ROGIERS TECHNICS: what changed
Two fiscal 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 TECHNICS
Largest movements
- Tangible fixed assets -€20,011
down €20,011 (-87.6%), from €22,854 to €2,844
of which Land and buildings: -€13,635
- Receivables within one year -€16,632
down €16,632 (-14.4%), from €115,136 to €98,504
of which Trade receivables: -€18,807
- Cash -€8,664
no longer reported in 2025 (was €8,664)
mainly Debts after one year (-€43,221) and Trade debts (-€24,800)
- Stocks and contracts -€2,708
down €2,708 (-7.1%), from €38,129 to €35,421
- Debts after one year -€43,221
down €43,221 (-51.0%), from €84,781 to €41,561
- Trade debts -€24,800
down €24,800 (-55.0%), from €45,115 to €20,315
- Reserves +€19,795
up €19,795, from €0 to €19,795
- Current portion of long-term debt -€10,214
down €10,214 (-33.3%), from €30,633 to €20,419
- Short-term financial debts +€4,783
up €4,783 (+43.1%), from €11,097 to €15,880
- Staff costs -€41,349
no longer reported in 2025 (was €41,349)
- Other operating charges -€17,552
down €17,552 (-88.5%), from €19,834 to €2,282
- Financial charges -€8,487
down €8,487 (-43.3%), from €19,587 to €11,100
- Gross operating margin +€4,297
up €4,297 (+11.2%), from €38,196 to €42,493
- Depreciation -€2,196
down €2,196 (-25.6%), from €8,571 to €6,376
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.
Cash bridge derived
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 | €189,477 | €140,500 | -€48,978 | -25.8% |
| Fixed assets | 21/28 | €23,244 | €3,234 | -€20,011 | -86.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €22,854 | €2,844 | -€20,011 | -87.6% |
| Land and buildings | 22 | €13,635 | - | -€13,635 | |
| Plant, machinery and equipment | 23 | €2,948 | €605 | -€2,343 | -79.5% |
| Furniture and vehicles | 24 | €6,272 | €2,239 | -€4,032 | -64.3% |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €166,233 | €137,266 | -€28,967 | -17.4% |
| Stocks and contracts in progress | 3 | €38,129 | €35,421 | -€2,708 | -7.1% |
| Stocks | 30/36 | €38,129 | €35,421 | -€2,708 | -7.1% |
| Amounts receivable within one year | 40/41 | €115,136 | €98,504 | -€16,632 | -14.4% |
| Trade receivables | 40 | €96,202 | €77,395 | -€18,807 | -19.5% |
| Other amounts receivable | 41 | €18,934 | €21,108 | +€2,175 | +11.5% |
| Cash at bank and in hand | 54/58 | €8,664 | - | -€8,664 | |
| Deferred charges and accrued income | 490/1 | €4,304 | €3,341 | -€963 | -22.4% |
| Total equity and liabilities | 10/49 | €189,477 | €140,500 | -€48,978 | -25.8% |
| Equity | 10/15 | €14,457 | €38,395 | +€23,938 | +165.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | €19,795 | +€19,795 | |
| Distributable reserves | 133 | €0 | €19,795 | +€19,795 | |
| Profit (loss) carried forward | 14 | -€4,143 | - | +€4,143 | |
| Amounts payable | 17/49 | €175,020 | €102,104 | -€72,916 | -41.7% |
| Amounts payable after more than one year | 17 | €84,781 | €41,561 | -€43,221 | -51.0% |
| Financial debts | 170/4 | €84,781 | €41,561 | -€43,221 | -51.0% |
| Amounts payable within one year | 42/48 | €90,239 | €60,543 | -€29,695 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €30,633 | €20,419 | -€10,214 | -33.3% |
| Financial debts | 43 | €11,097 | €15,880 | +€4,783 | +43.1% |
| Credit institutions | 430/8 | €11,097 | €15,880 | +€4,783 | +43.1% |
| Trade debts | 44 | €45,115 | €20,315 | -€24,800 | -55.0% |
| Suppliers | 440/4 | €45,115 | €20,315 | -€24,800 | -55.0% |
| Taxes, remuneration and social security | 45 | €3,394 | €3,929 | +€535 | +15.8% |
| Taxes | 450/3 | €3,394 | €3,929 | +€535 | +15.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €8,918 | - | -€8,918 | |
| Remuneration, social security and pensions | 62 | €41,349 | - | -€41,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,571 | €6,376 | -€2,196 | -25.6% |
| Other operating charges | 640/8 | €19,834 | €2,282 | -€17,552 | -88.5% |
| Non-recurring operating charges | 66A | €29,910 | - | -€29,910 | |
| Gross operating margin | 9900 | €38,196 | €42,493 | +€4,297 | +11.2% |
| Operating profit (loss) | 9901 | -€61,468 | €33,836 | +€95,303 | |
| Financial income | 75/76B | €2,324 | €1,335 | -€990 | -42.6% |
| Recurring financial income | 75 | €2,324 | €1,335 | -€990 | -42.6% |
| Financial charges | 65/66B | €19,587 | €11,100 | -€8,487 | -43.3% |
| Recurring financial charges | 65 | €19,587 | €11,100 | -€8,487 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | -€78,730 | €24,070 | +€102,801 | |
| Income taxes | 67/77 | €155 | €132 | -€23 | -14.8% |
| Profit (loss) for the period | 9904 | -€78,885 | €23,938 | +€102,824 | |
| Profit (loss) for the period to be appropriated | 9905 | -€78,885 | €23,938 | +€102,824 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.