Rogiers P: 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 P
Largest movements
- Receivables within one year +€30,123
up €30,123 (+3,766%), from €800 to €30,923
of which Trade receivables: +€15,506
- Tangible fixed assets -€4,100
down €4,100 (-24.5%), from €16,740 to €12,640
of which Plant, machinery and equipment: -€3,634
- Deferred charges and accrued income -€1,286
down €1,286 (-100%), from €1,286 to €0
- Reserves +€19,587
up €19,587 (+292%), from €6,712 to €26,299
- Tax, wage and social debts +€6,095
up €6,095 (+154%), from €3,959 to €10,054
of which Taxes: +€5,435
- Other debts -€3,064
down €3,064 (-100%), from €3,064 to €0
- Trade debts +€1,574
up €1,574 (+30.5%), from €5,162 to €6,735
- Gross operating margin +€17,283
up €17,283 (+102%), from €16,905 to €34,188
- Other operating charges +€1,976
up €1,976 (+107%), from €1,842 to €3,818
- Taxes +€1,512
up €1,512 (+38.5%), from €3,923 to €5,435
- Financial charges +€853
up €853 (+358%), from €238 to €1,092
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 | €19,896 | €44,088 | +€24,192 | +122% |
| Formation expenses | 20 | €159 | €0 | -€159 | -100% |
| Fixed assets | 21/28 | €16,740 | €12,640 | -€4,100 | -24.5% |
| Tangible fixed assets | 22/27 | €16,740 | €12,640 | -€4,100 | -24.5% |
| Plant, machinery and equipment | 23 | €14,682 | €11,048 | -€3,634 | -24.8% |
| Furniture and vehicles | 24 | €2,059 | €1,592 | -€466 | -22.7% |
| Current assets | 29/58 | €2,997 | €31,448 | +€28,451 | +949% |
| Amounts receivable within one year | 40/41 | €800 | €30,923 | +€30,123 | +3,766% |
| Trade receivables | 40 | - | €15,506 | +€15,506 | |
| Other amounts receivable | 41 | €800 | €15,416 | +€14,616 | +1,827% |
| Cash at bank and in hand | 54/58 | €911 | €525 | -€386 | -42.3% |
| Deferred charges and accrued income | 490/1 | €1,286 | €0 | -€1,286 | -100% |
| Total equity and liabilities | 10/49 | €19,896 | €44,088 | +€24,192 | +122% |
| Equity | 10/15 | €7,712 | €27,299 | +€19,587 | +254% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,712 | €26,299 | +€19,587 | +292% |
| Distributable reserves | 133 | €6,712 | €26,299 | +€19,587 | +292% |
| Amounts payable | 17/49 | €12,185 | €16,789 | +€4,605 | +37.8% |
| Amounts payable within one year | 42/48 | €12,185 | €16,789 | +€4,605 | +37.8% |
| Trade debts | 44 | €5,162 | €6,735 | +€1,574 | +30.5% |
| Suppliers | 440/4 | €5,162 | €6,735 | +€1,574 | +30.5% |
| Taxes, remuneration and social security | 45 | €3,959 | €10,054 | +€6,095 | +154% |
| Taxes | 450/3 | €3,959 | €9,395 | +€5,435 | +137% |
| Remuneration and social security | 454/9 | - | €659 | +€659 | |
| Other amounts payable | 47/48 | €3,064 | €0 | -€3,064 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,191 | €4,259 | +€68 | +1.6% |
| Other operating charges | 640/8 | €1,842 | €3,818 | +€1,976 | +107% |
| Gross operating margin | 9900 | €16,905 | €34,188 | +€17,283 | +102% |
| Operating profit (loss) | 9901 | €10,873 | €26,111 | +€15,238 | +140% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €238 | €1,092 | +€853 | +358% |
| Recurring financial charges | 65 | €238 | €1,092 | +€853 | +358% |
| Profit (loss) for the period before taxes | 9903 | €10,635 | €25,023 | +€14,388 | +135% |
| Income taxes | 67/77 | €3,923 | €5,435 | +€1,512 | +38.5% |
| Profit (loss) for the period | 9904 | €6,712 | €19,587 | +€12,876 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €6,712 | €19,587 | +€12,876 | +192% |
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 30 October 2026 via checked.be.