Rogiers: 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.
Rogiers
Largest movements
- Cash -€21,164
down €21,164 (-16.7%), from €127,046 to €105,883
mainly Net result for the year (-€18,651) and Trade debts (-€1,735)
- Profit (loss) carried forward -€18,651
down €18,651 (-36.7%), from -€50,884 to -€69,535
- Trade debts -€1,735
no longer reported in 2025 (was €1,735)
- Gross operating margin -€4,180
down €4,180 (-34.5%), from -€12,110 to -€16,290
- Other operating charges +€388
up €388 (+21.3%), from €1,819 to €2,207
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 | €145,058 | €124,672 | -€20,386 | -14.1% |
| Fixed assets | 21/28 | €17,697 | €17,697 | = | 0.0% |
| Tangible fixed assets | 22/27 | €17,697 | €17,697 | = | 0.0% |
| Land and buildings | 22 | €17,697 | €17,697 | = | 0.0% |
| Current assets | 29/58 | €127,360 | €106,974 | -€20,386 | -16.0% |
| Amounts receivable within one year | 40/41 | €301 | €1,079 | +€778 | +258.3% |
| Trade receivables | 40 | - | €54 | +€54 | |
| Other amounts receivable | 41 | €301 | €1,025 | +€724 | +240.6% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €127,046 | €105,883 | -€21,164 | -16.7% |
| Deferred charges and accrued income | 490/1 | €13 | €13 | = | 0.0% |
| Total equity and liabilities | 10/49 | €145,058 | €124,672 | -€20,386 | -14.1% |
| Equity | 10/15 | €142,695 | €124,044 | -€18,651 | -13.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €174,987 | €174,987 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €173,128 | €173,128 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,884 | -€69,535 | -€18,651 | -36.7% |
| Amounts payable | 17/49 | €2,363 | €628 | -€1,735 | -73.4% |
| Amounts payable after more than one year | 17 | €628 | €628 | = | 0.0% |
| Other amounts payable | 178/9 | €628 | €628 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,735 | - | -€1,735 | |
| Trade debts | 44 | €1,735 | - | -€1,735 | |
| Suppliers | 440/4 | €1,735 | - | -€1,735 | |
| Other operating charges | 640/8 | €1,819 | €2,207 | +€388 | +21.3% |
| Gross operating margin | 9900 | -€12,110 | -€16,290 | -€4,180 | -34.5% |
| Operating profit (loss) | 9901 | -€13,929 | -€18,498 | -€4,568 | -32.8% |
| Financial charges | 65/66B | €141 | €153 | +€13 | +9.1% |
| Recurring financial charges | 65 | €141 | €153 | +€13 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,070 | -€18,651 | -€4,581 | -32.6% |
| Profit (loss) for the period | 9904 | -€14,070 | -€18,651 | -€4,581 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,070 | -€18,651 | -€4,581 | -32.6% |
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 6 October 2026 via checked.be.