ROGILO: 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.
ROGILO
Largest movements
- Financial fixed assets -€399,625
down €399,625 (-14.0%), from €2.9m to €2.5m
- Cash +€281,556
up €281,556 (+328.7%), from €85,657 to €367,213
mainly Investment in fixed assets (net) (+€399,625)
- Debts after one year -€100,000
down €100,000 (-90.9%), from €110,000 to €10,000
- Financial income +€11,415
new in 2025: €11,415
of which Financial income: +€8,167
- Gross operating margin +€8,576
up €8,576 (+64.6%), from -€13,277 to -€4,701
- Financial charges -€706
down €706 (-8.7%), from €8,138 to €7,432
- Depreciation -€298
no longer reported in 2025 (was €298)
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 | €2,950,560 | €2,833,345 | -€117,215 | -4.0% |
| Fixed assets | 21/28 | €2,862,323 | €2,462,697 | -€399,625 | -14.0% |
| Financial fixed assets | 28 | €2,862,323 | €2,462,697 | -€399,625 | -14.0% |
| Current assets | 29/58 | €88,237 | €370,648 | +€282,410 | +320.1% |
| Amounts receivable within one year | 40/41 | €1,626 | €2,400 | +€774 | +47.6% |
| Other amounts receivable | 41 | €1,626 | €2,400 | +€774 | +47.6% |
| Cash at bank and in hand | 54/58 | €85,657 | €367,213 | +€281,556 | +328.7% |
| Deferred charges and accrued income | 490/1 | €955 | €1,035 | +€81 | +8.4% |
| Total equity and liabilities | 10/49 | €2,950,560 | €2,833,345 | -€117,215 | -4.0% |
| Equity | 10/15 | €2,641,023 | €2,639,767 | -€1,255 | 0.0% |
| Contributions | 10/11 | €2,702,325 | €2,702,325 | = | 0.0% |
| Reserves | 13 | €34,691 | €34,691 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,691 | €34,691 | = | 0.0% |
| Reserves not available under the articles | 1311 | €34,691 | €34,691 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,993 | -€97,249 | -€1,255 | -1.3% |
| Amounts payable | 17/49 | €309,538 | €193,578 | -€115,960 | -37.5% |
| Amounts payable after more than one year | 17 | €110,000 | €10,000 | -€100,000 | -90.9% |
| Financial debts | 170/4 | €110,000 | €10,000 | -€100,000 | -90.9% |
| Amounts payable within one year | 42/48 | €194,075 | €178,428 | -€15,647 | -8.1% |
| Taxes, remuneration and social security | 45 | €2,464 | €2,207 | -€257 | -10.4% |
| Taxes | 450/3 | €2,464 | €2,207 | -€257 | -10.4% |
| Other amounts payable | 47/48 | €191,611 | €176,221 | -€15,390 | -8.0% |
| Accrued charges and deferred income | 492/3 | €5,462 | €5,150 | -€313 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €298 | - | -€298 | |
| Other operating charges | 640/8 | €352 | €362 | +€10 | +2.8% |
| Gross operating margin | 9900 | -€13,277 | -€4,701 | +€8,576 | +64.6% |
| Operating profit (loss) | 9901 | -€13,927 | -€5,064 | +€8,864 | +63.6% |
| Financial income | 75/76B | - | €11,415 | +€11,415 | |
| Recurring financial income | 75 | - | €8,167 | +€8,167 | |
| Non-recurring financial income | 76B | - | €3,247 | +€3,247 | |
| Financial charges | 65/66B | €8,138 | €7,432 | -€706 | -8.7% |
| Recurring financial charges | 65 | €8,138 | €7,432 | -€706 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,065 | -€1,081 | +€20,985 | +95.1% |
| Income taxes | 67/77 | €124 | €175 | +€51 | +41.4% |
| Profit (loss) for the period | 9904 | -€22,189 | -€1,255 | +€20,934 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,189 | -€1,255 | +€20,934 | +94.3% |
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 8 October 2026 via checked.be.