ROGGE: 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.
ROGGE
Largest movements
- Current investments -€29,131
down €29,131 (-63.1%), from €46,142 to €17,011
- Cash +€8,998
up €8,998 (+105.0%), from €8,572 to €17,570
mainly Net result for the year (+€151,853) and Depreciation (+€70,358)
- Stocks and contracts +€5,956
up €5,956 (+11.1%), from €53,568 to €59,524
- Tangible fixed assets -€5,015
down €5,015 (-1.9%), from €265,655 to €260,639
of which Land and buildings: -€39,713
- Receivables within one year +€4,289
up €4,289 (+19.5%), from €21,960 to €26,250
of which Other amounts receivable: +€9,422
- Reserves +€92,245
up €92,245 (+1860.6%), from €4,958 to €97,203
- Profit (loss) carried forward +€59,608
up €59,608, from -€59,608 to €0
- Short-term financial debts -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Accrued charges and deferred income -€43,860
down €43,860 (-100.0%), from €43,860 to €0
- Other debts -€39,270
down €39,270 (-100.0%), from €39,270 to €0
- Gross operating margin +€143,495
up €143,495 (+23.7%), from €604,771 to €748,266
- Staff costs +€74,640
up €74,640 (+18.2%), from €409,270 to €483,909
- Financial income +€43,993
up €43,993 (+2502.9%), from €1,758 to €45,750
of which Non-recurring financial income: +€43,860
- Financial charges +€40,907
up €40,907 (+315.9%), from €12,951 to €53,857
of which Non-recurring financial charges: +€43,860
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 | €398,088 | €385,222 | -€12,866 | -3.2% |
| Fixed assets | 21/28 | €266,131 | €261,115 | -€5,015 | -1.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €265,655 | €260,639 | -€5,015 | -1.9% |
| Land and buildings | 22 | €187,613 | €147,900 | -€39,713 | -21.2% |
| Plant, machinery and equipment | 23 | €38,703 | €35,372 | -€3,332 | -8.6% |
| Furniture and vehicles | 24 | €3,308 | €1,506 | -€1,802 | -54.5% |
| Other tangible fixed assets | 26 | €36,030 | €75,861 | +€39,831 | +110.5% |
| Financial fixed assets | 28 | €476 | €476 | = | 0.0% |
| Current assets | 29/58 | €131,957 | €124,107 | -€7,850 | -5.9% |
| Stocks and contracts in progress | 3 | €53,568 | €59,524 | +€5,956 | +11.1% |
| Stocks | 30/36 | €53,568 | €59,524 | +€5,956 | +11.1% |
| Amounts receivable within one year | 40/41 | €21,960 | €26,250 | +€4,289 | +19.5% |
| Trade receivables | 40 | €14,982 | €9,850 | -€5,133 | -34.3% |
| Other amounts receivable | 41 | €6,978 | €16,400 | +€9,422 | +135.0% |
| Current investments | 50/53 | €46,142 | €17,011 | -€29,131 | -63.1% |
| Cash at bank and in hand | 54/58 | €8,572 | €17,570 | +€8,998 | +105.0% |
| Deferred charges and accrued income | 490/1 | €1,714 | €3,752 | +€2,038 | +118.9% |
| Total equity and liabilities | 10/49 | €398,088 | €385,222 | -€12,866 | -3.2% |
| Equity | 10/15 | €24,676 | €176,529 | +€151,853 | +615.4% |
| Contributions | 10/11 | €79,326 | €79,326 | = | 0.0% |
| Reserves | 13 | €4,958 | €97,203 | +€92,245 | +1860.6% |
| Distributable reserves | 133 | €4,958 | €97,203 | +€92,245 | +1860.6% |
| Profit (loss) carried forward | 14 | -€59,608 | €0 | +€59,608 | |
| Amounts payable | 17/49 | €373,412 | €208,693 | -€164,718 | -44.1% |
| Amounts payable after more than one year | 17 | €92,322 | €61,234 | -€31,088 | -33.7% |
| Financial debts | 170/4 | €92,322 | €61,234 | -€31,088 | -33.7% |
| Amounts payable within one year | 42/48 | €237,230 | €147,459 | -€89,771 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €59,118 | €31,088 | -€28,030 | -47.4% |
| Financial debts | 43 | €50,000 | €0 | -€50,000 | -100.0% |
| Credit institutions | 430/8 | €50,000 | €0 | -€50,000 | -100.0% |
| Trade debts | 44 | €56,804 | €81,526 | +€24,722 | +43.5% |
| Suppliers | 440/4 | €56,804 | €81,526 | +€24,722 | +43.5% |
| Taxes, remuneration and social security | 45 | €32,039 | €34,846 | +€2,807 | +8.8% |
| Taxes | 450/3 | €3,752 | €9,004 | +€5,252 | +140.0% |
| Remuneration and social security | 454/9 | €28,286 | €25,841 | -€2,445 | -8.6% |
| Other amounts payable | 47/48 | €39,270 | €0 | -€39,270 | -100.0% |
| Accrued charges and deferred income | 492/3 | €43,860 | €0 | -€43,860 | -100.0% |
| Remuneration, social security and pensions | 62 | €409,270 | €483,909 | +€74,640 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,811 | €70,358 | -€453 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,275 | +€1,275 | |
| Other operating charges | 640/8 | €22,691 | €24,870 | +€2,178 | +9.6% |
| Gross operating margin | 9900 | €604,771 | €748,266 | +€143,495 | +23.7% |
| Operating profit (loss) | 9901 | €101,999 | €167,853 | +€65,854 | +64.6% |
| Financial income | 75/76B | €1,758 | €45,750 | +€43,993 | +2502.9% |
| Recurring financial income | 75 | €1,758 | €1,890 | +€133 | +7.5% |
| Non-recurring financial income | 76B | - | €43,860 | +€43,860 | |
| Financial charges | 65/66B | €12,951 | €53,857 | +€40,907 | +315.9% |
| Recurring financial charges | 65 | €12,951 | €9,997 | -€2,953 | -22.8% |
| Non-recurring financial charges | 66B | - | €43,860 | +€43,860 | |
| Profit (loss) for the period before taxes | 9903 | €90,806 | €159,746 | +€68,940 | +75.9% |
| Income taxes | 67/77 | €788 | €7,894 | +€7,105 | +901.1% |
| Profit (loss) for the period | 9904 | €90,018 | €151,853 | +€61,835 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,018 | €151,853 | +€61,835 | +68.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.