ROGAB: 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.
ROGAB
Largest movements
- Tangible fixed assets +€26,218
new in 2024: €26,218
- Cash +€9,552
up €9,552 (+253.9%), from €3,762 to €13,314
mainly Net result for the year (+€20,053) and Tax, wage and social debts (+€16,398)
- Deferred charges and accrued income +€1,929
new in 2024: €1,929
- Receivables within one year -€729
down €729 (-55.0%), from €1,325 to €596
- Profit (loss) carried forward +€20,053
up €20,053, from -€1,217 to €18,836
- Tax, wage and social debts +€16,398
up €16,398 (+711.7%), from €2,304 to €18,702
of which Taxes: +€13,898
- Trade debts +€519
new in 2024: €519
- Gross operating margin +€28,466
up €28,466, from -€718 to €27,748
- Taxes +€6,403
up €6,403 (+1517.4%), from €422 to €6,825
- Depreciation +€782
new in 2024: €782
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,087 | €42,057 | +€36,970 | +726.7% |
| Fixed assets | 21/28 | - | €26,218 | +€26,218 | |
| Tangible fixed assets | 22/27 | - | €26,218 | +€26,218 | |
| Furniture and vehicles | 24 | - | €26,218 | +€26,218 | |
| Current assets | 29/58 | €5,087 | €15,839 | +€10,752 | +211.4% |
| Amounts receivable within one year | 40/41 | €1,325 | €596 | -€729 | -55.0% |
| Trade receivables | 40 | €1,325 | €596 | -€729 | -55.0% |
| Cash at bank and in hand | 54/58 | €3,762 | €13,314 | +€9,552 | +253.9% |
| Deferred charges and accrued income | 490/1 | - | €1,929 | +€1,929 | |
| Total equity and liabilities | 10/49 | €5,087 | €42,057 | +€36,970 | +726.7% |
| Equity | 10/15 | -€217 | €19,836 | +€20,053 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,217 | €18,836 | +€20,053 | |
| Amounts payable | 17/49 | €5,304 | €22,221 | +€16,917 | +318.9% |
| Amounts payable within one year | 42/48 | €2,304 | €19,221 | +€16,917 | +734.2% |
| Trade debts | 44 | - | €519 | +€519 | |
| Suppliers | 440/4 | - | €519 | +€519 | |
| Taxes, remuneration and social security | 45 | €2,304 | €18,702 | +€16,398 | +711.7% |
| Taxes | 450/3 | €2,304 | €16,202 | +€13,898 | +603.2% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €782 | +€782 | |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€718 | €27,748 | +€28,466 | |
| Operating profit (loss) | 9901 | -€768 | €26,966 | +€27,734 | |
| Financial charges | 65/66B | €27 | €88 | +€61 | +226.6% |
| Recurring financial charges | 65 | €27 | €88 | +€61 | +226.6% |
| Profit (loss) for the period before taxes | 9903 | -€795 | €26,878 | +€27,673 | |
| Income taxes | 67/77 | €422 | €6,825 | +€6,403 | +1517.4% |
| Profit (loss) for the period | 9904 | -€1,217 | €20,053 | +€21,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,217 | €20,053 | +€21,270 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.