AB ROTHS: 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.
AB ROTHS
Largest movements
- Tangible fixed assets -€6,999
down €6,999 (-12.8%), from €54,629 to €47,630
of which Land and buildings: -€6,877
- Receivables within one year +€5,115
new in 2025: €5,115
- Cash +€723
up €723 (+64.0%), from €1,129 to €1,852
mainly Net result for the year (+€11,414) and Depreciation (+€6,999)
- Debts after one year -€19,732
down €19,732 (-36.3%), from €54,383 to €34,651
- Profit (loss) carried forward +€11,414
up €11,414 (+8.9%), from -€127,950 to -€116,537
- Other debts +€5,133
up €5,133 (+5.0%), from €101,655 to €106,788
- Advances received +€1,029
up €1,029 (+98.4%), from €1,046 to €2,075
- Current portion of long-term debt +€911
up €911 (+4.8%), from €18,821 to €19,732
- Gross operating margin +€4,872
up €4,872 (+26.3%), from €18,554 to €23,426
- Depreciation -€1,276
down €1,276 (-15.4%), from €8,275 to €6,999
- Financial charges -€876
down €876 (-21.1%), from €4,154 to €3,278
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 | €56,146 | €54,994 | -€1,152 | -2.1% |
| Fixed assets | 21/28 | €54,629 | €47,630 | -€6,999 | -12.8% |
| Tangible fixed assets | 22/27 | €54,629 | €47,630 | -€6,999 | -12.8% |
| Land and buildings | 22 | €54,506 | €47,630 | -€6,877 | -12.6% |
| Other tangible fixed assets | 26 | €122 | €0 | -€122 | -100% |
| Current assets | 29/58 | €1,517 | €7,364 | +€5,847 | +385% |
| Amounts receivable within one year | 40/41 | - | €5,115 | +€5,115 | |
| Trade receivables | 40 | - | €5,115 | +€5,115 | |
| Cash at bank and in hand | 54/58 | €1,129 | €1,852 | +€723 | +64.0% |
| Deferred charges and accrued income | 490/1 | €388 | €398 | +€10 | +2.5% |
| Total equity and liabilities | 10/49 | €56,146 | €54,994 | -€1,152 | -2.1% |
| Equity | 10/15 | -€121,750 | -€110,337 | +€11,414 | +9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,950 | -€116,537 | +€11,414 | +8.9% |
| Amounts payable | 17/49 | €177,896 | €165,330 | -€12,566 | -7.1% |
| Amounts payable after more than one year | 17 | €54,383 | €34,651 | -€19,732 | -36.3% |
| Financial debts | 170/4 | €54,383 | €34,651 | -€19,732 | -36.3% |
| Amounts payable within one year | 42/48 | €123,513 | €130,679 | +€7,167 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €18,821 | €19,732 | +€911 | +4.8% |
| Trade debts | 44 | €1,816 | €1,575 | -€241 | -13.3% |
| Suppliers | 440/4 | €1,816 | €1,575 | -€241 | -13.3% |
| Advances received on contracts in progress | 46 | €1,046 | €2,075 | +€1,029 | +98.4% |
| Taxes, remuneration and social security | 45 | €174 | €509 | +€335 | +192% |
| Taxes | 450/3 | €174 | €509 | +€335 | +192% |
| Other amounts payable | 47/48 | €101,655 | €106,788 | +€5,133 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,275 | €6,999 | -€1,276 | -15.4% |
| Other operating charges | 640/8 | €1,723 | €1,736 | +€12 | +0.7% |
| Gross operating margin | 9900 | €18,554 | €23,426 | +€4,872 | +26.3% |
| Operating profit (loss) | 9901 | €8,557 | €14,692 | +€6,135 | +71.7% |
| Financial charges | 65/66B | €4,154 | €3,278 | -€876 | -21.1% |
| Recurring financial charges | 65 | €4,154 | €3,278 | -€876 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €4,403 | €11,414 | +€7,011 | +159% |
| Profit (loss) for the period | 9904 | €4,403 | €11,414 | +€7,011 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €4,403 | €11,414 | +€7,011 | +159% |
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 16 October 2026 via checked.be.