ROUGEFORT: 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.
ROUGEFORT
Largest movements
- Current investments -€39,000
no longer reported in 2025 (was €39,000)
- Cash +€37,483
up €37,483 (+606%), from €6,186 to €43,669
mainly Current investments (+€39,000) and Smaller working-capital items (+€53)
- Profit (loss) carried forward -€1,250
down €1,250 (-4.8%), from -€26,305 to -€27,555
- Financial income -€361
down €361 (-36.9%), from €979 to €618
- Taxes -€351
down €351, from €262 to -€89
- Gross operating margin -€346
down €346 (-31.7%), from -€1,092 to -€1,438
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 | €45,343 | €44,095 | -€1,248 | -2.8% |
| Current assets | 29/58 | €45,343 | €44,095 | -€1,248 | -2.8% |
| Amounts receivable within one year | 40/41 | €106 | €426 | +€320 | +303% |
| Other amounts receivable | 41 | €106 | €426 | +€320 | +303% |
| Current investments | 50/53 | €39,000 | - | -€39,000 | |
| Cash at bank and in hand | 54/58 | €6,186 | €43,669 | +€37,483 | +606% |
| Deferred charges and accrued income | 490/1 | €51 | - | -€51 | |
| Total equity and liabilities | 10/49 | €45,343 | €44,095 | -€1,248 | -2.8% |
| Equity | 10/15 | €45,195 | €43,945 | -€1,250 | -2.8% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,305 | -€27,555 | -€1,250 | -4.8% |
| Amounts payable | 17/49 | €148 | €150 | +€2 | +1.1% |
| Accrued charges and deferred income | 492/3 | €148 | €150 | +€2 | +1.1% |
| Other operating charges | 640/8 | €209 | €209 | = | 0.0% |
| Gross operating margin | 9900 | -€1,092 | -€1,438 | -€346 | -31.7% |
| Operating profit (loss) | 9901 | -€1,301 | -€1,647 | -€346 | -26.6% |
| Financial income | 75/76B | €979 | €618 | -€361 | -36.9% |
| Recurring financial income | 75 | €979 | €618 | -€361 | -36.9% |
| Financial charges | 65/66B | €310 | €310 | +€0 | 0.0% |
| Recurring financial charges | 65 | €310 | €310 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€631 | -€1,339 | -€707 | -112% |
| Income taxes | 67/77 | €262 | -€89 | -€351 | |
| Profit (loss) for the period | 9904 | -€894 | -€1,250 | -€356 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€894 | -€1,250 | -€356 | -39.9% |
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 24 October 2026 via checked.be.