ROGOLUCO: 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.
ROGOLUCO
Largest movements
- Cash +€7,494
up €7,494 (+169%), from €4,431 to €11,924
mainly Trade debts (+€26,370) and Tax, wage and social debts (+€3,916)
- Tangible fixed assets +€4,451
up €4,451 (+122%), from €3,652 to €8,104
of which Furniture and vehicles: +€5,560
- Stocks and contracts +€1,480
up €1,480 (+33.4%), from €4,434 to €5,914
- Receivables within one year +€731
new in 2025: €731
- Trade debts +€26,370
up €26,370 (+4,984%), from €529 to €26,899
- Other debts -€16,728
down €16,728 (-34.2%), from €48,975 to €32,247
- Tax, wage and social debts +€3,916
up €3,916 (+96.7%), from €4,051 to €7,967
of which Remuneration and social security: +€1,993
- Reserves +€599
up €599 (+5.4%), from €11,128 to €11,727
- Gross operating margin +€20,406
up €20,406 (+75.0%), from €27,198 to €47,604
- Staff costs +€18,907
up €18,907 (+84.1%), from €22,476 to €41,383
- Other operating charges +€1,658
up €1,658 (+194%), from €856 to €2,514
- Depreciation +€1,299
up €1,299 (+64.5%), from €2,015 to €3,315
- Financial income +€511
new in 2025: €511
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 | €26,117 | €40,273 | +€14,156 | +54.2% |
| Fixed assets | 21/28 | €7,252 | €11,704 | +€4,451 | +61.4% |
| Tangible fixed assets | 22/27 | €3,652 | €8,104 | +€4,451 | +122% |
| Land and buildings | 22 | €618 | €163 | -€455 | -73.7% |
| Plant, machinery and equipment | 23 | €1,267 | €614 | -€653 | -51.5% |
| Furniture and vehicles | 24 | €1,767 | €7,327 | +€5,560 | +315% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €18,864 | €28,569 | +€9,705 | +51.4% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,434 | €5,914 | +€1,480 | +33.4% |
| Stocks | 30/36 | €4,434 | €5,914 | +€1,480 | +33.4% |
| Amounts receivable within one year | 40/41 | - | €731 | +€731 | |
| Trade receivables | 40 | - | €731 | +€731 | |
| Cash at bank and in hand | 54/58 | €4,431 | €11,924 | +€7,494 | +169% |
| Total equity and liabilities | 10/49 | €26,117 | €40,273 | +€14,156 | +54.2% |
| Equity | 10/15 | -€27,439 | -€26,840 | +€599 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,128 | €11,727 | +€599 | +5.4% |
| Distributable reserves | 133 | €11,128 | €11,727 | +€599 | +5.4% |
| Profit (loss) carried forward | 14 | -€57,167 | -€57,167 | = | 0.0% |
| Amounts payable | 17/49 | €53,556 | €67,113 | +€13,558 | +25.3% |
| Amounts payable within one year | 42/48 | €53,556 | €67,113 | +€13,558 | +25.3% |
| Trade debts | 44 | €529 | €26,899 | +€26,370 | +4,984% |
| Suppliers | 440/4 | €529 | €26,899 | +€26,370 | +4,984% |
| Taxes, remuneration and social security | 45 | €4,051 | €7,967 | +€3,916 | +96.7% |
| Taxes | 450/3 | €1,578 | €3,501 | +€1,923 | +122% |
| Remuneration and social security | 454/9 | €2,474 | €4,466 | +€1,993 | +80.6% |
| Other amounts payable | 47/48 | €48,975 | €32,247 | -€16,728 | -34.2% |
| Remuneration, social security and pensions | 62 | €22,476 | €41,383 | +€18,907 | +84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,015 | €3,315 | +€1,299 | +64.5% |
| Other operating charges | 640/8 | €856 | €2,514 | +€1,658 | +194% |
| Gross operating margin | 9900 | €27,198 | €47,604 | +€20,406 | +75.0% |
| Operating profit (loss) | 9901 | €1,851 | €393 | -€1,458 | -78.8% |
| Financial income | 75/76B | - | €511 | +€511 | |
| Recurring financial income | 75 | - | €511 | +€511 | |
| Financial charges | 65/66B | €120 | €103 | -€16 | -13.7% |
| Recurring financial charges | 65 | €120 | €103 | -€16 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €1,731 | €801 | -€930 | -53.7% |
| Income taxes | 67/77 | - | €202 | +€202 | |
| Profit (loss) for the period | 9904 | €1,731 | €599 | -€1,132 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,731 | €599 | -€1,132 | -65.4% |
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 13 October 2026 via checked.be.