ROGUIMO: 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.
ROGUIMO
Largest movements
- Cash +€249,893
up €249,893 (+560.3%), from €44,598 to €294,491
mainly Net result for the year (+€288,693) and Depreciation (+€216,310)
- Tangible fixed assets -€192,784
down €192,784 (-4.5%), from €4.3m to €4.1m
of which Land and buildings: -€190,497
- Profit (loss) carried forward +€288,693
up €288,693 (+59.0%), from €489,348 to €778,041
- Debts after one year -€235,061
down €235,061 (-8.1%), from €2.9m to €2.7m
- Taxes -€226,207
down €226,207, from €180,945 to -€45,262
- Gross operating margin +€78,771
up €78,771 (+14.2%), from €555,039 to €633,810
- Turnover +€59,219
up €59,219 (+10.0%), from €590,951 to €650,170
- Depreciation -€47,575
down €47,575 (-18.0%), from €263,885 to €216,310
- Purchases and services -€19,552
down €19,552 (-54.4%), from €35,912 to €16,360
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 | €4,466,129 | €4,512,811 | +€46,682 | +1.0% |
| Fixed assets | 21/28 | €4,388,624 | €4,172,314 | -€216,310 | -4.9% |
| Intangible fixed assets | 21 | €88,222 | €64,696 | -€23,526 | -26.7% |
| Tangible fixed assets | 22/27 | €4,300,002 | €4,107,218 | -€192,784 | -4.5% |
| Land and buildings | 22 | €4,290,424 | €4,099,927 | -€190,497 | -4.4% |
| Plant, machinery and equipment | 23 | €9,578 | €7,291 | -€2,287 | -23.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €77,505 | €340,497 | +€262,992 | +339.3% |
| Amounts receivable within one year | 40/41 | €32,907 | €46,006 | +€13,099 | +39.8% |
| Other amounts receivable | 41 | €32,907 | €46,006 | +€13,099 | +39.8% |
| Cash at bank and in hand | 54/58 | €44,598 | €294,491 | +€249,893 | +560.3% |
| Total equity and liabilities | 10/49 | €4,466,129 | €4,512,811 | +€46,682 | +1.0% |
| Equity | 10/15 | €1,019,334 | €1,308,027 | +€288,693 | +28.3% |
| Contributions | 10/11 | €481,805 | €481,805 | = | 0.0% |
| Capital | 10 | €481,805 | €481,805 | = | 0.0% |
| Issued capital | 100 | €481,805 | €481,805 | = | 0.0% |
| Reserves | 13 | €48,181 | €48,181 | = | 0.0% |
| Non-distributable reserves | 130/1 | €48,181 | €48,181 | = | 0.0% |
| Legal reserve | 130 | €48,181 | €48,181 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €489,348 | €778,041 | +€288,693 | +59.0% |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,446,795 | €3,204,784 | -€242,011 | -7.0% |
| Amounts payable after more than one year | 17 | €2,906,990 | €2,671,929 | -€235,061 | -8.1% |
| Financial debts | 170/4 | €2,906,990 | €2,671,929 | -€235,061 | -8.1% |
| Amounts payable within one year | 42/48 | €539,805 | €532,855 | -€6,950 | -1.3% |
| Financial debts | 43 | €227,628 | €235,061 | +€7,433 | +3.3% |
| Credit institutions | 430/8 | €227,628 | €235,061 | +€7,433 | +3.3% |
| Trade debts | 44 | €37,177 | €6,050 | -€31,127 | -83.7% |
| Suppliers | 440/4 | €37,177 | €6,050 | -€31,127 | -83.7% |
| Taxes, remuneration and social security | 45 | €0 | €16,744 | +€16,744 | |
| Taxes | 450/3 | €0 | €16,744 | +€16,744 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €275,000 | €275,000 | = | 0.0% |
| Turnover | 70 | €590,951 | €650,170 | +€59,219 | +10.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,912 | €16,360 | -€19,552 | -54.4% |
| Remuneration, social security and pensions | 62 | -€916 | €0 | +€916 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263,885 | €216,310 | -€47,575 | -18.0% |
| Other operating charges | 640/8 | €53,443 | €55,121 | +€1,678 | +3.1% |
| Gross operating margin | 9900 | €555,039 | €633,810 | +€78,771 | +14.2% |
| Operating profit (loss) | 9901 | €238,627 | €362,379 | +€123,752 | +51.9% |
| Financial income | 75/76B | €0 | €140 | +€140 | |
| Recurring financial income | 75 | €0 | €140 | +€140 | |
| Financial charges | 65/66B | €135,936 | €119,088 | -€16,848 | -12.4% |
| Recurring financial charges | 65 | €135,936 | €119,088 | -€16,848 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €102,691 | €243,431 | +€140,740 | +137.1% |
| Transfer from deferred taxes | 780 | €8,377 | €0 | -€8,377 | -100.0% |
| Income taxes | 67/77 | €180,945 | -€45,262 | -€226,207 | |
| Profit (loss) for the period | 9904 | -€69,877 | €288,693 | +€358,570 | |
| Transfer from tax-exempt reserves | 789 | €16,269 | €0 | -€16,269 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,608 | €288,693 | +€342,301 |
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 12 October 2026 via checked.be.