ROTA: 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.
ROTA
Largest movements
- Receivables within one year -€27,745
down €27,745 (-11.4%), from €243,174 to €215,429
of which Trade receivables: -€27,745
- Stocks and contracts +€24,157
up €24,157 (+149.7%), from €16,137 to €40,294
- Cash +€8,822
up €8,822 (+29.7%), from €29,682 to €38,503
mainly Receivables within one year (+€27,745) and Advances received (+€22,462)
- Tangible fixed assets -€5,252
down €5,252 (-10.9%), from €48,114 to €42,862
of which Furniture and vehicles: -€5,287
- Trade debts -€35,221
down €35,221 (-54.8%), from €64,237 to €29,016
- Advances received +€22,462
up €22,462 (+26.8%), from €83,732 to €106,194
- Reserves +€8,000
up €8,000 (+11.6%), from €69,146 to €77,146
- Tax, wage and social debts +€6,504
up €6,504 (+21.5%), from €30,230 to €36,734
of which Taxes: +€5,262
- Gross operating margin -€7,679
down €7,679 (-3.6%), from €216,189 to €208,510
- Staff costs +€7,330
up €7,330 (+4.5%), from €163,875 to €171,205
- Other operating charges -€4,958
down €4,958 (-60.0%), from €8,257 to €3,299
- Taxes -€2,443
down €2,443 (-21.4%), from €11,404 to €8,960
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.
Cash bridge derived
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 | €341,219 | €344,353 | +€3,135 | +0.9% |
| Fixed assets | 21/28 | €48,114 | €42,862 | -€5,252 | -10.9% |
| Tangible fixed assets | 22/27 | €48,114 | €42,862 | -€5,252 | -10.9% |
| Plant, machinery and equipment | 23 | €25,410 | €26,441 | +€1,031 | +4.1% |
| Furniture and vehicles | 24 | €20,391 | €15,104 | -€5,287 | -25.9% |
| Other tangible fixed assets | 26 | €2,313 | €1,317 | -€996 | -43.1% |
| Current assets | 29/58 | €293,104 | €301,491 | +€8,387 | +2.9% |
| Stocks and contracts in progress | 3 | €16,137 | €40,294 | +€24,157 | +149.7% |
| Stocks | 30/36 | €16,137 | €40,294 | +€24,157 | +149.7% |
| Amounts receivable within one year | 40/41 | €243,174 | €215,429 | -€27,745 | -11.4% |
| Trade receivables | 40 | €238,856 | €211,110 | -€27,745 | -11.6% |
| Other amounts receivable | 41 | €4,318 | €4,318 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,682 | €38,503 | +€8,822 | +29.7% |
| Deferred charges and accrued income | 490/1 | €4,111 | €7,265 | +€3,154 | +76.7% |
| Total equity and liabilities | 10/49 | €341,219 | €344,353 | +€3,135 | +0.9% |
| Equity | 10/15 | €163,019 | €171,366 | +€8,347 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,146 | €77,146 | +€8,000 | +11.6% |
| Distributable reserves | 133 | €69,146 | €77,146 | +€8,000 | +11.6% |
| Profit (loss) carried forward | 14 | €75,273 | €75,620 | +€347 | +0.5% |
| Amounts payable | 17/49 | €178,199 | €172,987 | -€5,212 | -2.9% |
| Amounts payable within one year | 42/48 | €178,199 | €172,987 | -€5,212 | -2.9% |
| Trade debts | 44 | €64,237 | €29,016 | -€35,221 | -54.8% |
| Suppliers | 440/4 | €64,237 | €29,016 | -€35,221 | -54.8% |
| Advances received on contracts in progress | 46 | €83,732 | €106,194 | +€22,462 | +26.8% |
| Taxes, remuneration and social security | 45 | €30,230 | €36,734 | +€6,504 | +21.5% |
| Taxes | 450/3 | €20,835 | €26,097 | +€5,262 | +25.3% |
| Remuneration and social security | 454/9 | €9,395 | €10,637 | +€1,242 | +13.2% |
| Other amounts payable | 47/48 | - | €1,043 | +€1,043 | |
| Remuneration, social security and pensions | 62 | €163,875 | €171,205 | +€7,330 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,978 | €16,130 | +€152 | +1.0% |
| Other operating charges | 640/8 | €8,257 | €3,299 | -€4,958 | -60.0% |
| Gross operating margin | 9900 | €216,189 | €208,510 | -€7,679 | -3.6% |
| Operating profit (loss) | 9901 | €28,079 | €17,876 | -€10,203 | -36.3% |
| Financial income | 75/76B | €234 | - | -€234 | |
| Recurring financial income | 75 | €234 | - | -€234 | |
| Financial charges | 65/66B | €186 | €569 | +€383 | +205.5% |
| Recurring financial charges | 65 | €186 | €569 | +€383 | +205.5% |
| Profit (loss) for the period before taxes | 9903 | €28,127 | €17,307 | -€10,820 | -38.5% |
| Income taxes | 67/77 | €11,404 | €8,960 | -€2,443 | -21.4% |
| Profit (loss) for the period | 9904 | €16,723 | €8,347 | -€8,376 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,723 | €8,347 | -€8,376 | -50.1% |
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 12 October 2026 via checked.be.