ROGNE-SOUCHE: 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.
ROGNE-SOUCHE
Largest movements
- Cash -€1,973
down €1,973 (-42.3%), from €4,666 to €2,693
mainly Net result for the year (-€3,602) and Trade debts (-€18)
- Receivables within one year -€631
down €631 (-97.1%), from €650 to €19
- Tangible fixed assets -€348
no longer reported in 2025 (was €348)
- Profit (loss) carried forward -€3,602
down €3,602 (-41.8%), from -€8,615 to -€12,216
- Other debts +€668
new in 2025: €668
- Financial income -€4,927
no longer reported in 2025 (was €4,927)
of which Non-recurring financial income: -€4,927
- Depreciation -€3,902
down €3,902 (-91.8%), from €4,250 to €348
- Gross operating margin +€648
up €648 (+20.8%), from -€3,113 to -€2,466
- Financial charges +€505
up €505 (+178%), from €283 to €788
of which Non-recurring financial charges: +€267
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 | €5,664 | €2,712 | -€2,952 | -52.1% |
| Fixed assets | 21/28 | €348 | - | -€348 | |
| Tangible fixed assets | 22/27 | €348 | - | -€348 | |
| Plant, machinery and equipment | 23 | €348 | - | -€348 | |
| Current assets | 29/58 | €5,316 | €2,712 | -€2,604 | -49.0% |
| Amounts receivable within one year | 40/41 | €650 | €19 | -€631 | -97.1% |
| Other amounts receivable | 41 | €650 | €19 | -€631 | -97.1% |
| Cash at bank and in hand | 54/58 | €4,666 | €2,693 | -€1,973 | -42.3% |
| Total equity and liabilities | 10/49 | €5,664 | €2,712 | -€2,952 | -52.1% |
| Equity | 10/15 | €5,645 | €2,044 | -€3,602 | -63.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,615 | -€12,216 | -€3,602 | -41.8% |
| Amounts payable | 17/49 | €18 | €668 | +€650 | +3,581% |
| Amounts payable within one year | 42/48 | €18 | €668 | +€650 | +3,581% |
| Trade debts | 44 | €18 | - | -€18 | |
| Suppliers | 440/4 | €18 | - | -€18 | |
| Other amounts payable | 47/48 | - | €668 | +€668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,250 | €348 | -€3,902 | -91.8% |
| Gross operating margin | 9900 | -€3,113 | -€2,466 | +€648 | +20.8% |
| Operating profit (loss) | 9901 | -€7,363 | -€2,813 | +€4,550 | +61.8% |
| Financial income | 75/76B | €4,927 | - | -€4,927 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €4,927 | - | -€4,927 | |
| Financial charges | 65/66B | €283 | €788 | +€505 | +178% |
| Recurring financial charges | 65 | €200 | €438 | +€238 | +119% |
| Non-recurring financial charges | 66B | €83 | €350 | +€267 | +321% |
| Profit (loss) for the period before taxes | 9903 | -€2,720 | -€3,602 | -€882 | -32.4% |
| Profit (loss) for the period | 9904 | -€2,720 | -€3,602 | -€882 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,720 | -€3,602 | -€882 | -32.4% |
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 29 October 2026 via checked.be.