ROSTEKOP: what changed
What changed
ROSTEKOP
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€9,245
2024 · €114,974-€105,729
Equity
€235,861
2024 · €226,616+€9,245
Cash
€9,549
2024 · €40,277-€30,729
Balance sheet total
€1.0m
2024 · €1.3m-€248,436
Largest movements
Assets
- Financial fixed assets -€163,333
down €163,333 (-21.4%), from €763,333 to €600,000
- Receivables within one year -€42,604
down €42,604 (-48.3%), from €88,201 to €45,597
of which Trade receivables: -€68,879
- Cash -€30,729
down €30,729 (-76.3%), from €40,277 to €9,549
mainly Current portion of long-term debt (-€84,486) and Accrued charges and deferred income (-€60,097)
Equity and liabilities
- Current portion of long-term debt -€84,486
down €84,486 (-67.0%), from €126,138 to €41,653
- Accrued charges and deferred income -€60,097
no longer reported in 2025 (was €60,097)
- Debts after one year -€56,696
down €56,696 (-7.5%), from €751,983 to €695,287
- Tax, wage and social debts -€42,713
down €42,713 (-90.4%), from €47,258 to €4,545
- Short-term financial debts -€20,965
down €20,965 (-73.4%), from €28,572 to €7,607
Income statement
- Gross operating margin -€106,081
down €106,081 (-56.6%), from €187,484 to €81,404
- Financial charges +€35,941
up €35,941 (+208%), from €17,297 to €53,238
- Taxes -€30,338
down €30,338 (-89.1%), from €34,063 to €3,725
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€114,974
Gross operating margin
-€106,081
Depreciation
-€34
Other operating charges
+€1,249
Other operating items
+€4,770
Financial income
-€30
Financial charges
-€35,941
Taxes
+€30,338
Result 2025
€9,245
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€31,915
Investment
+€163,333
Financing
-€162,146
Cash 2024
€40,277
From operations (derived)
-€31,915
Net result for the year
+€9,245
Depreciation
+€12,140
Receivables within one year
+€42,604
Deferred charges and accrued income
-€370
Trade debts
+€5,746
Tax, wage and social debts
-€42,713
Other debts
+€1,529
Accrued charges and deferred income
-€60,097
Investment (derived)
+€163,333
Investment in fixed assets (net)
+€163,333
Financing
-€162,146
Debts after one year
-€56,696
Current portion of long-term debt
-€84,486
Short-term financial debts
-€20,965
Cash 2025
€9,549
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,275,851 | €1,027,415 | -€248,436 | -19.5% |
| Fixed assets | 21/28 | €1,147,023 | €971,550 | -€175,473 | -15.3% |
| Tangible fixed assets | 22/27 | €383,690 | €371,550 | -€12,140 | -3.2% |
| Plant, machinery and equipment | 23 | €389 | €24 | -€365 | -93.8% |
| Furniture and vehicles | 24 | €1,951 | €676 | -€1,275 | -65.4% |
| Other tangible fixed assets | 26 | €381,350 | €370,850 | -€10,500 | -2.8% |
| Financial fixed assets | 28 | €763,333 | €600,000 | -€163,333 | -21.4% |
| Current assets | 29/58 | €128,828 | €55,865 | -€72,963 | -56.6% |
| Amounts receivable within one year | 40/41 | €88,201 | €45,597 | -€42,604 | -48.3% |
| Trade receivables | 40 | €83,264 | €14,386 | -€68,879 | -82.7% |
| Other amounts receivable | 41 | €4,937 | €31,211 | +€26,275 | +532% |
| Cash at bank and in hand | 54/58 | €40,277 | €9,549 | -€30,729 | -76.3% |
| Deferred charges and accrued income | 490/1 | €349 | €719 | +€370 | +106% |
| Total equity and liabilities | 10/49 | €1,275,851 | €1,027,415 | -€248,436 | -19.5% |
| Equity | 10/15 | €226,616 | €235,861 | +€9,245 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €208,016 | €217,261 | +€9,245 | +4.4% |
| Distributable reserves | 133 | €208,016 | €217,261 | +€9,245 | +4.4% |
| Amounts payable | 17/49 | €1,049,235 | €791,554 | -€257,682 | -24.6% |
| Amounts payable after more than one year | 17 | €751,983 | €695,287 | -€56,696 | -7.5% |
| Financial debts | 170/4 | €751,983 | €695,287 | -€56,696 | -7.5% |
| Amounts payable within one year | 42/48 | €237,155 | €96,267 | -€140,888 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €126,138 | €41,653 | -€84,486 | -67.0% |
| Financial debts | 43 | €28,572 | €7,607 | -€20,965 | -73.4% |
| Credit institutions | 430/8 | €28,572 | €7,607 | -€20,965 | -73.4% |
| Trade debts | 44 | €2,830 | €8,577 | +€5,746 | +203% |
| Suppliers | 440/4 | €2,830 | €8,577 | +€5,746 | +203% |
| Taxes, remuneration and social security | 45 | €47,258 | €4,545 | -€42,713 | -90.4% |
| Taxes | 450/3 | €47,258 | €4,545 | -€42,713 | -90.4% |
| Other amounts payable | 47/48 | €32,356 | €33,885 | +€1,529 | +4.7% |
| Accrued charges and deferred income | 492/3 | €60,097 | - | -€60,097 | |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,106 | €12,140 | +€34 | +0.3% |
| Other operating charges | 640/8 | €4,304 | €3,055 | -€1,249 | -29.0% |
| Non-recurring operating charges | 66A | €4,770 | - | -€4,770 | |
| Gross operating margin | 9900 | €187,484 | €81,404 | -€106,081 | -56.6% |
| Operating profit (loss) | 9901 | €166,305 | €66,209 | -€100,096 | -60.2% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €17,297 | €53,238 | +€35,941 | +208% |
| Recurring financial charges | 65 | €17,297 | €53,238 | +€35,941 | +208% |
| Profit (loss) for the period before taxes | 9903 | €149,037 | €12,971 | -€136,066 | -91.3% |
| Income taxes | 67/77 | €34,063 | €3,725 | -€30,338 | -89.1% |
| Profit (loss) for the period | 9904 | €114,974 | €9,245 | -€105,729 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €114,974 | €9,245 | -€105,729 | -92.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.