ROTA WERKEN: 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 WERKEN
Largest movements
- Receivables within one year +€10,102
up €10,102 (+11.0%), from €91,545 to €101,647
of which Other amounts receivable: +€20,069
- Reserves +€10,312
up €10,312 (+32.1%), from €32,148 to €42,460
of which Distributable reserves: +€10,312
- Tax, wage and social debts +€6,939
up €6,939 (+107%), from €6,485 to €13,424
- Accrued charges and deferred income -€5,700
no longer reported in 2025 (was €5,700)
- Trade debts -€1,301
down €1,301 (-46.2%), from €2,815 to €1,514
- Gross operating margin -€7,044
down €7,044 (-31.2%), from €22,585 to €15,541
- Taxes -€2,291
down €2,291 (-35.3%), from €6,485 to €4,194
- Financial charges +€327
up €327 (+139%), from €236 to €563
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 | €94,027 | €104,277 | +€10,250 | +10.9% |
| Current assets | 29/58 | €94,027 | €104,277 | +€10,250 | +10.9% |
| Amounts receivable within one year | 40/41 | €91,545 | €101,647 | +€10,102 | +11.0% |
| Trade receivables | 40 | €23,137 | €13,170 | -€9,967 | -43.1% |
| Other amounts receivable | 41 | €68,408 | €88,477 | +€20,069 | +29.3% |
| Cash at bank and in hand | 54/58 | €2,482 | €2,630 | +€148 | +6.0% |
| Total equity and liabilities | 10/49 | €94,027 | €104,277 | +€10,250 | +10.9% |
| Equity | 10/15 | €79,027 | €89,339 | +€10,312 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,148 | €42,460 | +€10,312 | +32.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,288 | €40,600 | +€10,312 | +34.0% |
| Profit (loss) carried forward | 14 | €28,279 | €28,279 | = | 0.0% |
| Amounts payable | 17/49 | €15,000 | €14,938 | -€62 | -0.4% |
| Amounts payable within one year | 42/48 | €9,300 | €14,938 | +€5,638 | +60.6% |
| Trade debts | 44 | €2,815 | €1,514 | -€1,301 | -46.2% |
| Suppliers | 440/4 | €2,815 | €1,514 | -€1,301 | -46.2% |
| Taxes, remuneration and social security | 45 | €6,485 | €13,424 | +€6,939 | +107% |
| Taxes | 450/3 | €6,485 | €13,424 | +€6,939 | +107% |
| Accrued charges and deferred income | 492/3 | €5,700 | - | -€5,700 | |
| Other operating charges | 640/8 | €616 | €472 | -€144 | -23.4% |
| Gross operating margin | 9900 | €22,585 | €15,541 | -€7,044 | -31.2% |
| Operating profit (loss) | 9901 | €21,969 | €15,069 | -€6,900 | -31.4% |
| Financial charges | 65/66B | €236 | €563 | +€327 | +139% |
| Recurring financial charges | 65 | €236 | €563 | +€327 | +139% |
| Profit (loss) for the period before taxes | 9903 | €21,733 | €14,506 | -€7,227 | -33.3% |
| Income taxes | 67/77 | €6,485 | €4,194 | -€2,291 | -35.3% |
| Profit (loss) for the period | 9904 | €15,248 | €10,312 | -€4,936 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,248 | €10,312 | -€4,936 | -32.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.