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.
What changed
ROGIERS
NACE 46.620, Wholesale of machine tools
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€689,930
2023 · €745,515-€55,585
Equity
€7.1m
2023 · €6.5m+€607,636
Cash
€2.7m
2023 · €1.7m+€1.0m
Balance sheet total
€13.9m
2023 · €13.4m+€548,132
Largest movements
Assets
- Stocks and contracts -€3.0m
down €3.0m (-35.0%), from €8.6m to €5.6m
- Receivables within one year +€2.8m
up €2.8m (+140.7%), from €2.0m to €4.7m
of which Trade receivables: +€2.7m
- Cash +€1.0m
up €1.0m (+61.5%), from €1.7m to €2.7m
mainly Stocks and contracts (+€3.0m) and Net result for the year (+€689,930)
- Tangible fixed assets -€199,490
down €199,490 (-20.8%), from €959,058 to €759,567
of which Furniture and vehicles: -€155,504
Equity and liabilities
- Profit (loss) carried forward +€502,386
up €502,386 (+9.4%), from €5.4m to €5.9m
- Tax, wage and social debts +€381,311
up €381,311 (+34.0%), from €1.1m to €1.5m
of which Taxes: +€280,714
- Advances received -€294,527
down €294,527 (-8.9%), from €3.3m to €3.0m
Income statement
- Turnover +€1.2m
up €1.2m (+4.2%), from €28.4m to €29.6m
- Goods and materials +€895,956
up €895,956 (+4.4%), from €20.2m to €21.1m
of which Change in stocks: decrease (increase): +€5.4m
- Services and other goods +€545,399
up €545,399 (+18.0%), from €3.0m to €3.6m
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.
Result 2023
€745,515
Turnover
+€1.2m
Other operating income
+€45,293
Goods and materials
-€895,956
Services and other goods
-€545,399
Staff costs
-€81,081
Depreciation
+€21,757
Write-downs
+€13,138
Provisions
+€23,722
Other operating charges
-€3,750
Other operating items
+€77,096
Financial income
+€1,740
Financial charges
+€6,435
Taxes
+€83,532
Result 2024
€689,930
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.
From operations
+€1.2m
Investment
-€26,091
Financing
-€173,139
Cash 2023
€1.7m
From operations (derived)
+€1.2m
Net result for the year
+€689,930
Depreciation
+€223,511
Stocks and contracts
+€3.0m
Receivables within one year
-€2.8m
Smaller working-capital items
+€12,940
Provisions
-€58,120
Trade debts
-€49,606
Tax, wage and social debts
+€381,311
Advances received
-€294,527
Accrued charges and deferred income
+€46,096
Investment (derived)
-€26,091
Investment in fixed assets (net)
-€26,091
Financing
-€173,139
Debts after one year
-€49,794
Current portion of long-term debt
-€41,087
Short-term financial debts
+€35
Contributions, distributions and other
-€82,294
Cash 2024
€2.7m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,375,196 | €13,923,327 | +€548,132 | +4.1% |
| Fixed assets | 21/28 | €1,014,431 | €817,011 | -€197,420 | -19.5% |
| Intangible fixed assets | 21 | €4,217 | €1,257 | -€2,960 | -70.2% |
| Tangible fixed assets | 22/27 | €959,058 | €759,567 | -€199,490 | -20.8% |
| Plant, machinery and equipment | 23 | €176,757 | €164,996 | -€11,761 | -6.7% |
| Furniture and vehicles | 24 | €470,791 | €315,286 | -€155,504 | -33.0% |
| Other tangible fixed assets | 26 | €311,510 | €279,285 | -€32,225 | -10.3% |
| Financial fixed assets | 28 | €51,157 | €56,187 | +€5,030 | +9.8% |
| Other financial fixed assets | 284/8 | €51,157 | €56,187 | +€5,030 | +9.8% |
| Amounts receivable and cash guarantees | 285/8 | €51,157 | €56,187 | +€5,030 | +9.8% |
| Current assets | 29/58 | €12,360,765 | €13,106,317 | +€745,552 | +6.0% |
| Stocks and contracts in progress | 3 | €8,648,288 | €5,622,370 | -€3.0m | -35.0% |
| Stocks | 30/36 | €8,648,288 | €5,622,370 | -€3.0m | -35.0% |
| Goods purchased for resale | 34 | €7,729,996 | €4,821,218 | -€2.9m | -37.6% |
| Advance payments | 36 | €918,293 | €801,151 | -€117,141 | -12.8% |
| Amounts receivable within one year | 40/41 | €1,960,803 | €4,719,888 | +€2.8m | +140.7% |
| Trade receivables | 40 | €1,867,825 | €4,597,253 | +€2.7m | +146.1% |
| Other amounts receivable | 41 | €92,978 | €122,635 | +€29,657 | +31.9% |
| Cash at bank and in hand | 54/58 | €1,655,862 | €2,675,001 | +€1.0m | +61.5% |
| Deferred charges and accrued income | 490/1 | €95,812 | €89,058 | -€6,753 | -7.0% |
| Total equity and liabilities | 10/49 | €13,375,196 | €13,923,327 | +€548,132 | +4.1% |
| Equity | 10/15 | €6,458,054 | €7,065,690 | +€607,636 | +9.4% |
| Contributions | 10/11 | €496,283 | €496,283 | = | 0.0% |
| Capital | 10 | €496,283 | €496,283 | = | 0.0% |
| Issued capital | 100 | €496,283 | €496,283 | = | 0.0% |
| Reserves | 13 | €593,128 | €698,378 | +€105,250 | +17.7% |
| Non-distributable reserves | 130/1 | €49,628 | €49,628 | = | 0.0% |
| Legal reserve | 130 | €49,628 | €49,628 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,500 | €210,500 | = | 0.0% |
| Distributable reserves | 133 | €333,000 | €438,250 | +€105,250 | +31.6% |
| Profit (loss) carried forward | 14 | €5,368,643 | €5,871,029 | +€502,386 | +9.4% |
| Provisions and deferred taxes | 16 | €475,167 | €417,047 | -€58,120 | -12.2% |
| Provisions for liabilities and charges | 160/5 | €475,167 | €417,047 | -€58,120 | -12.2% |
| Other liabilities and charges | 164/5 | €475,167 | €417,047 | -€58,120 | -12.2% |
| Amounts payable | 17/49 | €6,441,975 | €6,440,591 | -€1,384 | 0.0% |
| Amounts payable after more than one year | 17 | €55,396 | €5,602 | -€49,794 | -89.9% |
| Financial debts | 170/4 | €55,396 | €5,602 | -€49,794 | -89.9% |
| Credit institutions | 173 | €55,396 | €5,602 | -€49,794 | -89.9% |
| Amounts payable within one year | 42/48 | €6,386,579 | €6,388,892 | +€2,313 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €90,880 | €49,794 | -€41,087 | -45.2% |
| Financial debts | 43 | €125,124 | €125,159 | +€35 | 0.0% |
| Credit institutions | 430/8 | €125,124 | €125,159 | +€35 | 0.0% |
| Trade debts | 44 | €1,647,842 | €1,598,236 | -€49,606 | -3.0% |
| Suppliers | 440/4 | €1,647,842 | €1,598,236 | -€49,606 | -3.0% |
| Advances received on contracts in progress | 46 | €3,325,454 | €3,030,927 | -€294,527 | -8.9% |
| Taxes, remuneration and social security | 45 | €1,120,219 | €1,501,530 | +€381,311 | +34.0% |
| Taxes | 450/3 | €623,296 | €904,010 | +€280,714 | +45.0% |
| Remuneration and social security | 454/9 | €496,923 | €597,520 | +€100,597 | +20.2% |
| Other amounts payable | 47/48 | €77,060 | €83,247 | +€6,187 | +8.0% |
| Accrued charges and deferred income | 492/3 | - | €46,096 | +€46,096 | |
| Operating income | 70/76A | €28,524,209 | €29,831,055 | +€1.3m | +4.6% |
| Turnover | 70 | €28,404,527 | €29,602,415 | +€1.2m | +4.2% |
| Other operating income | 74 | €113,665 | €158,958 | +€45,293 | +39.8% |
| Non-recurring operating income | 76A | €6,017 | €69,682 | +€63,665 | +1058.1% |
| Operating charges | 60/66A | €27,505,107 | €28,959,245 | +€1.5m | +5.3% |
| Goods for resale, raw materials and consumables | 60 | €20,248,069 | €21,144,025 | +€895,956 | +4.4% |
| Purchases | 600/8 | €22,725,354 | €18,239,170 | -€4.5m | -19.7% |
| Change in stocks: decrease (increase) | 609 | -€2,477,285 | €2,904,856 | +€5.4m | |
| Services and other goods | 61 | €3,031,725 | €3,577,124 | +€545,399 | +18.0% |
| Remuneration, social security and pensions | 62 | €3,962,922 | €4,044,003 | +€81,081 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245,268 | €223,511 | -€21,757 | -8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,173 | -€3,965 | -€13,138 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€34,398 | -€58,120 | -€23,722 | -69.0% |
| Other operating charges | 640/8 | €16,926 | €20,676 | +€3,750 | +22.2% |
| Non-recurring operating charges | 66A | €25,422 | €11,991 | -€13,431 | -52.8% |
| Operating profit (loss) | 9901 | €1,019,102 | €871,810 | -€147,292 | -14.5% |
| Financial income | 75/76B | €17,802 | €19,541 | +€1,740 | +9.8% |
| Recurring financial income | 75 | €17,802 | €19,541 | +€1,740 | +9.8% |
| Income from financial fixed assets | 750 | €178 | €0 | -€178 | -100.0% |
| Income from current assets | 751 | €13,018 | €13,993 | +€975 | +7.5% |
| Other financial income | 752/9 | €4,606 | €5,548 | +€943 | +20.5% |
| Financial charges | 65/66B | €26,190 | €19,754 | -€6,435 | -24.6% |
| Recurring financial charges | 65 | €26,190 | €19,754 | -€6,435 | -24.6% |
| Debt charges | 650 | €5,244 | €5,333 | +€89 | +1.7% |
| Other financial charges | 652/9 | €20,946 | €14,422 | -€6,524 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €1,010,714 | €871,597 | -€139,117 | -13.8% |
| Income taxes | 67/77 | €265,199 | €181,667 | -€83,532 | -31.5% |
| Taxes | 670/3 | €265,489 | €184,198 | -€81,291 | -30.6% |
| Tax adjustments and reversals of tax provisions | 77 | €290 | €2,531 | +€2,241 | +772.2% |
| Profit (loss) for the period | 9904 | €745,515 | €689,930 | -€55,585 | -7.5% |
| Transfer from tax-exempt reserves | 789 | €178,000 | €105,250 | -€72,750 | -40.9% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €923,515 | €689,930 | -€233,585 | -25.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.