ROTA-TRUCKS: 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.
What changed
ROTA-TRUCKS
NACE 46.649, Wholesale of other machinery and equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€62,437
2024 · €146,106-€208,543
Equity
€2.7m
2024 · €2.8m-€62,437
Cash
€411,969
2024 · €357,582+€54,387
Balance sheet total
€7.5m
2024 · €6.1m+€1.4m
Largest movements
Assets
- Tangible fixed assets +€1.8m
up €1.8m (+48.3%), from €3.7m to €5.5m
of which Leasing and similar rights: +€904,750
- Current investments -€471,325
down €471,325 (-29.7%), from €1.6m to €1.1m
Equity and liabilities
- Debts after one year +€723,685
up €723,685 (+38.9%), from €1.9m to €2.6m
- Other debts +€281,230
up €281,230 (+126%), from €223,840 to €505,070
- Current portion of long-term debt +€206,761
up €206,761 (+25.6%), from €807,923 to €1.0m
- Trade debts +€178,202
up €178,202 (+48.7%), from €365,990 to €544,192
Income statement
- Depreciation +€100,877
up €100,877 (+10.4%), from €972,965 to €1.1m
- Taxes +€74,248
up €74,248 (+1,313%), from €5,653 to €79,901
- Financial charges +€30,431
up €30,431 (+35.7%), from €85,136 to €115,567
- Staff costs +€25,053
up €25,053 (+30.1%), from €83,225 to €108,278
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.
Result 2024
€146,106
Gross operating margin
+€6,772
Staff costs
-€25,053
Depreciation
-€100,877
Write-downs
+€6,240
Other operating charges
-€770
Financial income
+€4,450
Financial charges
-€30,431
Taxes
-€74,248
Deferred taxes and other
+€5,374
Result 2025
-€62,437
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.5m
Investment
-€2.4m
Financing
+€930,446
Cash 2024
€357,582
From operations (derived)
+€1.5m
Net result for the year
-€62,437
Depreciation
+€1.1m
Receivables within one year
+€28,232
Provisions
-€8,208
Trade debts
+€178,202
Smaller working-capital items
+€4,651
Advances received
+€38,556
Other debts
+€281,230
Investment (derived)
-€2.4m
Investment in fixed assets (net)
-€2.9m
Current investments
+€471,325
Financing
+€930,446
Debts after one year
+€723,685
Current portion of long-term debt
+€206,761
Cash 2025
€411,969
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,125,327 | €7,487,767 | +€1.4m | +22.2% |
| Fixed assets | 21/28 | €3,740,942 | €5,548,553 | +€1.8m | +48.3% |
| Tangible fixed assets | 22/27 | €3,740,645 | €5,548,391 | +€1.8m | +48.3% |
| Land and buildings | 22 | €921,654 | €1,796,407 | +€874,753 | +94.9% |
| Plant, machinery and equipment | 23 | €221,223 | €256,604 | +€35,381 | +16.0% |
| Furniture and vehicles | 24 | €21,413 | €14,276 | -€7,138 | -33.3% |
| Leasing and similar rights | 25 | €2,576,354 | €3,481,104 | +€904,750 | +35.1% |
| Financial fixed assets | 28 | €297 | €162 | -€135 | -45.4% |
| Current assets | 29/58 | €2,384,385 | €1,939,214 | -€445,171 | -18.7% |
| Amounts receivable within one year | 40/41 | €440,699 | €412,466 | -€28,232 | -6.4% |
| Trade receivables | 40 | €337,986 | €326,977 | -€11,008 | -3.3% |
| Other amounts receivable | 41 | €102,713 | €85,489 | -€17,224 | -16.8% |
| Current investments | 50/53 | €1,586,104 | €1,114,779 | -€471,325 | -29.7% |
| Cash at bank and in hand | 54/58 | €357,582 | €411,969 | +€54,387 | +15.2% |
| Total equity and liabilities | 10/49 | €6,125,327 | €7,487,767 | +€1.4m | +22.2% |
| Equity | 10/15 | €2,770,324 | €2,707,887 | -€62,437 | -2.3% |
| Contributions | 10/11 | €1,401,000 | €1,401,000 | = | 0.0% |
| Reserves | 13 | €1,369,324 | €1,306,887 | -€62,437 | -4.6% |
| Non-distributable reserves | 130/1 | €106,000 | €106,000 | = | 0.0% |
| Other | 1319 | €106,000 | €106,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €228,291 | €203,668 | -€24,623 | -10.8% |
| Distributable reserves | 133 | €1,035,033 | €997,219 | -€37,814 | -3.7% |
| Provisions and deferred taxes | 16 | €75,807 | €67,599 | -€8,208 | -10.8% |
| Deferred taxes | 168 | €75,807 | €67,599 | -€8,208 | -10.8% |
| Amounts payable | 17/49 | €3,279,196 | €4,712,281 | +€1.4m | +43.7% |
| Amounts payable after more than one year | 17 | €1,860,658 | €2,584,343 | +€723,685 | +38.9% |
| Financial debts | 170/4 | €1,860,658 | €2,584,343 | +€723,685 | +38.9% |
| Amounts payable within one year | 42/48 | €1,417,982 | €2,127,053 | +€709,072 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | €807,923 | €1,014,684 | +€206,761 | +25.6% |
| Trade debts | 44 | €365,990 | €544,192 | +€178,202 | +48.7% |
| Suppliers | 440/4 | €365,990 | €544,192 | +€178,202 | +48.7% |
| Advances received on contracts in progress | 46 | €414 | €38,970 | +€38,556 | +9,307% |
| Taxes, remuneration and social security | 45 | €19,814 | €24,137 | +€4,323 | +21.8% |
| Taxes | 450/3 | €3,048 | €12,868 | +€9,820 | +322% |
| Remuneration and social security | 454/9 | €16,767 | €11,269 | -€5,497 | -32.8% |
| Other amounts payable | 47/48 | €223,840 | €505,070 | +€281,230 | +126% |
| Accrued charges and deferred income | 492/3 | €557 | €885 | +€328 | +59.0% |
| Remuneration, social security and pensions | 62 | €83,225 | €108,278 | +€25,053 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972,965 | €1,073,841 | +€100,877 | +10.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,226 | -€16,466 | -€6,240 | -61.0% |
| Other operating charges | 640/8 | €43,555 | €44,325 | +€770 | +1.8% |
| Gross operating margin | 9900 | €1,314,815 | €1,321,586 | +€6,772 | +0.5% |
| Operating profit (loss) | 9901 | €225,296 | €111,608 | -€113,688 | -50.5% |
| Financial income | 75/76B | €8,766 | €13,215 | +€4,450 | +50.8% |
| Recurring financial income | 75 | €8,766 | €13,215 | +€4,450 | +50.8% |
| Financial charges | 65/66B | €85,136 | €115,567 | +€30,431 | +35.7% |
| Recurring financial charges | 65 | €85,136 | €115,567 | +€30,431 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €148,926 | €9,256 | -€139,670 | -93.8% |
| Transfer from deferred taxes | 780 | €2,833 | €8,208 | +€5,374 | +190% |
| Income taxes | 67/77 | €5,653 | €79,901 | +€74,248 | +1,313% |
| Profit (loss) for the period | 9904 | €146,106 | -€62,437 | -€208,543 | |
| Transfer from tax-exempt reserves | 789 | €8,500 | €24,623 | +€16,123 | +190% |
| Profit (loss) for the period to be appropriated | 9905 | €154,606 | -€37,814 | -€192,420 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.