LA ROTONDE: 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.
LA ROTONDE
Largest movements
- Current investments +€22,583
up €22,583 (+5.2%), from €435,984 to €458,567
- Tangible fixed assets -€12,966
down €12,966 (-21.2%), from €61,262 to €48,296
of which Other tangible fixed assets: -€9,467
- Other debts +€5,541
new in 2025: €5,541
- Gross operating margin +€5,917
up €5,917 (+80.5%), from -€7,346 to -€1,429
- Taxes +€1,717
up €1,717 (+181%), from €947 to €2,664
- Depreciation -€1,088
down €1,088 (-7.6%), from €14,353 to €13,266
- Financial income +€958
up €958 (+4.8%), from €20,000 to €20,958
- Financial charges -€104
down €104 (-25.5%), from €409 to €305
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 | €514,618 | €522,846 | +€8,228 | +1.6% |
| Fixed assets | 21/28 | €61,262 | €48,296 | -€12,966 | -21.2% |
| Tangible fixed assets | 22/27 | €61,262 | €48,296 | -€12,966 | -21.2% |
| Plant, machinery and equipment | 23 | €657 | €148 | -€509 | -77.5% |
| Furniture and vehicles | 24 | €3,805 | €816 | -€2,990 | -78.6% |
| Other tangible fixed assets | 26 | €56,800 | €47,333 | -€9,467 | -16.7% |
| Current assets | 29/58 | €453,356 | €474,550 | +€21,194 | +4.7% |
| Amounts receivable within one year | 40/41 | €13,466 | €8,956 | -€4,510 | -33.5% |
| Other amounts receivable | 41 | €13,466 | €8,956 | -€4,510 | -33.5% |
| Current investments | 50/53 | €435,984 | €458,567 | +€22,583 | +5.2% |
| Cash at bank and in hand | 54/58 | €3,906 | €7,027 | +€3,120 | +79.9% |
| Total equity and liabilities | 10/49 | €514,618 | €522,846 | +€8,228 | +1.6% |
| Equity | 10/15 | €514,618 | €517,305 | +€2,686 | +0.5% |
| Contributions | 10/11 | €174,722 | €174,722 | = | 0.0% |
| Reserves | 13 | €327,858 | €327,858 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,472 | €17,472 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,472 | €17,472 | = | 0.0% |
| Distributable reserves | 133 | €310,386 | €310,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,039 | €14,725 | +€2,686 | +22.3% |
| Amounts payable | 17/49 | - | €5,541 | +€5,541 | |
| Amounts payable within one year | 42/48 | - | €5,541 | +€5,541 | |
| Other amounts payable | 47/48 | - | €5,541 | +€5,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,353 | €13,266 | -€1,088 | -7.6% |
| Other operating charges | 640/8 | €609 | €608 | -€1 | -0.1% |
| Gross operating margin | 9900 | -€7,346 | -€1,429 | +€5,917 | +80.5% |
| Operating profit (loss) | 9901 | -€22,308 | -€15,303 | +€7,006 | +31.4% |
| Financial income | 75/76B | €20,000 | €20,958 | +€958 | +4.8% |
| Recurring financial income | 75 | €20,000 | €20,958 | +€958 | +4.8% |
| Financial charges | 65/66B | €409 | €305 | -€104 | -25.5% |
| Recurring financial charges | 65 | €409 | €305 | -€104 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,718 | €5,350 | +€8,068 | |
| Income taxes | 67/77 | €947 | €2,664 | +€1,717 | +181% |
| Profit (loss) for the period | 9904 | -€3,665 | €2,686 | +€6,351 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,665 | €2,686 | +€6,351 |
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 14 October 2026 via checked.be.