ROGET CONCEPT: 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.
ROGET CONCEPT
Largest movements
- Cash +€20,746
up €20,746 (+407.6%), from €5,090 to €25,836
mainly Net result for the year (+€53,512) and Depreciation (+€4,043)
- Receivables within one year +€15,355
up €15,355 (+74.6%), from €20,570 to €35,925
of which Other amounts receivable: +€22,944
- Tangible fixed assets +€3,036
up €3,036 (+35.1%), from €8,645 to €11,681
of which Furniture and vehicles: +€3,797
- Profit (loss) carried forward +€53,512
up €53,512 (+635.8%), from €8,416 to €61,928
- Other debts -€9,275
no longer reported in 2025 (was €9,275)
- Trade debts -€3,532
down €3,532 (-82.1%), from €4,303 to €770
- Tax, wage and social debts -€990
down €990 (-10.5%), from €9,442 to €8,452
- Gross operating margin +€61,526
up €61,526 (+507.0%), from €12,135 to €73,661
- Taxes +€13,018
up €13,018 (+464.9%), from €2,800 to €15,818
- Depreciation +€3,304
up €3,304 (+447.5%), from €738 to €4,043
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.
Cash bridge derived
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 | €34,436 | €74,150 | +€39,715 | +115.3% |
| Fixed assets | 21/28 | €8,645 | €11,681 | +€3,036 | +35.1% |
| Tangible fixed assets | 22/27 | €8,645 | €11,681 | +€3,036 | +35.1% |
| Furniture and vehicles | 24 | €6,474 | €10,271 | +€3,797 | +58.7% |
| Other tangible fixed assets | 26 | €2,171 | €1,410 | -€761 | -35.1% |
| Current assets | 29/58 | €25,791 | €62,469 | +€36,678 | +142.2% |
| Amounts receivable within one year | 40/41 | €20,570 | €35,925 | +€15,355 | +74.6% |
| Trade receivables | 40 | €20,570 | €12,981 | -€7,589 | -36.9% |
| Other amounts receivable | 41 | - | €22,944 | +€22,944 | |
| Cash at bank and in hand | 54/58 | €5,090 | €25,836 | +€20,746 | +407.6% |
| Deferred charges and accrued income | 490/1 | €131 | €708 | +€577 | +440.8% |
| Total equity and liabilities | 10/49 | €34,436 | €74,150 | +€39,715 | +115.3% |
| Equity | 10/15 | €11,416 | €64,928 | +€53,512 | +468.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,416 | €61,928 | +€53,512 | +635.8% |
| Amounts payable | 17/49 | €23,020 | €9,222 | -€13,797 | -59.9% |
| Amounts payable within one year | 42/48 | €23,020 | €9,222 | -€13,797 | -59.9% |
| Trade debts | 44 | €4,303 | €770 | -€3,532 | -82.1% |
| Suppliers | 440/4 | €4,303 | €770 | -€3,532 | -82.1% |
| Taxes, remuneration and social security | 45 | €9,442 | €8,452 | -€990 | -10.5% |
| Taxes | 450/3 | €9,442 | €8,452 | -€990 | -10.5% |
| Other amounts payable | 47/48 | €9,275 | - | -€9,275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €738 | €4,043 | +€3,304 | +447.5% |
| Other operating charges | 640/8 | €183 | €581 | +€398 | +216.9% |
| Gross operating margin | 9900 | €12,135 | €73,661 | +€61,526 | +507.0% |
| Operating profit (loss) | 9901 | €11,213 | €69,037 | +€57,824 | +515.7% |
| Financial income | 75/76B | €10 | €368 | +€358 | +3674.6% |
| Recurring financial income | 75 | €10 | €368 | +€358 | +3674.6% |
| Financial charges | 65/66B | €7 | €75 | +€68 | +1005.7% |
| Recurring financial charges | 65 | €7 | €75 | +€68 | +1005.7% |
| Profit (loss) for the period before taxes | 9903 | €11,216 | €69,330 | +€58,114 | +518.1% |
| Income taxes | 67/77 | €2,800 | €15,818 | +€13,018 | +464.9% |
| Profit (loss) for the period | 9904 | €8,416 | €53,512 | +€45,096 | +535.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,416 | €53,512 | +€45,096 | +535.8% |
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 10 October 2026 via checked.be.