Roggim: 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.
Roggim
Largest movements
- Tangible fixed assets -€57,744
down €57,744 (-6.3%), from €919,879 to €862,135
of which Land and buildings: -€56,303
- Cash -€27,161
down €27,161 (-19.2%), from €141,294 to €114,133
mainly Debts after one year (-€87,885) and Contributions, distributions and other (-€55,000)
- Debts after one year -€87,885
down €87,885 (-39.0%), from €225,606 to €137,721
- Reserves +€23,704
up €23,704 (+3.6%), from €650,403 to €674,107
of which Distributable reserves: +€23,704
- Trade debts -€14,986
down €14,986 (-84.5%), from €17,744 to €2,758
- Gross operating margin +€2,969
up €2,969 (+1.3%), from €233,250 to €236,220
- Financial charges -€2,839
down €2,839 (-22.6%), from €12,552 to €9,713
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,064,679 | €982,198 | -€82,481 | -7.7% |
| Fixed assets | 21/28 | €919,879 | €862,135 | -€57,744 | -6.3% |
| Tangible fixed assets | 22/27 | €919,879 | €862,135 | -€57,744 | -6.3% |
| Land and buildings | 22 | €916,645 | €860,343 | -€56,303 | -6.1% |
| Plant, machinery and equipment | 23 | €2,392 | €1,498 | -€894 | -37.4% |
| Furniture and vehicles | 24 | €842 | €294 | -€548 | -65.1% |
| Current assets | 29/58 | €144,800 | €120,063 | -€24,737 | -17.1% |
| Amounts receivable within one year | 40/41 | €3,506 | €5,930 | +€2,424 | +69.1% |
| Trade receivables | 40 | €3,506 | €0 | -€3,506 | -100.0% |
| Other amounts receivable | 41 | - | €5,930 | +€5,930 | |
| Cash at bank and in hand | 54/58 | €141,294 | €114,133 | -€27,161 | -19.2% |
| Total equity and liabilities | 10/49 | €1,064,679 | €982,198 | -€82,481 | -7.7% |
| Equity | 10/15 | €711,903 | €735,607 | +€23,704 | +3.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €650,403 | €674,107 | +€23,704 | +3.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €644,253 | €667,957 | +€23,704 | +3.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €352,776 | €246,591 | -€106,185 | -30.1% |
| Amounts payable after more than one year | 17 | €225,606 | €137,721 | -€87,885 | -39.0% |
| Financial debts | 170/4 | €225,606 | €137,721 | -€87,885 | -39.0% |
| Amounts payable within one year | 42/48 | €127,170 | €108,870 | -€18,300 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €84,839 | €87,885 | +€3,046 | +3.6% |
| Trade debts | 44 | €17,744 | €2,758 | -€14,986 | -84.5% |
| Suppliers | 440/4 | €17,744 | €2,758 | -€14,986 | -84.5% |
| Taxes, remuneration and social security | 45 | €19,971 | €18,227 | -€1,744 | -8.7% |
| Taxes | 450/3 | €16,072 | €12,662 | -€3,411 | -21.2% |
| Remuneration and social security | 454/9 | €3,899 | €5,565 | +€1,666 | +42.7% |
| Other amounts payable | 47/48 | €4,615 | €0 | -€4,615 | -100.0% |
| Remuneration, social security and pensions | 62 | €28,868 | €29,196 | +€328 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,903 | €57,744 | +€841 | +1.5% |
| Other operating charges | 640/8 | €22,331 | €23,201 | +€870 | +3.9% |
| Gross operating margin | 9900 | €233,250 | €236,220 | +€2,969 | +1.3% |
| Operating profit (loss) | 9901 | €125,148 | €126,078 | +€930 | +0.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2700.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2700.0% |
| Financial charges | 65/66B | €12,552 | €9,713 | -€2,839 | -22.6% |
| Recurring financial charges | 65 | €12,552 | €9,713 | -€2,839 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €112,596 | €116,365 | +€3,769 | +3.3% |
| Income taxes | 67/77 | €36,072 | €37,662 | +€1,589 | +4.4% |
| Profit (loss) for the period | 9904 | €76,524 | €78,704 | +€2,180 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €76,524 | €78,704 | +€2,180 | +2.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.