ROGGE E & F: 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.
ROGGE E & F
Largest movements
- Cash -€20,293
down €20,293 (-32.0%), from €63,398 to €43,105
mainly Contributions, distributions and other (-€41,000) and Receivables within one year (-€16,561)
- Receivables within one year +€16,561
up €16,561 (+984%), from €1,684 to €18,245
of which Trade receivables: +€10,767
- Tangible fixed assets -€12,084
down €12,084 (-3.8%), from €317,168 to €305,084
of which Land and buildings: -€8,111
- Reserves -€32,379
down €32,379 (-16.4%), from €197,463 to €165,084
of which Distributable reserves: -€32,379
- Other debts +€15,329
up €15,329 (+63.1%), from €24,280 to €39,608
- Trade debts +€8,207
up €8,207 (+117%), from €6,999 to €15,206
- Debts after one year -€7,489
down €7,489 (-6.8%), from €110,065 to €102,576
of which Financial debts: -€18,936
- Gross operating margin -€44,770
down €44,770 (-58.2%), from €76,983 to €32,214
- Taxes -€14,675
down €14,675 (-79.3%), from €18,497 to €3,822
- Depreciation -€4,128
down €4,128 (-23.5%), from €17,595 to €13,467
- Other operating charges -€2,145
down €2,145 (-42.4%), from €5,063 to €2,918
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 | €387,160 | €370,900 | -€16,260 | -4.2% |
| Fixed assets | 21/28 | €317,168 | €305,084 | -€12,084 | -3.8% |
| Tangible fixed assets | 22/27 | €317,168 | €305,084 | -€12,084 | -3.8% |
| Land and buildings | 22 | €279,274 | €271,164 | -€8,111 | -2.9% |
| Plant, machinery and equipment | 23 | €4,294 | €4,202 | -€92 | -2.1% |
| Furniture and vehicles | 24 | €5,889 | €4,743 | -€1,146 | -19.5% |
| Other tangible fixed assets | 26 | €27,711 | €24,976 | -€2,735 | -9.9% |
| Current assets | 29/58 | €69,992 | €65,816 | -€4,176 | -6.0% |
| Stocks and contracts in progress | 3 | €0 | €682 | +€682 | |
| Stocks | 30/36 | - | €682 | +€682 | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,684 | €18,245 | +€16,561 | +984% |
| Trade receivables | 40 | €706 | €11,473 | +€10,767 | +1,525% |
| Other amounts receivable | 41 | €978 | €6,772 | +€5,794 | +593% |
| Cash at bank and in hand | 54/58 | €63,398 | €43,105 | -€20,293 | -32.0% |
| Deferred charges and accrued income | 490/1 | €4,910 | €3,784 | -€1,126 | -22.9% |
| Total equity and liabilities | 10/49 | €387,160 | €370,900 | -€16,260 | -4.2% |
| Equity | 10/15 | €217,463 | €185,084 | -€32,379 | -14.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €197,463 | €165,084 | -€32,379 | -16.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €13,509 | €13,509 | = | 0.0% |
| Distributable reserves | 133 | €183,954 | €151,575 | -€32,379 | -17.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €169,697 | €185,816 | +€16,119 | +9.5% |
| Amounts payable after more than one year | 17 | €110,065 | €102,576 | -€7,489 | -6.8% |
| Financial debts | 170/4 | €103,145 | €84,209 | -€18,936 | -18.4% |
| Other amounts payable | 178/9 | €6,920 | €18,367 | +€11,447 | +165% |
| Amounts payable within one year | 42/48 | €58,343 | €83,074 | +€24,731 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €19,715 | €20,095 | +€379 | +1.9% |
| Trade debts | 44 | €6,999 | €15,206 | +€8,207 | +117% |
| Suppliers | 440/4 | €6,999 | €15,206 | +€8,207 | +117% |
| Taxes, remuneration and social security | 45 | €7,349 | €8,165 | +€816 | +11.1% |
| Taxes | 450/3 | €7,349 | €8,165 | +€816 | +11.1% |
| Other amounts payable | 47/48 | €24,280 | €39,608 | +€15,329 | +63.1% |
| Accrued charges and deferred income | 492/3 | €1,289 | €165 | -€1,124 | -87.2% |
| Non-recurring operating income | 76A | - | €349 | +€349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,595 | €13,467 | -€4,128 | -23.5% |
| Other operating charges | 640/8 | €5,063 | €2,918 | -€2,145 | -42.4% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €76,983 | €32,214 | -€44,770 | -58.2% |
| Operating profit (loss) | 9901 | €54,325 | €15,702 | -€38,623 | -71.1% |
| Financial income | 75/76B | €88 | €13 | -€75 | -85.2% |
| Recurring financial income | 75 | €88 | €13 | -€75 | -85.2% |
| Financial charges | 65/66B | €3,461 | €3,272 | -€189 | -5.5% |
| Recurring financial charges | 65 | €3,461 | €3,272 | -€189 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €50,952 | €12,443 | -€38,509 | -75.6% |
| Income taxes | 67/77 | €18,497 | €3,822 | -€14,675 | -79.3% |
| Profit (loss) for the period | 9904 | €32,456 | €8,621 | -€23,834 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,456 | €8,621 | -€23,834 | -73.4% |
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 16 October 2026 via checked.be.