ROGGE RONNY: 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 RONNY
Largest movements
- Tangible fixed assets -€11,856
down €11,856 (-29.6%), from €39,989 to €28,133
- Cash +€5,858
up €5,858 (+40.6%), from €14,426 to €20,284
mainly Depreciation (+€12,876) and Net result for the year (+€5,323)
- Receivables within one year -€2,110
down €2,110 (-3.2%), from €65,166 to €63,055
of which Other amounts receivable: -€6,977
- Current portion of long-term debt -€7,061
down €7,061 (-62.8%), from €11,245 to €4,184
- Debts after one year -€4,184
down €4,184 (-92.1%), from €4,542 to €358
- Reserves +€2,500
up €2,500 (+14.1%), from €17,753 to €20,253
- Trade debts -€2,105
down €2,105 (-53.2%), from €3,958 to €1,853
- Other debts +€1,432
up €1,432 (+151%), from €948 to €2,380
- Gross operating margin +€14,396
up €14,396 (+152%), from €9,473 to €23,869
- Financial income -€6,551
down €6,551 (-92.1%), from €7,117 to €565
of which Non-recurring financial income: -€6,278
- Depreciation +€4,758
up €4,758 (+58.6%), from €8,118 to €12,876
- Taxes +€2,915
up €2,915 (+5,082%), from €57 to €2,972
- Other operating charges -€375
down €375 (-17.1%), from €2,195 to €1,820
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 | €120,244 | €112,155 | -€8,088 | -6.7% |
| Fixed assets | 21/28 | €39,989 | €28,133 | -€11,856 | -29.6% |
| Tangible fixed assets | 22/27 | €39,989 | €28,133 | -€11,856 | -29.6% |
| Land and buildings | 22 | €1,499 | €1,312 | -€187 | -12.5% |
| Plant, machinery and equipment | 23 | €1,125 | €813 | -€312 | -27.7% |
| Furniture and vehicles | 24 | €26,763 | €21,232 | -€5,531 | -20.7% |
| Leasing and similar rights | 25 | €10,601 | €4,776 | -€5,826 | -55.0% |
| Current assets | 29/58 | €80,255 | €84,022 | +€3,768 | +4.7% |
| Amounts receivable within one year | 40/41 | €65,166 | €63,055 | -€2,110 | -3.2% |
| Trade receivables | 40 | €13,038 | €17,905 | +€4,867 | +37.3% |
| Other amounts receivable | 41 | €52,128 | €45,151 | -€6,977 | -13.4% |
| Cash at bank and in hand | 54/58 | €14,426 | €20,284 | +€5,858 | +40.6% |
| Deferred charges and accrued income | 490/1 | €663 | €683 | +€20 | +3.0% |
| Total equity and liabilities | 10/49 | €120,244 | €112,155 | -€8,088 | -6.7% |
| Equity | 10/15 | €97,900 | €101,557 | +€3,657 | +3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,753 | €20,253 | +€2,500 | +14.1% |
| Distributable reserves | 133 | €17,753 | €20,253 | +€2,500 | +14.1% |
| Profit (loss) carried forward | 14 | €73,947 | €75,104 | +€1,157 | +1.6% |
| Amounts payable | 17/49 | €22,344 | €10,599 | -€11,745 | -52.6% |
| Amounts payable after more than one year | 17 | €4,542 | €358 | -€4,184 | -92.1% |
| Financial debts | 170/4 | €4,542 | €358 | -€4,184 | -92.1% |
| Amounts payable within one year | 42/48 | €17,151 | €9,990 | -€7,162 | -41.8% |
| Current portion of amounts payable after more than one year | 42 | €11,245 | €4,184 | -€7,061 | -62.8% |
| Financial debts | 43 | €1,000 | €1,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €3,958 | €1,853 | -€2,105 | -53.2% |
| Suppliers | 440/4 | €3,958 | €1,853 | -€2,105 | -53.2% |
| Taxes, remuneration and social security | 45 | - | €572 | +€572 | |
| Taxes | 450/3 | - | €572 | +€572 | |
| Other amounts payable | 47/48 | €948 | €2,380 | +€1,432 | +151% |
| Accrued charges and deferred income | 492/3 | €651 | €251 | -€399 | -61.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,118 | €12,876 | +€4,758 | +58.6% |
| Other operating charges | 640/8 | €2,195 | €1,820 | -€375 | -17.1% |
| Gross operating margin | 9900 | €9,473 | €23,869 | +€14,396 | +152% |
| Operating profit (loss) | 9901 | -€840 | €9,173 | +€10,013 | |
| Financial income | 75/76B | €7,117 | €565 | -€6,551 | -92.1% |
| Recurring financial income | 75 | €839 | €565 | -€274 | -32.6% |
| Non-recurring financial income | 76B | €6,278 | - | -€6,278 | |
| Financial charges | 65/66B | €1,595 | €1,443 | -€152 | -9.5% |
| Recurring financial charges | 65 | €1,595 | €1,443 | -€152 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €4,681 | €8,295 | +€3,614 | +77.2% |
| Income taxes | 67/77 | €57 | €2,972 | +€2,915 | +5,082% |
| Profit (loss) for the period | 9904 | €4,624 | €5,323 | +€699 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,624 | €5,323 | +€699 | +15.1% |
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 24 October 2026 via checked.be.