ROGIER 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.
ROGIER CONSULT
Largest movements
- Current investments -€133,669
down €133,669 (-81.7%), from €163,669 to €30,000
- Tangible fixed assets -€117,760
down €117,760 (-7.2%), from €1.6m to €1.5m
of which Land and buildings: -€91,457
- Cash +€109,728
up €109,728 (+366.8%), from €29,913 to €139,641
mainly Current investments (+€133,669) and Depreciation (+€117,760)
- Other debts -€69,930
down €69,930 (-13.1%), from €535,752 to €465,822
- Profit (loss) carried forward -€57,555
down €57,555 (-6.6%), from €869,494 to €811,939
- Depreciation -€9,430
down €9,430 (-7.4%), from €127,191 to €117,760
- Gross operating margin +€4,054
up €4,054 (+6.1%), from €66,012 to €70,067
- Financial income -€2,823
down €2,823 (-58.8%), from €4,803 to €1,980
- Other operating charges +€2,632
up €2,632 (+37.4%), from €7,047 to €9,679
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 | €1,835,301 | €1,691,480 | -€143,821 | -7.8% |
| Fixed assets | 21/28 | €1,633,931 | €1,516,170 | -€117,760 | -7.2% |
| Tangible fixed assets | 22/27 | €1,633,931 | €1,516,170 | -€117,760 | -7.2% |
| Land and buildings | 22 | €1,595,804 | €1,504,347 | -€91,457 | -5.7% |
| Plant, machinery and equipment | 23 | €5,412 | €1,901 | -€3,511 | -64.9% |
| Furniture and vehicles | 24 | €32,714 | €9,922 | -€22,792 | -69.7% |
| Current assets | 29/58 | €201,370 | €175,310 | -€26,060 | -12.9% |
| Amounts receivable within one year | 40/41 | €1,226 | €1,621 | +€395 | +32.2% |
| Other amounts receivable | 41 | €1,226 | €1,621 | +€395 | +32.2% |
| Current investments | 50/53 | €163,669 | €30,000 | -€133,669 | -81.7% |
| Cash at bank and in hand | 54/58 | €29,913 | €139,641 | +€109,728 | +366.8% |
| Deferred charges and accrued income | 490/1 | €6,562 | €4,047 | -€2,515 | -38.3% |
| Total equity and liabilities | 10/49 | €1,835,301 | €1,691,480 | -€143,821 | -7.8% |
| Equity | 10/15 | €1,089,494 | €1,031,939 | -€57,555 | -5.3% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €869,494 | €811,939 | -€57,555 | -6.6% |
| Amounts payable | 17/49 | €745,807 | €659,541 | -€86,266 | -11.6% |
| Amounts payable after more than one year | 17 | €191,648 | €173,669 | -€17,979 | -9.4% |
| Financial debts | 170/4 | €191,648 | €173,669 | -€17,979 | -9.4% |
| Amounts payable within one year | 42/48 | €554,159 | €485,872 | -€68,287 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €17,828 | €17,979 | +€151 | +0.8% |
| Trade debts | 44 | €578 | €2,071 | +€1,492 | +258.1% |
| Suppliers | 440/4 | €578 | €2,071 | +€1,492 | +258.1% |
| Other amounts payable | 47/48 | €535,752 | €465,822 | -€69,930 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,191 | €117,760 | -€9,430 | -7.4% |
| Other operating charges | 640/8 | €7,047 | €9,679 | +€2,632 | +37.4% |
| Gross operating margin | 9900 | €66,012 | €70,067 | +€4,054 | +6.1% |
| Operating profit (loss) | 9901 | -€68,225 | -€57,373 | +€10,852 | +15.9% |
| Financial income | 75/76B | €4,803 | €1,980 | -€2,823 | -58.8% |
| Recurring financial income | 75 | €4,803 | €1,980 | -€2,823 | -58.8% |
| Financial charges | 65/66B | €2,440 | €1,964 | -€476 | -19.5% |
| Recurring financial charges | 65 | €2,440 | €1,964 | -€476 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€65,862 | -€57,356 | +€8,506 | +12.9% |
| Income taxes | 67/77 | €215 | €199 | -€16 | -7.5% |
| Profit (loss) for the period | 9904 | -€66,077 | -€57,555 | +€8,522 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,077 | -€57,555 | +€8,522 | +12.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.