RogerRoger: 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.
RogerRoger
Largest movements
- Tangible fixed assets +€1,678
up €1,678 (+2,593%), from €65 to €1,743
- Cash +€710
up €710 (+4,815%), from €15 to €724
mainly Other debts (+€1,778) and Deferred charges and accrued income (+€635)
- Deferred charges and accrued income -€635
down €635 (-15.6%), from €4,058 to €3,424
- Receivables within one year -€464
down €464 (-6.7%), from €6,936 to €6,471
- Other debts +€1,778
up €1,778 (+1,221%), from €146 to €1,923
- Profit (loss) carried forward +€399
up €399 (+5.3%), from -€7,569 to -€7,170
- Accrued charges and deferred income -€396
no longer reported in 2025 (was €396)
- Tax, wage and social debts -€372
down €372 (-7.0%), from €5,347 to €4,975
of which Remuneration and social security: -€925
- Trade debts -€126
down €126 (-4.0%), from €3,198 to €3,071
- Gross operating margin -€1,682
down €1,682 (-28.6%), from €5,883 to €4,201
- Other operating charges -€614
down €614 (-15.6%), from €3,941 to €3,327
- Depreciation -€495
down €495 (-69.2%), from €716 to €221
- Financial charges +€135
up €135 (+106%), from €128 to €263
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 | €11,073 | €12,362 | +€1,289 | +11.6% |
| Fixed assets | 21/28 | €65 | €1,743 | +€1,678 | +2,593% |
| Tangible fixed assets | 22/27 | €65 | €1,743 | +€1,678 | +2,593% |
| Furniture and vehicles | 24 | €65 | €1,743 | +€1,678 | +2,593% |
| Current assets | 29/58 | €11,009 | €10,619 | -€389 | -3.5% |
| Amounts receivable within one year | 40/41 | €6,936 | €6,471 | -€464 | -6.7% |
| Trade receivables | 40 | €6,936 | €6,471 | -€464 | -6.7% |
| Cash at bank and in hand | 54/58 | €15 | €724 | +€710 | +4,815% |
| Deferred charges and accrued income | 490/1 | €4,058 | €3,424 | -€635 | -15.6% |
| Total equity and liabilities | 10/49 | €11,073 | €12,362 | +€1,289 | +11.6% |
| Equity | 10/15 | €1,724 | €2,123 | +€399 | +23.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,293 | €6,293 | = | 0.0% |
| Distributable reserves | 133 | €6,293 | €6,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,569 | -€7,170 | +€399 | +5.3% |
| Amounts payable | 17/49 | €9,349 | €10,240 | +€890 | +9.5% |
| Amounts payable within one year | 42/48 | €8,954 | €10,240 | +€1,286 | +14.4% |
| Financial debts | 43 | €263 | €270 | +€7 | +2.6% |
| Credit institutions | 430/8 | €263 | €270 | +€7 | +2.6% |
| Trade debts | 44 | €3,198 | €3,071 | -€126 | -4.0% |
| Suppliers | 440/4 | €3,198 | €3,071 | -€126 | -4.0% |
| Taxes, remuneration and social security | 45 | €5,347 | €4,975 | -€372 | -7.0% |
| Taxes | 450/3 | €3,247 | €3,800 | +€553 | +17.0% |
| Remuneration and social security | 454/9 | €2,100 | €1,175 | -€925 | -44.0% |
| Other amounts payable | 47/48 | €146 | €1,923 | +€1,778 | +1,221% |
| Accrued charges and deferred income | 492/3 | €396 | - | -€396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €716 | €221 | -€495 | -69.2% |
| Other operating charges | 640/8 | €3,941 | €3,327 | -€614 | -15.6% |
| Gross operating margin | 9900 | €5,883 | €4,201 | -€1,682 | -28.6% |
| Operating profit (loss) | 9901 | €1,226 | €653 | -€573 | -46.7% |
| Financial income | 75/76B | €3 | €9 | +€5 | +152% |
| Recurring financial income | 75 | €3 | €9 | +€5 | +152% |
| Financial charges | 65/66B | €128 | €263 | +€135 | +106% |
| Recurring financial charges | 65 | €128 | €263 | +€135 | +106% |
| Profit (loss) for the period before taxes | 9903 | €1,102 | €399 | -€703 | -63.8% |
| Profit (loss) for the period | 9904 | €1,102 | €399 | -€703 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,102 | €399 | -€703 | -63.8% |
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 27 October 2026 via checked.be.