ROGUIMAN-EDITIONS: 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.
ROGUIMAN-EDITIONS
Largest movements
- Cash -€7,707
down €7,707 (-42.2%), from €18,249 to €10,542
mainly Tax, wage and social debts (-€3,202) and Receivables within one year (-€2,934)
- Receivables within one year +€2,934
up €2,934 (+9,326%), from €31 to €2,966
of which Other amounts receivable: +€2,008
- Tax, wage and social debts -€3,202
down €3,202 (-99.9%), from €3,204 to €2
- Profit (loss) carried forward -€2,291
down €2,291 (-19.0%), from €12,077 to €9,786
- Trade debts +€720
new in 2025: €720
- Gross operating margin -€20,627
down €20,627, from €15,569 to -€5,057
- Financial income +€7,125
new in 2025: €7,125
- Write-downs +€4,225
new in 2025: €4,225
- Taxes -€3,062
no longer reported in 2025 (was €3,062)
- Other operating charges -€420
no longer reported in 2025 (was €420)
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 | €18,281 | €13,508 | -€4,773 | -26.1% |
| Current assets | 29/58 | €18,281 | €13,508 | -€4,773 | -26.1% |
| Amounts receivable within one year | 40/41 | €31 | €2,966 | +€2,934 | +9,326% |
| Trade receivables | 40 | - | €926 | +€926 | |
| Other amounts receivable | 41 | €31 | €2,040 | +€2,008 | +6,383% |
| Cash at bank and in hand | 54/58 | €18,249 | €10,542 | -€7,707 | -42.2% |
| Total equity and liabilities | 10/49 | €18,281 | €13,508 | -€4,773 | -26.1% |
| Equity | 10/15 | €15,077 | €12,786 | -€2,291 | -15.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,077 | €9,786 | -€2,291 | -19.0% |
| Amounts payable | 17/49 | €3,204 | €722 | -€2,482 | -77.5% |
| Amounts payable within one year | 42/48 | €3,204 | €722 | -€2,482 | -77.5% |
| Trade debts | 44 | - | €720 | +€720 | |
| Suppliers | 440/4 | - | €720 | +€720 | |
| Taxes, remuneration and social security | 45 | €3,204 | €2 | -€3,202 | -99.9% |
| Taxes | 450/3 | €3,204 | €2 | -€3,202 | -99.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,225 | +€4,225 | |
| Other operating charges | 640/8 | €420 | - | -€420 | |
| Gross operating margin | 9900 | €15,569 | -€5,057 | -€20,627 | |
| Operating profit (loss) | 9901 | €15,149 | -€9,282 | -€24,432 | |
| Financial income | 75/76B | - | €7,125 | +€7,125 | |
| Recurring financial income | 75 | - | €7,125 | +€7,125 | |
| Financial charges | 65/66B | €11 | €134 | +€123 | +1,174% |
| Recurring financial charges | 65 | €11 | €134 | +€123 | +1,174% |
| Profit (loss) for the period before taxes | 9903 | €15,139 | -€2,291 | -€17,430 | |
| Income taxes | 67/77 | €3,062 | - | -€3,062 | |
| Profit (loss) for the period | 9904 | €12,077 | -€2,291 | -€14,368 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,077 | -€2,291 | -€14,368 |
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 17 October 2026 via checked.be.