ROGREMAUT: 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.
ROGREMAUT
Largest movements
- Cash +€36,924
up €36,924 (+101%), from €36,525 to €73,449
mainly Net result for the year (+€47,767) and Other debts (+€37,837)
- Intangible fixed assets -€12,530
down €12,530 (-23.7%), from €52,892 to €40,363
- Receivables within one year +€2,125
up €2,125 (+4.0%), from €53,235 to €55,360
of which Trade receivables: +€2,125
- Other debts +€37,837
up €37,837 (+223%), from €16,934 to €54,771
- Debts after one year -€12,370
down €12,370 (-29.3%), from €42,261 to €29,891
- Trade debts -€11,118
down €11,118 (-69.8%), from €15,922 to €4,804
- Tax, wage and social debts +€10,556
up €10,556 (+25.7%), from €41,040 to €51,596
of which Taxes: +€7,657
- Profit (loss) carried forward -€6,508
down €6,508 (-100.0%), from €6,509 to €0
- Gross operating margin +€58,121
up €58,121 (+34.6%), from €168,054 to €226,175
- Staff costs +€22,046
up €22,046 (+17.4%), from €126,572 to €148,618
- Taxes +€6,657
up €6,657 (+114%), from €5,840 to €12,497
- Depreciation +€2,773
up €2,773 (+24.5%), from €11,306 to €14,079
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 | €153,108 | €177,431 | +€24,323 | +15.9% |
| Fixed assets | 21/28 | €61,798 | €47,719 | -€14,079 | -22.8% |
| Intangible fixed assets | 21 | €52,892 | €40,363 | -€12,530 | -23.7% |
| Tangible fixed assets | 22/27 | €8,906 | €7,357 | -€1,549 | -17.4% |
| Furniture and vehicles | 24 | €598 | €68 | -€529 | -88.6% |
| Other tangible fixed assets | 26 | €8,308 | €7,288 | -€1,020 | -12.3% |
| Current assets | 29/58 | €91,309 | €129,711 | +€38,402 | +42.1% |
| Amounts receivable within one year | 40/41 | €53,235 | €55,360 | +€2,125 | +4.0% |
| Trade receivables | 40 | €53,075 | €55,200 | +€2,125 | +4.0% |
| Other amounts receivable | 41 | €160 | €160 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,525 | €73,449 | +€36,924 | +101% |
| Deferred charges and accrued income | 490/1 | €1,549 | €903 | -€646 | -41.7% |
| Total equity and liabilities | 10/49 | €153,108 | €177,431 | +€24,323 | +15.9% |
| Equity | 10/15 | €25,109 | €18,600 | -€6,508 | -25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,509 | €0 | -€6,508 | -100.0% |
| Amounts payable | 17/49 | €127,999 | €158,830 | +€30,831 | +24.1% |
| Amounts payable after more than one year | 17 | €42,261 | €29,891 | -€12,370 | -29.3% |
| Financial debts | 170/4 | €42,261 | €29,891 | -€12,370 | -29.3% |
| Amounts payable within one year | 42/48 | €85,737 | €128,939 | +€43,201 | +50.4% |
| Current portion of amounts payable after more than one year | 42 | €11,841 | €17,767 | +€5,926 | +50.0% |
| Trade debts | 44 | €15,922 | €4,804 | -€11,118 | -69.8% |
| Suppliers | 440/4 | €15,922 | €4,804 | -€11,118 | -69.8% |
| Taxes, remuneration and social security | 45 | €41,040 | €51,596 | +€10,556 | +25.7% |
| Taxes | 450/3 | €14,271 | €21,929 | +€7,657 | +53.7% |
| Remuneration and social security | 454/9 | €26,769 | €29,668 | +€2,899 | +10.8% |
| Other amounts payable | 47/48 | €16,934 | €54,771 | +€37,837 | +223% |
| Remuneration, social security and pensions | 62 | €126,572 | €148,618 | +€22,046 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,306 | €14,079 | +€2,773 | +24.5% |
| Other operating charges | 640/8 | €535 | €827 | +€292 | +54.7% |
| Gross operating margin | 9900 | €168,054 | €226,175 | +€58,121 | +34.6% |
| Operating profit (loss) | 9901 | €29,640 | €62,650 | +€33,010 | +111% |
| Financial income | 75/76B | - | €71 | +€71 | |
| Recurring financial income | 75 | - | €71 | +€71 | |
| Financial charges | 65/66B | €2,309 | €2,458 | +€149 | +6.5% |
| Recurring financial charges | 65 | €2,309 | €2,458 | +€149 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €27,332 | €60,264 | +€32,932 | +120% |
| Income taxes | 67/77 | €5,840 | €12,497 | +€6,657 | +114% |
| Profit (loss) for the period | 9904 | €21,491 | €47,767 | +€26,275 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €21,491 | €47,767 | +€26,275 | +122% |
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 20 October 2026 via checked.be.