RoGToBe: 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.
RoGToBe
Largest movements
- Stocks and contracts +€5,436
up €5,436 (+7.2%), from €75,811 to €81,246
- Cash +€1,692
up €1,692 (+33.5%), from €5,046 to €6,739
mainly Net result for the year (+€8,500) and Receivables within one year (+€1,409)
- Receivables within one year -€1,409
down €1,409 (-16.9%), from €8,329 to €6,920
- Profit (loss) carried forward +€8,500
up €8,500 (+4.9%), from -€172,805 to -€164,305
- Trade debts -€3,515
down €3,515 (-22.3%), from €15,766 to €12,251
- Gross operating margin +€9,451
up €9,451, from -€452 to €8,999
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 | €89,275 | €94,923 | +€5,648 | +6.3% |
| Fixed assets | 21/28 | €89 | €18 | -€71 | -80.0% |
| Tangible fixed assets | 22/27 | €89 | €18 | -€71 | -80.0% |
| Land and buildings | 22 | €89 | €18 | -€71 | -80.0% |
| Current assets | 29/58 | €89,186 | €94,905 | +€5,719 | +6.4% |
| Stocks and contracts in progress | 3 | €75,811 | €81,246 | +€5,436 | +7.2% |
| Stocks | 30/36 | €75,811 | €81,246 | +€5,436 | +7.2% |
| Amounts receivable within one year | 40/41 | €8,329 | €6,920 | -€1,409 | -16.9% |
| Trade receivables | 40 | €8,329 | €6,920 | -€1,409 | -16.9% |
| Cash at bank and in hand | 54/58 | €5,046 | €6,739 | +€1,692 | +33.5% |
| Total equity and liabilities | 10/49 | €89,275 | €94,923 | +€5,648 | +6.3% |
| Equity | 10/15 | -€55,247 | -€46,747 | +€8,500 | +15.4% |
| Contributions | 10/11 | €106,250 | €106,250 | = | 0.0% |
| Capital | 10 | €106,250 | €106,250 | = | 0.0% |
| Issued capital | 100 | €106,250 | €106,250 | = | 0.0% |
| Reserves | 13 | €11,308 | €11,308 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,308 | €11,308 | = | 0.0% |
| Legal reserve | 130 | €10,625 | €10,625 | = | 0.0% |
| Reserves not available under the articles | 1311 | €683 | €683 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,805 | -€164,305 | +€8,500 | +4.9% |
| Amounts payable | 17/49 | €144,522 | €141,670 | -€2,853 | -2.0% |
| Amounts payable after more than one year | 17 | €123,779 | €123,753 | -€26 | 0.0% |
| Other amounts payable | 178/9 | €123,779 | €123,753 | -€26 | 0.0% |
| Amounts payable within one year | 42/48 | €20,744 | €17,917 | -€2,827 | -13.6% |
| Trade debts | 44 | €15,766 | €12,251 | -€3,515 | -22.3% |
| Suppliers | 440/4 | €15,766 | €12,251 | -€3,515 | -22.3% |
| Taxes, remuneration and social security | 45 | €4,978 | €5,666 | +€688 | +13.8% |
| Taxes | 450/3 | €4,978 | €5,666 | +€688 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €71 | = | 0.0% |
| Other operating charges | 640/8 | €260 | €260 | = | 0.0% |
| Gross operating margin | 9900 | -€452 | €8,999 | +€9,451 | |
| Operating profit (loss) | 9901 | -€783 | €8,668 | +€9,451 | |
| Financial income | 75/76B | €73 | €2 | -€70 | -96.9% |
| Recurring financial income | 75 | €73 | €2 | -€70 | -96.9% |
| Financial charges | 65/66B | €167 | €170 | +€3 | +1.9% |
| Recurring financial charges | 65 | €167 | €170 | +€3 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€878 | €8,500 | +€9,378 | |
| Profit (loss) for the period | 9904 | -€878 | €8,500 | +€9,378 | |
| Profit (loss) for the period to be appropriated | 9905 | -€878 | €8,500 | +€9,378 |
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 29 September 2026 via checked.be.