Rogiers R & K: what changed
Rogiers R & K
Largest movements
- Cash +€4,581
up €4,581 (+44.5%), from €10,292 to €14,873
mainly Net result for the year (+€2,820) and Receivables within one year (+€2,345)
- Receivables within one year -€2,345
down €2,345 (-24.3%), from €9,664 to €7,320
- Reserves +€2,599
up €2,599 (+22.9%), from €11,328 to €13,926
of which Distributable reserves: +€2,599
- Other debts -€595
down €595 (-57.8%), from €1,030 to €435
- Trade debts +€252
new in 2025: €252
- Tax, wage and social debts -€241
down €241 (-14.9%), from €1,620 to €1,379
- Gross operating margin +€1,171
up €1,171 (+48.6%), from €2,409 to €3,579
- Depreciation -€269
down €269 (-100%), from €269 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,956 | €22,192 | +€2,237 | +11.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €19,956 | €22,192 | +€2,237 | +11.2% |
| Amounts receivable within one year | 40/41 | €9,664 | €7,320 | -€2,345 | -24.3% |
| Trade receivables | 40 | €9,664 | €7,320 | -€2,345 | -24.3% |
| Cash at bank and in hand | 54/58 | €10,292 | €14,873 | +€4,581 | +44.5% |
| Total equity and liabilities | 10/49 | €19,956 | €22,192 | +€2,237 | +11.2% |
| Equity | 10/15 | €17,306 | €20,126 | +€2,820 | +16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,328 | €13,926 | +€2,599 | +22.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,468 | €12,066 | +€2,599 | +27.4% |
| Profit (loss) carried forward | 14 | -€221 | €0 | +€221 | |
| Amounts payable | 17/49 | €2,650 | €2,066 | -€583 | -22.0% |
| Amounts payable within one year | 42/48 | €2,650 | €2,066 | -€583 | -22.0% |
| Trade debts | 44 | - | €252 | +€252 | |
| Suppliers | 440/4 | - | €252 | +€252 | |
| Taxes, remuneration and social security | 45 | €1,620 | €1,379 | -€241 | -14.9% |
| Taxes | 450/3 | €1,620 | €1,379 | -€241 | -14.9% |
| Other amounts payable | 47/48 | €1,030 | €435 | -€595 | -57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | €0 | -€269 | -100% |
| Other operating charges | 640/8 | €592 | €610 | +€18 | +3.0% |
| Gross operating margin | 9900 | €2,409 | €3,579 | +€1,171 | +48.6% |
| Operating profit (loss) | 9901 | €1,548 | €2,970 | +€1,422 | +91.8% |
| Financial charges | 65/66B | €152 | €150 | -€2 | -1.5% |
| Recurring financial charges | 65 | €152 | €150 | -€2 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €1,396 | €2,820 | +€1,424 | +102% |
| Profit (loss) for the period | 9904 | €1,396 | €2,820 | +€1,424 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €1,396 | €2,820 | +€1,424 | +102% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.