ROGUE WAVE AUDIO: 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 WAVE AUDIO
Largest movements
- Cash +€34,788
up €34,788 (+115%), from €30,202 to €64,990
mainly Net result for the year (+€28,445) and Tax, wage and social debts (+€7,765)
- Tangible fixed assets +€2,692
new in 2025: €2,692
- Receivables within one year -€1,804
down €1,804 (-70.8%), from €2,547 to €743
of which Trade receivables: -€1,614
- Profit (loss) carried forward +€28,445
up €28,445 (+151%), from €18,891 to €47,336
- Tax, wage and social debts +€7,765
up €7,765 (+105%), from €7,399 to €15,164
of which Taxes: +€7,591
- Gross operating margin +€12,747
up €12,747 (+53.5%), from €23,846 to €36,592
- Taxes +€2,501
up €2,501 (+50.8%), from €4,919 to €7,420
- Depreciation +€680
new in 2025: €680
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 | €32,843 | €68,520 | +€35,677 | +109% |
| Fixed assets | 21/28 | €95 | €2,787 | +€2,692 | +2,837% |
| Tangible fixed assets | 22/27 | - | €2,692 | +€2,692 | |
| Furniture and vehicles | 24 | - | €2,692 | +€2,692 | |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €32,748 | €65,733 | +€32,984 | +101% |
| Amounts receivable within one year | 40/41 | €2,547 | €743 | -€1,804 | -70.8% |
| Trade receivables | 40 | €2,357 | €743 | -€1,614 | -68.5% |
| Other amounts receivable | 41 | €190 | - | -€190 | |
| Cash at bank and in hand | 54/58 | €30,202 | €64,990 | +€34,788 | +115% |
| Total equity and liabilities | 10/49 | €32,843 | €68,520 | +€35,677 | +109% |
| Equity | 10/15 | €21,891 | €50,336 | +€28,445 | +130% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,891 | €47,336 | +€28,445 | +151% |
| Amounts payable | 17/49 | €10,953 | €18,184 | +€7,232 | +66.0% |
| Amounts payable within one year | 42/48 | €10,953 | €18,184 | +€7,232 | +66.0% |
| Trade debts | 44 | €887 | €614 | -€273 | -30.8% |
| Suppliers | 440/4 | €887 | €614 | -€273 | -30.8% |
| Taxes, remuneration and social security | 45 | €7,399 | €15,164 | +€7,765 | +105% |
| Taxes | 450/3 | €4,919 | €12,510 | +€7,591 | +154% |
| Remuneration and social security | 454/9 | €2,480 | €2,654 | +€174 | +7.0% |
| Other amounts payable | 47/48 | €2,667 | €2,406 | -€260 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €680 | +€680 | |
| Gross operating margin | 9900 | €23,846 | €36,592 | +€12,747 | +53.5% |
| Operating profit (loss) | 9901 | €23,846 | €35,913 | +€12,067 | +50.6% |
| Financial charges | 65/66B | €36 | €48 | +€11 | +31.5% |
| Recurring financial charges | 65 | €36 | €48 | +€11 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €23,810 | €35,865 | +€12,055 | +50.6% |
| Income taxes | 67/77 | €4,919 | €7,420 | +€2,501 | +50.8% |
| Profit (loss) for the period | 9904 | €18,891 | €28,445 | +€9,555 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,891 | €28,445 | +€9,555 | +50.6% |
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.