ROGIERS DECOR: 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 DECOR
Largest movements
- Cash -€21,707
down €21,707 (-29.1%), from €74,694 to €52,987
mainly Contributions, distributions and other (-€30,517) and Receivables within one year (-€2,933)
- Receivables within one year +€2,933
up €2,933 (+571%), from €514 to €3,447
of which Other amounts receivable: +€2,633
- Tangible fixed assets -€830
down €830 (-46.8%), from €1,773 to €943
- Reserves -€20,949
down €20,949 (-30.5%), from €68,605 to €47,656
of which Distributable reserves: -€20,949
- Other debts +€1,465
up €1,465 (+562%), from €261 to €1,726
- Tax, wage and social debts -€1,229
down €1,229 (-100%), from €1,229 to €0
- Trade debts +€1,113
up €1,113 (+69.3%), from €1,607 to €2,720
- Gross operating margin -€8,016
down €8,016 (-32.5%), from €24,686 to €16,670
- Taxes -€2,460
down €2,460 (-33.7%), from €7,296 to €4,836
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 | €77,901 | €58,302 | -€19,599 | -25.2% |
| Fixed assets | 21/28 | €1,773 | €943 | -€830 | -46.8% |
| Tangible fixed assets | 22/27 | €1,773 | €943 | -€830 | -46.8% |
| Plant, machinery and equipment | 23 | €961 | €557 | -€404 | -42.1% |
| Furniture and vehicles | 24 | €757 | €386 | -€372 | -49.1% |
| Other tangible fixed assets | 26 | €54 | €0 | -€54 | -100% |
| Current assets | 29/58 | €76,127 | €57,359 | -€18,769 | -24.7% |
| Stocks and contracts in progress | 3 | €157 | €156 | -€0 | -0.2% |
| Stocks | 30/36 | €157 | €156 | -€0 | -0.2% |
| Amounts receivable within one year | 40/41 | €514 | €3,447 | +€2,933 | +571% |
| Trade receivables | 40 | €0 | €300 | +€300 | |
| Other amounts receivable | 41 | €514 | €3,147 | +€2,633 | +512% |
| Cash at bank and in hand | 54/58 | €74,694 | €52,987 | -€21,707 | -29.1% |
| Deferred charges and accrued income | 490/1 | €763 | €769 | +€6 | +0.8% |
| Total equity and liabilities | 10/49 | €77,901 | €58,302 | -€19,599 | -25.2% |
| Equity | 10/15 | €74,805 | €53,856 | -€20,949 | -28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,605 | €47,656 | -€20,949 | -30.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €68,605 | €47,656 | -€20,949 | -30.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,096 | €4,446 | +€1,350 | +43.6% |
| Amounts payable within one year | 42/48 | €3,096 | €4,446 | +€1,350 | +43.6% |
| Trade debts | 44 | €1,607 | €2,720 | +€1,113 | +69.3% |
| Suppliers | 440/4 | €1,607 | €2,720 | +€1,113 | +69.3% |
| Taxes, remuneration and social security | 45 | €1,229 | €0 | -€1,229 | -100% |
| Taxes | 450/3 | €1,229 | €0 | -€1,229 | -100% |
| Other amounts payable | 47/48 | €261 | €1,726 | +€1,465 | +562% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | €776 | -€13 | -1.7% |
| Other operating charges | 640/8 | €780 | €793 | +€13 | +1.6% |
| Gross operating margin | 9900 | €24,686 | €16,670 | -€8,016 | -32.5% |
| Operating profit (loss) | 9901 | €23,117 | €15,101 | -€8,016 | -34.7% |
| Financial income | 75/76B | €4 | €45 | +€41 | +1,021% |
| Recurring financial income | 75 | €4 | €45 | +€41 | +1,021% |
| Financial charges | 65/66B | €916 | €743 | -€173 | -18.9% |
| Recurring financial charges | 65 | €916 | €743 | -€173 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €22,205 | €14,403 | -€7,801 | -35.1% |
| Income taxes | 67/77 | €7,296 | €4,836 | -€2,460 | -33.7% |
| Profit (loss) for the period | 9904 | €14,909 | €9,568 | -€5,342 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,909 | €9,568 | -€5,342 | -35.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.