Rogiers & Co: 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 & Co
Largest movements
- Receivables within one year -€47,473
down €47,473 (-87.1%), from €54,520 to €7,047
of which Other amounts receivable: -€53,523
- Stocks and contracts +€29,077
up €29,077 (+114%), from €25,401 to €54,478
of which Contracts in progress: +€23,950
- Tangible fixed assets -€18,919
down €18,919 (-4.0%), from €468,390 to €449,470
of which Land and buildings: -€15,399
- Cash +€11,944
up €11,944 (+247%), from €4,837 to €16,780
mainly Receivables within one year (+€47,473) and Advances received (+€25,387)
- Short-term financial debts -€37,975
no longer reported in 2025 (was €37,975)
- Advances received +€25,387
up €25,387 (+98.7%), from €25,733 to €51,120
- Debts after one year -€22,543
down €22,543 (-8.3%), from €272,868 to €250,325
- Other debts +€10,846
up €10,846 (+10.6%), from €102,015 to €112,861
- Trade debts -€9,828
down €9,828 (-69.6%), from €14,119 to €4,291
- Gross operating margin -€10,904
down €10,904 (-18.4%), from €59,217 to €48,313
- Financial charges +€8,603
up €8,603 (+208%), from €4,142 to €12,745
- Financial income -€5,175
down €5,175 (-76.0%), from €6,811 to €1,637
of which Non-recurring financial income: -€6,469
- Taxes +€3,707
up €3,707 (+134%), from €2,761 to €6,467
- Staff costs -€1,468
down €1,468 (-86.6%), from €1,695 to €227
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 | €553,254 | €527,881 | -€25,372 | -4.6% |
| Fixed assets | 21/28 | €468,496 | €449,576 | -€18,919 | -4.0% |
| Tangible fixed assets | 22/27 | €468,390 | €449,470 | -€18,919 | -4.0% |
| Land and buildings | 22 | €439,114 | €423,715 | -€15,399 | -3.5% |
| Plant, machinery and equipment | 23 | €23,339 | €21,528 | -€1,811 | -7.8% |
| Furniture and vehicles | 24 | €4,303 | €3,061 | -€1,242 | -28.9% |
| Other tangible fixed assets | 26 | €1,633 | €1,167 | -€467 | -28.6% |
| Financial fixed assets | 28 | €106 | €106 | = | 0.0% |
| Current assets | 29/58 | €84,758 | €78,305 | -€6,453 | -7.6% |
| Stocks and contracts in progress | 3 | €25,401 | €54,478 | +€29,077 | +114% |
| Stocks | 30/36 | €1,125 | €6,252 | +€5,127 | +456% |
| Contracts in progress | 37 | €24,276 | €48,226 | +€23,950 | +98.7% |
| Amounts receivable within one year | 40/41 | €54,520 | €7,047 | -€47,473 | -87.1% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €54,520 | €997 | -€53,523 | -98.2% |
| Cash at bank and in hand | 54/58 | €4,837 | €16,780 | +€11,944 | +247% |
| Total equity and liabilities | 10/49 | €553,254 | €527,881 | -€25,372 | -4.6% |
| Equity | 10/15 | €76,051 | €82,071 | +€6,020 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,451 | €63,471 | +€6,020 | +10.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,591 | €61,611 | +€6,020 | +10.8% |
| Amounts payable | 17/49 | €477,203 | €445,811 | -€31,392 | -6.6% |
| Amounts payable after more than one year | 17 | €272,868 | €250,325 | -€22,543 | -8.3% |
| Financial debts | 170/4 | €272,868 | €250,325 | -€22,543 | -8.3% |
| Amounts payable within one year | 42/48 | €204,334 | €195,486 | -€8,849 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €21,731 | €22,543 | +€812 | +3.7% |
| Financial debts | 43 | €37,975 | - | -€37,975 | |
| Credit institutions | 430/8 | €37,975 | - | -€37,975 | |
| Trade debts | 44 | €14,119 | €4,291 | -€9,828 | -69.6% |
| Suppliers | 440/4 | €14,119 | €4,291 | -€9,828 | -69.6% |
| Advances received on contracts in progress | 46 | €25,733 | €51,120 | +€25,387 | +98.7% |
| Taxes, remuneration and social security | 45 | €2,761 | €4,670 | +€1,909 | +69.2% |
| Taxes | 450/3 | €2,761 | €4,670 | +€1,909 | +69.2% |
| Other amounts payable | 47/48 | €102,015 | €112,861 | +€10,846 | +10.6% |
| Remuneration, social security and pensions | 62 | €1,695 | €227 | -€1,468 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,626 | €20,538 | -€88 | -0.4% |
| Other operating charges | 640/8 | €4,121 | €3,952 | -€168 | -4.1% |
| Gross operating margin | 9900 | €59,217 | €48,313 | -€10,904 | -18.4% |
| Operating profit (loss) | 9901 | €32,775 | €23,596 | -€9,180 | -28.0% |
| Financial income | 75/76B | €6,811 | €1,637 | -€5,175 | -76.0% |
| Recurring financial income | 75 | €342 | €1,637 | +€1,294 | +378% |
| Non-recurring financial income | 76B | €6,469 | - | -€6,469 | |
| Financial charges | 65/66B | €4,142 | €12,745 | +€8,603 | +208% |
| Recurring financial charges | 65 | €4,142 | €12,745 | +€8,603 | +208% |
| Profit (loss) for the period before taxes | 9903 | €35,445 | €12,487 | -€22,958 | -64.8% |
| Income taxes | 67/77 | €2,761 | €6,467 | +€3,707 | +134% |
| Profit (loss) for the period | 9904 | €32,684 | €6,020 | -€26,664 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,684 | €6,020 | -€26,664 | -81.6% |
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 16 October 2026 via checked.be.