ROGIMED: 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.
ROGIMED
Largest movements
- Current investments +€297,826
up €297,826 (+199.7%), from €149,124 to €446,949
- Cash -€176,894
down €176,894 (-46.5%), from €380,531 to €203,637
mainly Current investments (-€297,826) and Receivables after one year (-€100,000)
- Receivables after one year +€100,000
up €100,000 (+100.0%), from €100,000 to €200,000
- Reserves +€133,383
up €133,383 (+19.8%), from €673,761 to €807,144
- Other debts +€48,783
new in 2025: €48,783
- Accrued charges and deferred income +€25,225
new in 2025: €25,225
- Gross operating margin +€155,125
up €155,125 (+136.3%), from €113,827 to €268,952
- Financial income -€85,448
down €85,448 (-87.4%), from €97,812 to €12,364
- Taxes +€25,140
up €25,140 (+41.2%), from €61,073 to €86,213
- Financial charges +€4,284
up €4,284 (+137.7%), from €3,111 to €7,395
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 | €694,421 | €906,263 | +€211,842 | +30.5% |
| Fixed assets | 21/28 | €28,756 | €25,476 | -€3,280 | -11.4% |
| Tangible fixed assets | 22/27 | €28,756 | €25,476 | -€3,280 | -11.4% |
| Furniture and vehicles | 24 | €14,648 | €13,144 | -€1,504 | -10.3% |
| Other tangible fixed assets | 26 | €14,108 | €12,332 | -€1,777 | -12.6% |
| Current assets | 29/58 | €665,665 | €880,787 | +€215,122 | +32.3% |
| Amounts receivable after more than one year | 29 | €100,000 | €200,000 | +€100,000 | +100.0% |
| Other amounts receivable | 291 | €100,000 | €200,000 | +€100,000 | +100.0% |
| Amounts receivable within one year | 40/41 | €9,238 | €1,596 | -€7,642 | -82.7% |
| Trade receivables | 40 | €4,068 | €1,596 | -€2,472 | -60.8% |
| Other amounts receivable | 41 | €5,169 | - | -€5,169 | |
| Current investments | 50/53 | €149,124 | €446,949 | +€297,826 | +199.7% |
| Cash at bank and in hand | 54/58 | €380,531 | €203,637 | -€176,894 | -46.5% |
| Deferred charges and accrued income | 490/1 | €26,773 | €28,604 | +€1,832 | +6.8% |
| Total equity and liabilities | 10/49 | €694,421 | €906,263 | +€211,842 | +30.5% |
| Equity | 10/15 | €688,021 | €821,404 | +€133,383 | +19.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €673,761 | €807,144 | +€133,383 | +19.8% |
| Distributable reserves | 133 | €673,761 | €807,144 | +€133,383 | +19.8% |
| Amounts payable | 17/49 | €6,401 | €84,859 | +€78,458 | +1225.8% |
| Amounts payable within one year | 42/48 | €6,401 | €59,634 | +€53,234 | +831.7% |
| Trade debts | 44 | €327 | €798 | +€471 | +143.9% |
| Suppliers | 440/4 | €327 | €798 | +€471 | +143.9% |
| Taxes, remuneration and social security | 45 | €6,073 | €10,053 | +€3,980 | +65.5% |
| Taxes | 450/3 | €6,073 | €10,053 | +€3,980 | +65.5% |
| Other amounts payable | 47/48 | - | €48,783 | +€48,783 | |
| Accrued charges and deferred income | 492/3 | - | €25,225 | +€25,225 | |
| Non-recurring operating income | 76A | €118 | - | -€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,394 | €3,280 | +€886 | +37.0% |
| Other operating charges | 640/8 | €837 | €657 | -€180 | -21.6% |
| Gross operating margin | 9900 | €113,827 | €268,952 | +€155,125 | +136.3% |
| Operating profit (loss) | 9901 | €110,596 | €265,015 | +€154,419 | +139.6% |
| Financial income | 75/76B | €97,812 | €12,364 | -€85,448 | -87.4% |
| Recurring financial income | 75 | €97,812 | €12,364 | -€85,448 | -87.4% |
| Financial charges | 65/66B | €3,111 | €7,395 | +€4,284 | +137.7% |
| Recurring financial charges | 65 | €3,111 | €7,395 | +€4,284 | +137.7% |
| Profit (loss) for the period before taxes | 9903 | €205,297 | €269,983 | +€64,686 | +31.5% |
| Income taxes | 67/77 | €61,073 | €86,213 | +€25,140 | +41.2% |
| Profit (loss) for the period | 9904 | €144,224 | €183,770 | +€39,547 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €144,224 | €183,770 | +€39,547 | +27.4% |
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 9 October 2026 via checked.be.