Rogiers Bouw: 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 Bouw
Largest movements
- Cash -€42,402
down €42,402 (-29.3%), from €144,926 to €102,524
mainly Contributions, distributions and other (-€70,000) and Debts after one year (-€26,996)
- Tangible fixed assets -€30,865
down €30,865 (-6.6%), from €465,803 to €434,938
- Receivables within one year +€16,486
up €16,486 (+25.6%), from €64,287 to €80,773
of which Trade receivables: +€28,453
- Reserves -€68,958
down €68,958 (-29.2%), from €235,954 to €166,996
- Other debts +€40,581
up €40,581 (+108%), from €37,620 to €78,201
- Debts after one year -€26,996
down €26,996 (-8.4%), from €320,413 to €293,417
- Tax, wage and social debts -€9,141
down €9,141 (-56.0%), from €16,313 to €7,171
of which Taxes: -€9,141
- Gross operating margin -€7,832
down €7,832 (-11.4%), from €68,878 to €61,046
- Taxes -€3,183
down €3,183 (-52.6%), from €6,051 to €2,868
- Financial income -€1,589
down €1,589 (-64.4%), from €2,467 to €879
- Depreciation +€1,157
up €1,157 (+3.4%), from €33,991 to €35,148
- Financial charges +€1,113
up €1,113 (+6.7%), from €16,665 to €17,779
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 | €690,103 | €634,265 | -€55,839 | -8.1% |
| Fixed assets | 21/28 | €465,803 | €434,938 | -€30,865 | -6.6% |
| Tangible fixed assets | 22/27 | €465,803 | €434,938 | -€30,865 | -6.6% |
| Land and buildings | 22 | €383,801 | €370,027 | -€13,775 | -3.6% |
| Plant, machinery and equipment | 23 | €63,043 | €51,282 | -€11,761 | -18.7% |
| Furniture and vehicles | 24 | €18,959 | €13,629 | -€5,329 | -28.1% |
| Current assets | 29/58 | €224,301 | €199,327 | -€24,974 | -11.1% |
| Amounts receivable within one year | 40/41 | €64,287 | €80,773 | +€16,486 | +25.6% |
| Trade receivables | 40 | €40,065 | €68,518 | +€28,453 | +71.0% |
| Other amounts receivable | 41 | €24,221 | €12,254 | -€11,967 | -49.4% |
| Current investments | 50/53 | €600 | €600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €144,926 | €102,524 | -€42,402 | -29.3% |
| Deferred charges and accrued income | 490/1 | €14,488 | €15,430 | +€942 | +6.5% |
| Total equity and liabilities | 10/49 | €690,103 | €634,265 | -€55,839 | -8.1% |
| Equity | 10/15 | €265,954 | €196,996 | -€68,958 | -25.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €235,954 | €166,996 | -€68,958 | -29.2% |
| Distributable reserves | 133 | €235,954 | €166,996 | -€68,958 | -29.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €424,149 | €437,269 | +€13,120 | +3.1% |
| Amounts payable after more than one year | 17 | €320,413 | €293,417 | -€26,996 | -8.4% |
| Financial debts | 170/4 | €320,413 | €293,417 | -€26,996 | -8.4% |
| Amounts payable within one year | 42/48 | €100,998 | €137,828 | +€36,830 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €26,230 | €26,996 | +€766 | +2.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €20,835 | €25,459 | +€4,625 | +22.2% |
| Suppliers | 440/4 | €20,835 | €25,459 | +€4,625 | +22.2% |
| Taxes, remuneration and social security | 45 | €16,313 | €7,171 | -€9,141 | -56.0% |
| Taxes | 450/3 | €11,313 | €2,171 | -€9,141 | -80.8% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €37,620 | €78,201 | +€40,581 | +108% |
| Accrued charges and deferred income | 492/3 | €2,738 | €6,023 | +€3,285 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,991 | €35,148 | +€1,157 | +3.4% |
| Other operating charges | 640/8 | €5,514 | €5,088 | -€426 | -7.7% |
| Gross operating margin | 9900 | €68,878 | €61,046 | -€7,832 | -11.4% |
| Operating profit (loss) | 9901 | €29,373 | €20,810 | -€8,563 | -29.2% |
| Financial income | 75/76B | €2,467 | €879 | -€1,589 | -64.4% |
| Recurring financial income | 75 | €2,467 | €879 | -€1,589 | -64.4% |
| Financial charges | 65/66B | €16,665 | €17,779 | +€1,113 | +6.7% |
| Recurring financial charges | 65 | €16,665 | €17,779 | +€1,113 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €15,175 | €3,910 | -€11,265 | -74.2% |
| Income taxes | 67/77 | €6,051 | €2,868 | -€3,183 | -52.6% |
| Profit (loss) for the period | 9904 | €9,124 | €1,042 | -€8,083 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,124 | €1,042 | -€8,083 | -88.6% |
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 1 November 2026 via checked.be.