Roger & Co: 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.
Roger & Co
Largest movements
- Stocks and contracts +€6,175
up €6,175 (+623.7%), from €990 to €7,165
- Cash -€3,273
down €3,273 (-87.5%), from €3,740 to €466
mainly Stocks and contracts (-€6,175) and Receivables within one year (-€408)
- Receivables within one year +€408
up €408 (+48.5%), from €842 to €1,251
- Debts within one year +€2,476
up €2,476 (+193.0%), from €1,283 to €3,758
- Profit (loss) carried forward +€834
up €834 (+29.0%), from €2,881 to €3,715
- Turnover +€9,423
up €9,423 (+74.8%), from €12,589 to €22,012
- Gross operating margin +€968
up €968 (+209.9%), from €461 to €1,430
- Taxes +€232
new in 2016: €232
From the 2015 result to the 2016 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 2015 and 2016 balance sheets and the 2016 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2015 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,572 | €8,882 | +€3,310 | +59.4% |
| Current assets | 29/58 | €5,572 | €8,882 | +€3,310 | +59.4% |
| Stocks and contracts in progress | 3 | €990 | €7,165 | +€6,175 | +623.7% |
| Amounts receivable within one year | 40/41 | €842 | €1,251 | +€408 | +48.5% |
| Cash at bank and in hand | 54/58 | €3,740 | €466 | -€3,273 | -87.5% |
| Total equity and liabilities | 10/49 | €5,572 | €8,882 | +€3,310 | +59.4% |
| Equity | 10/15 | €4,289 | €5,124 | +€834 | +19.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €409 | €409 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,881 | €3,715 | +€834 | +29.0% |
| Amounts payable | 17/49 | €1,283 | €3,758 | +€2,476 | +193.0% |
| Amounts payable within one year | 42/48 | €1,283 | €3,758 | +€2,476 | +193.0% |
| Trade debts | 44 | €427 | €1,082 | +€655 | +153.3% |
| Turnover | 70 | €12,589 | €22,012 | +€9,423 | +74.8% |
| Gross operating margin | 9900 | €461 | €1,430 | +€968 | +209.9% |
| Operating profit (loss) | 9901 | €368 | €1,338 | +€969 | +263.1% |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Recurring financial charges | 65 | €65 | €295 | +€230 | +351.7% |
| Profit (loss) for the period before taxes | 9903 | €303 | €1,067 | +€764 | +251.9% |
| Income taxes | 67/77 | - | €232 | +€232 | |
| Profit (loss) for the period | 9904 | €303 | €834 | +€531 | +175.2% |
| Profit (loss) for the period to be appropriated | 9905 | €303 | €834 | +€531 | +175.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2015 and 31 December 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.