ROGUE MELRIC: 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.
ROGUE MELRIC
Largest movements
- Cash -€38,539
down €38,539 (-93.4%), from €41,266 to €2,727
mainly Net result for the year (-€15,329) and Other debts (-€13,808)
- Receivables within one year +€11,648
up €11,648 (+113%), from €10,345 to €21,993
- Tangible fixed assets -€4,831
down €4,831 (-24.3%), from €19,920 to €15,089
of which Plant, machinery and equipment: -€4,920
- Deferred charges and accrued income +€1,420
new in 2025: €1,420
- Profit (loss) carried forward -€15,329
down €15,329 (-51.0%), from €30,051 to €14,723
- Other debts -€13,808
down €13,808 (-39.0%), from €35,393 to €21,584
- Gross operating margin -€16,842
down €16,842, from €15,860 to -€982
- Depreciation -€995
down €995 (-7.1%), from €14,029 to €13,033
- Other operating charges +€321
up €321 (+42.8%), from €751 to €1,072
- Taxes -€291
down €291 (-67.6%), from €431 to €140
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 | €71,530 | €41,228 | -€30,303 | -42.4% |
| Fixed assets | 21/28 | €19,920 | €15,089 | -€4,831 | -24.3% |
| Tangible fixed assets | 22/27 | €19,920 | €15,089 | -€4,831 | -24.3% |
| Plant, machinery and equipment | 23 | €8,270 | €3,350 | -€4,920 | -59.5% |
| Furniture and vehicles | 24 | €11,650 | €11,738 | +€89 | +0.8% |
| Current assets | 29/58 | €51,611 | €26,139 | -€25,471 | -49.4% |
| Amounts receivable within one year | 40/41 | €10,345 | €21,993 | +€11,648 | +113% |
| Trade receivables | 40 | €10,345 | €21,993 | +€11,648 | +113% |
| Cash at bank and in hand | 54/58 | €41,266 | €2,727 | -€38,539 | -93.4% |
| Deferred charges and accrued income | 490/1 | - | €1,420 | +€1,420 | |
| Total equity and liabilities | 10/49 | €71,530 | €41,228 | -€30,303 | -42.4% |
| Equity | 10/15 | €33,051 | €17,723 | -€15,329 | -46.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,051 | €14,723 | -€15,329 | -51.0% |
| Amounts payable | 17/49 | €38,479 | €23,505 | -€14,974 | -38.9% |
| Amounts payable within one year | 42/48 | €38,479 | €23,505 | -€14,974 | -38.9% |
| Trade debts | 44 | €937 | €348 | -€589 | -62.8% |
| Suppliers | 440/4 | €937 | €348 | -€589 | -62.8% |
| Taxes, remuneration and social security | 45 | €2,149 | €1,572 | -€577 | -26.8% |
| Taxes | 450/3 | €2,149 | €1,572 | -€577 | -26.8% |
| Other amounts payable | 47/48 | €35,393 | €21,584 | -€13,808 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,029 | €13,033 | -€995 | -7.1% |
| Other operating charges | 640/8 | €751 | €1,072 | +€321 | +42.8% |
| Gross operating margin | 9900 | €15,860 | -€982 | -€16,842 | |
| Operating profit (loss) | 9901 | €1,081 | -€15,087 | -€16,168 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €85 | €102 | +€18 | +20.9% |
| Recurring financial charges | 65 | €85 | €102 | +€18 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €996 | -€15,189 | -€16,185 | |
| Income taxes | 67/77 | €431 | €140 | -€291 | -67.6% |
| Profit (loss) for the period | 9904 | €565 | -€15,329 | -€15,894 | |
| Profit (loss) for the period to be appropriated | 9905 | €565 | -€15,329 | -€15,894 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.