SLAGERIJ ROGER: 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.
SLAGERIJ ROGER
Largest movements
- Stocks and contracts -€25,875
down €25,875 (-54.3%), from €47,666 to €21,791
- Receivables within one year -€21,818
down €21,818 (-54.4%), from €40,090 to €18,271
of which Other amounts receivable: -€20,909
- Intangible fixed assets -€20,000
down €20,000 (-80.0%), from €25,000 to €5,000
- Tangible fixed assets -€18,354
down €18,354 (-11.1%), from €164,985 to €146,630
of which Other tangible fixed assets: -€17,540
- Deferred charges and accrued income -€11,167
down €11,167 (-95.2%), from €11,734 to €568
- Other debts -€144,493
down €144,493 (-87.7%), from €164,839 to €20,346
- Reserves +€44,976
up €44,976 (+12.2%), from €367,383 to €412,358
of which Distributable reserves: +€44,976
- Debts after one year -€9,562
down €9,562 (-13.1%), from €72,856 to €63,294
- Tax, wage and social debts +€9,300
up €9,300 (+205%), from €4,536 to €13,836
of which Taxes: +€6,623
- Gross operating margin -€14,753
down €14,753 (-8.2%), from €180,763 to €166,010
- Financial charges -€7,005
down €7,005 (-46.6%), from €15,031 to €8,027
- Staff costs -€2,804
down €2,804 (-6.8%), from €41,201 to €38,397
- Taxes +€2,483
up €2,483 (+17.3%), from €14,315 to €16,798
- Depreciation +€2,434
up €2,434 (+4.9%), from €49,841 to €52,276
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 | €677,412 | €578,044 | -€99,369 | -14.7% |
| Fixed assets | 21/28 | €189,985 | €151,630 | -€38,354 | -20.2% |
| Intangible fixed assets | 21 | €25,000 | €5,000 | -€20,000 | -80.0% |
| Tangible fixed assets | 22/27 | €164,985 | €146,630 | -€18,354 | -11.1% |
| Land and buildings | 22 | €118,375 | €111,657 | -€6,719 | -5.7% |
| Plant, machinery and equipment | 23 | €18,659 | €24,563 | +€5,905 | +31.6% |
| Other tangible fixed assets | 26 | €27,951 | €10,411 | -€17,540 | -62.8% |
| Current assets | 29/58 | €487,427 | €426,413 | -€61,014 | -12.5% |
| Stocks and contracts in progress | 3 | €47,666 | €21,791 | -€25,875 | -54.3% |
| Stocks | 30/36 | €47,666 | €21,791 | -€25,875 | -54.3% |
| Amounts receivable within one year | 40/41 | €40,090 | €18,271 | -€21,818 | -54.4% |
| Trade receivables | 40 | €13,944 | €13,034 | -€910 | -6.5% |
| Other amounts receivable | 41 | €26,146 | €5,237 | -€20,909 | -80.0% |
| Cash at bank and in hand | 54/58 | €387,938 | €385,784 | -€2,154 | -0.6% |
| Deferred charges and accrued income | 490/1 | €11,734 | €568 | -€11,167 | -95.2% |
| Total equity and liabilities | 10/49 | €677,412 | €578,044 | -€99,369 | -14.7% |
| Equity | 10/15 | €385,983 | €430,958 | +€44,976 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €367,383 | €412,358 | +€44,976 | +12.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €367,383 | €412,358 | +€44,976 | +12.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €291,430 | €147,085 | -€144,344 | -49.5% |
| Amounts payable after more than one year | 17 | €72,856 | €63,294 | -€9,562 | -13.1% |
| Financial debts | 170/4 | €72,856 | €63,294 | -€9,562 | -13.1% |
| Amounts payable within one year | 42/48 | €218,574 | €83,791 | -€134,783 | -61.7% |
| Current portion of amounts payable after more than one year | 42 | €13,934 | €9,562 | -€4,372 | -31.4% |
| Trade debts | 44 | €35,265 | €40,048 | +€4,782 | +13.6% |
| Suppliers | 440/4 | €35,265 | €40,048 | +€4,782 | +13.6% |
| Taxes, remuneration and social security | 45 | €4,536 | €13,836 | +€9,300 | +205% |
| Taxes | 450/3 | €0 | €6,623 | +€6,623 | |
| Remuneration and social security | 454/9 | €4,536 | €7,212 | +€2,676 | +59.0% |
| Other amounts payable | 47/48 | €164,839 | €20,346 | -€144,493 | -87.7% |
| Non-recurring operating income | 76A | - | €1,808 | +€1,808 | |
| Remuneration, social security and pensions | 62 | €41,201 | €38,397 | -€2,804 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,841 | €52,276 | +€2,434 | +4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €6,964 | €7,108 | +€144 | +2.1% |
| Non-recurring operating charges | 66A | - | €277 | +€277 | |
| Gross operating margin | 9900 | €180,763 | €166,010 | -€14,753 | -8.2% |
| Operating profit (loss) | 9901 | €82,756 | €67,953 | -€14,803 | -17.9% |
| Financial income | 75/76B | €2,120 | €1,848 | -€272 | -12.8% |
| Recurring financial income | 75 | €2,120 | €1,848 | -€272 | -12.8% |
| Financial charges | 65/66B | €15,031 | €8,027 | -€7,005 | -46.6% |
| Recurring financial charges | 65 | €15,031 | €8,027 | -€7,005 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €69,845 | €61,774 | -€8,071 | -11.6% |
| Income taxes | 67/77 | €14,315 | €16,798 | +€2,483 | +17.3% |
| Profit (loss) for the period | 9904 | €55,530 | €44,976 | -€10,554 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,530 | €44,976 | -€10,554 | -19.0% |
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.