ROGIER GRILL: 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.
ROGIER GRILL
Largest movements
- Receivables within one year -€80,697
down €80,697 (-7.6%), from €1.1m to €981,777
of which Trade receivables: -€636,461
- Cash -€55,583
down €55,583 (-89.9%), from €61,834 to €6,251
mainly Trade debts (-€213,780) and Net result for the year (-€68,366)
- Trade debts -€213,780
down €213,780 (-58.0%), from €368,536 to €154,756
- Other debts +€145,548
up €145,548 (+38.4%), from €378,905 to €524,453
- Profit (loss) carried forward -€68,366
down €68,366 (-39.5%), from €172,953 to €104,587
- Other operating charges +€197,072
up €197,072 (+242.8%), from €81,167 to €278,239
- Gross operating margin +€122,104
up €122,104 (+62.1%), from €196,564 to €318,668
- Financial charges +€21,504
up €21,504 (+539.1%), from €3,989 to €25,493
- Financial income +€18,335
up €18,335 (+157112.4%), from €12 to €18,347
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 | €1,263,821 | €1,120,567 | -€143,255 | -11.3% |
| Fixed assets | 21/28 | €8,090 | €7,497 | -€592 | -7.3% |
| Tangible fixed assets | 22/27 | €6,090 | €5,497 | -€592 | -9.7% |
| Plant, machinery and equipment | 23 | €2,727 | €1,947 | -€780 | -28.6% |
| Furniture and vehicles | 24 | €3,017 | €3,449 | +€433 | +14.3% |
| Other tangible fixed assets | 26 | €346 | €101 | -€245 | -70.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €1,255,732 | €1,113,069 | -€142,662 | -11.4% |
| Stocks and contracts in progress | 3 | €126,326 | €124,207 | -€2,119 | -1.7% |
| Stocks | 30/36 | €126,326 | €124,207 | -€2,119 | -1.7% |
| Amounts receivable within one year | 40/41 | €1,062,474 | €981,777 | -€80,697 | -7.6% |
| Trade receivables | 40 | €830,323 | €193,861 | -€636,461 | -76.7% |
| Other amounts receivable | 41 | €232,152 | €787,915 | +€555,764 | +239.4% |
| Cash at bank and in hand | 54/58 | €61,834 | €6,251 | -€55,583 | -89.9% |
| Deferred charges and accrued income | 490/1 | €5,097 | €834 | -€4,263 | -83.6% |
| Total equity and liabilities | 10/49 | €1,263,821 | €1,120,567 | -€143,255 | -11.3% |
| Equity | 10/15 | €497,913 | €429,547 | -€68,366 | -13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €306,360 | €306,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €304,500 | €304,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,953 | €104,587 | -€68,366 | -39.5% |
| Amounts payable | 17/49 | €765,908 | €691,020 | -€74,888 | -9.8% |
| Amounts payable within one year | 42/48 | €764,948 | €689,716 | -€75,232 | -9.8% |
| Trade debts | 44 | €368,536 | €154,756 | -€213,780 | -58.0% |
| Suppliers | 440/4 | €368,536 | €154,756 | -€213,780 | -58.0% |
| Taxes, remuneration and social security | 45 | €17,506 | €10,507 | -€6,999 | -40.0% |
| Taxes | 450/3 | €8,032 | €596 | -€7,436 | -92.6% |
| Remuneration and social security | 454/9 | €9,474 | €9,910 | +€436 | +4.6% |
| Other amounts payable | 47/48 | €378,905 | €524,453 | +€145,548 | +38.4% |
| Accrued charges and deferred income | 492/3 | €960 | €1,303 | +€343 | +35.7% |
| Remuneration, social security and pensions | 62 | €100,572 | €98,284 | -€2,288 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,382 | €2,753 | +€1,371 | +99.2% |
| Other operating charges | 640/8 | €81,167 | €278,239 | +€197,072 | +242.8% |
| Non-recurring operating charges | 66A | - | €284 | +€284 | |
| Gross operating margin | 9900 | €196,564 | €318,668 | +€122,104 | +62.1% |
| Operating profit (loss) | 9901 | €13,444 | -€60,892 | -€74,336 | |
| Financial income | 75/76B | €12 | €18,347 | +€18,335 | +157112.4% |
| Recurring financial income | 75 | €12 | €18,347 | +€18,335 | +157112.4% |
| Financial charges | 65/66B | €3,989 | €25,493 | +€21,504 | +539.1% |
| Recurring financial charges | 65 | €3,989 | €25,493 | +€21,504 | +539.1% |
| Profit (loss) for the period before taxes | 9903 | €9,466 | -€68,038 | -€77,505 | |
| Income taxes | 67/77 | €3,335 | €328 | -€3,007 | -90.2% |
| Profit (loss) for the period | 9904 | €6,132 | -€68,366 | -€74,498 | |
| Transfer from tax-exempt reserves | 789 | €71,200 | €0 | -€71,200 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,332 | -€68,366 | -€145,698 |
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 9 October 2026 via checked.be.