ROGGE CONSULT: 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 CONSULT
Largest movements
- Deferred charges and accrued income -€12,495
down €12,495 (-22.5%), from €55,416 to €42,921
- Receivables within one year +€6,378
up €6,378 (+143.5%), from €4,444 to €10,822
of which Trade receivables: +€6,893
- Cash +€4,008
up €4,008 (+11.8%), from €33,888 to €37,896
mainly Deferred charges and accrued income (+€12,495) and Net result for the year (+€7,229)
- Tangible fixed assets +€1,425
new in 2025: €1,425
- Reserves -€28,046
down €28,046 (-23.9%), from €117,510 to €89,464
of which Distributable reserves: -€28,046
- Profit (loss) carried forward +€25,275
up €25,275 (+77.6%), from -€32,577 to -€7,302
- Tax, wage and social debts +€3,152
up €3,152 (+10082.9%), from €31 to €3,183
- Gross operating margin +€14,068
up €14,068, from -€4,383 to €9,685
- Taxes +€653
up €653 (+135.4%), from €482 to €1,136
- Financial income -€142
down €142 (-30.8%), from €463 to €320
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 | €95,548 | €94,864 | -€684 | -0.7% |
| Fixed assets | 21/28 | €1,800 | €3,225 | +€1,425 | +79.2% |
| Tangible fixed assets | 22/27 | - | €1,425 | +€1,425 | |
| Furniture and vehicles | 24 | - | €1,425 | +€1,425 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €93,748 | €91,639 | -€2,109 | -2.2% |
| Amounts receivable within one year | 40/41 | €4,444 | €10,822 | +€6,378 | +143.5% |
| Trade receivables | 40 | €3,930 | €10,822 | +€6,893 | +175.4% |
| Other amounts receivable | 41 | €515 | €0 | -€515 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,888 | €37,896 | +€4,008 | +11.8% |
| Deferred charges and accrued income | 490/1 | €55,416 | €42,921 | -€12,495 | -22.5% |
| Total equity and liabilities | 10/49 | €95,548 | €94,864 | -€684 | -0.7% |
| Equity | 10/15 | €91,183 | €88,412 | -€2,771 | -3.0% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €117,510 | €89,464 | -€28,046 | -23.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €117,510 | €89,464 | -€28,046 | -23.9% |
| Profit (loss) carried forward | 14 | -€32,577 | -€7,302 | +€25,275 | +77.6% |
| Amounts payable | 17/49 | €4,365 | €6,452 | +€2,087 | +47.8% |
| Amounts payable within one year | 42/48 | €4,365 | €6,452 | +€2,087 | +47.8% |
| Trade debts | 44 | €3,826 | €3,254 | -€571 | -14.9% |
| Suppliers | 440/4 | €3,826 | €3,254 | -€571 | -14.9% |
| Taxes, remuneration and social security | 45 | €31 | €3,183 | +€3,152 | +10082.9% |
| Taxes | 450/3 | €31 | €3,183 | +€3,152 | +10082.9% |
| Other amounts payable | 47/48 | €508 | €15 | -€493 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €88 | +€88 | |
| Other operating charges | 640/8 | €1,481 | €1,553 | +€72 | +4.9% |
| Gross operating margin | 9900 | -€4,383 | €9,685 | +€14,068 | |
| Operating profit (loss) | 9901 | -€5,864 | €8,044 | +€13,908 | |
| Financial income | 75/76B | €463 | €320 | -€142 | -30.8% |
| Recurring financial income | 75 | €463 | €320 | -€142 | -30.8% |
| Financial charges | 65/66B | €14 | €0 | -€14 | -100.0% |
| Recurring financial charges | 65 | €14 | €0 | -€14 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,415 | €8,364 | +€13,780 | |
| Income taxes | 67/77 | €482 | €1,136 | +€653 | +135.4% |
| Profit (loss) for the period | 9904 | -€5,898 | €7,229 | +€13,126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,898 | €7,229 | +€13,126 |
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 5 October 2026 via checked.be.