |
| Fixed assets | 21/28 | €70,377 | €68,184 | -€2,193 | -3.1% |
| Intangible fixed assets | 21 | €2,112 | €1,658 | -€454 | -21.5% |
| Tangible fixed assets | 22/27 | €67,999 | €66,260 | -€1,739 | -2.6% |
| Land and buildings | 22 | €1,308 | €1,123 | -€186 | -14.2% |
| Plant, machinery and equipment | 23 | €3,764 | €4,106 | +€342 | +9.1% |
| Furniture and vehicles | 24 | €61,977 | €60,433 | -€1,544 | -2.5% |
| Other tangible fixed assets | 26 | €949 | €598 | -€351 | -37.0% |
| Financial fixed assets | 28 | €266 | €266 | = | 0.0% |
| Current assets | 29/58 | €279,211 | €308,014 | +€28,803 | +10.3% |
| Stocks and contracts in progress | 3 | €209,357 | €222,848 | +€13,491 | +6.4% |
| Stocks | 30/36 | €209,357 | €222,848 | +€13,491 | +6.4% |
| Amounts receivable within one year | 40/41 | €36,948 | €50,342 | +€13,394 | +36.3% |
| Trade receivables | 40 | €36,948 | €43,924 | +€6,976 | +18.9% |
| Other amounts receivable | 41 | - | €6,418 | +€6,418 | |
| Cash at bank and in hand | 54/58 | €30,381 | €32,430 | +€2,049 | +6.7% |
| Deferred charges and accrued income | 490/1 | €2,524 | €2,393 | -€131 | -5.2% |
| Total equity and liabilities | 10/49 | €349,588 | €376,198 | +€26,610 | +7.6% |
| Equity | 10/15 | €239,961 | €272,309 | +€32,348 | +13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €169,252 | €201,600 | +€32,348 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €167,392 | €199,740 | +€32,348 | +19.3% |
| Profit (loss) carried forward | 14 | €64,509 | €64,509 | = | 0.0% |
| Amounts payable | 17/49 | €109,627 | €103,889 | -€5,738 | -5.2% |
| Amounts payable after more than one year | 17 | €20,427 | €13,278 | -€7,149 | -35.0% |
| Financial debts | 170/4 | €20,427 | €13,278 | -€7,149 | -35.0% |
| Amounts payable within one year | 42/48 | €89,200 | €90,611 | +€1,411 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €6,847 | €7,149 | +€302 | +4.4% |
| Trade debts | 44 | €38,205 | €30,097 | -€8,107 | -21.2% |
| Suppliers | 440/4 | €38,205 | €30,097 | -€8,107 | -21.2% |
| Taxes, remuneration and social security | 45 | €40,146 | €46,271 | +€6,124 | +15.3% |
| Taxes | 450/3 | €40,146 | €46,271 | +€6,124 | +15.3% |
| Other amounts payable | 47/48 | €4,002 | €7,094 | +€3,092 | +77.3% |
| Non-recurring operating income | 76A | €7,438 | - | -€7,438 | |
| Remuneration, social security and pensions | 62 | €42 | €59 | +€17 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,988 | €20,767 | +€3,779 | +22.2% |
| Other operating charges | 640/8 | €5,587 | €5,128 | -€459 | -8.2% |
| Gross operating margin | 9900 | €89,229 | €72,175 | -€17,054 | -19.1% |
| Operating profit (loss) | 9901 | €66,613 | €46,222 | -€20,391 | -30.6% |
| Financial income | 75/76B | €6,206 | €4,700 | -€1,506 | -24.3% |
| Recurring financial income | 75 | €6,206 | €4,700 | -€1,506 | -24.3% |
| Financial charges | 65/66B | €2,345 | €2,129 | -€216 | -9.2% |
| Recurring financial charges | 65 | €2,345 | €2,129 | -€216 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €70,474 | €48,793 | -€21,681 | -30.8% |
| Income taxes | 67/77 | €22,641 | €16,445 | -€6,196 | -27.4% |
| Profit (loss) for the period | 9904 | €47,833 | €32,348 | -€15,485 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,833 | €32,348 | -€15,485 | -32.4% |
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 30 October 2026 via checked.be.