Rogiers: 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.
Rogiers
Largest movements
- Tangible fixed assets -€3,628
down €3,628 (-58.7%), from €6,176 to €2,548
- Receivables within one year -€2,091
down €2,091 (-5.0%), from €42,198 to €40,107
of which Trade receivables: -€30,171
- Other debts +€69,842
up €69,842 (+1,136%), from €6,148 to €75,990
- Profit (loss) carried forward -€67,423
down €67,423 (-102%), from -€66,282 to -€133,705
- Trade debts -€7,497
down €7,497 (-75.6%), from €9,922 to €2,425
- Tax, wage and social debts -€4,942
down €4,942 (-17.7%), from €27,969 to €23,027
- Short-term financial debts +€4,597
new in 2025: €4,597
- Gross operating margin -€28,205
down €28,205 (-85.1%), from -€33,157 to -€61,362
- Staff costs -€4,321
no longer reported in 2025 (was €4,321)
- Depreciation -€4,315
down €4,315 (-54.3%), from €7,943 to €3,628
- Financial charges -€4,231
down €4,231 (-79.6%), from €5,318 to €1,087
- Taxes -€1,825
down €1,825 (-84.9%), from €2,148 to €324
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.
Derived cash bridge
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 | €50,013 | €43,834 | -€6,179 | -12.4% |
| Fixed assets | 21/28 | €6,225 | €2,548 | -€3,678 | -59.1% |
| Tangible fixed assets | 22/27 | €6,176 | €2,548 | -€3,628 | -58.7% |
| Furniture and vehicles | 24 | €6,176 | €2,548 | -€3,628 | -58.7% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €43,788 | €41,287 | -€2,501 | -5.7% |
| Amounts receivable after more than one year | 29 | €985 | €985 | = | 0.0% |
| Other amounts receivable | 291 | €985 | €985 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,198 | €40,107 | -€2,091 | -5.0% |
| Trade receivables | 40 | €30,171 | - | -€30,171 | |
| Other amounts receivable | 41 | €12,027 | €40,107 | +€28,080 | +233% |
| Cash at bank and in hand | 54/58 | €605 | €194 | -€411 | -67.9% |
| Total equity and liabilities | 10/49 | €50,013 | €43,834 | -€6,179 | -12.4% |
| Equity | 10/15 | €5,218 | -€62,205 | -€67,423 | |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,282 | -€133,705 | -€67,423 | -102% |
| Amounts payable | 17/49 | €44,795 | €106,039 | +€61,244 | +137% |
| Amounts payable within one year | 42/48 | €44,795 | €106,039 | +€61,244 | +137% |
| Current portion of amounts payable after more than one year | 42 | €756 | - | -€756 | |
| Financial debts | 43 | - | €4,597 | +€4,597 | |
| Other loans | 439 | - | €4,597 | +€4,597 | |
| Trade debts | 44 | €9,922 | €2,425 | -€7,497 | -75.6% |
| Suppliers | 440/4 | €9,922 | €2,425 | -€7,497 | -75.6% |
| Taxes, remuneration and social security | 45 | €27,969 | €23,027 | -€4,942 | -17.7% |
| Taxes | 450/3 | €27,969 | €23,027 | -€4,942 | -17.7% |
| Other amounts payable | 47/48 | €6,148 | €75,990 | +€69,842 | +1,136% |
| Remuneration, social security and pensions | 62 | €4,321 | - | -€4,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,943 | €3,628 | -€4,315 | -54.3% |
| Other operating charges | 640/8 | €1,444 | €1,022 | -€422 | -29.2% |
| Gross operating margin | 9900 | -€33,157 | -€61,362 | -€28,205 | -85.1% |
| Operating profit (loss) | 9901 | -€46,865 | -€66,012 | -€19,147 | -40.9% |
| Financial income | 75/76B | €212 | €0 | -€212 | -100.0% |
| Recurring financial income | 75 | €212 | €0 | -€212 | -100.0% |
| Financial charges | 65/66B | €5,318 | €1,087 | -€4,231 | -79.6% |
| Recurring financial charges | 65 | €5,318 | €1,087 | -€4,231 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | -€51,971 | -€67,099 | -€15,128 | -29.1% |
| Income taxes | 67/77 | €2,148 | €324 | -€1,825 | -84.9% |
| Profit (loss) for the period | 9904 | -€54,119 | -€67,423 | -€13,303 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,119 | -€67,423 | -€13,303 | -24.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.