ROTACOL: 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.
ROTACOL
Largest movements
- Current investments -€766,646
down €766,646 (-88.4%), from €867,291 to €100,646
- Cash +€93,586
up €93,586 (+33.0%), from €283,180 to €376,766
mainly Current investments (+€766,646) and Net result for the year (+€227,643)
- Stocks and contracts -€69,094
down €69,094 (-12.8%), from €539,600 to €470,506
- Receivables within one year -€56,283
down €56,283 (-16.5%), from €340,949 to €284,666
of which Other amounts receivable: -€43,000
- Reserves -€772,357
down €772,357 (-55.4%), from €1.4m to €621,963
of which Distributable reserves: -€772,357
- Other debts -€50,000
down €50,000 (-20.0%), from €250,000 to €200,000
- Staff costs +€29,613
up €29,613 (+9.6%), from €309,190 to €338,803
- Gross operating margin +€21,014
up €21,014 (+3.4%), from €613,570 to €634,585
- Financial charges +€14,576
up €14,576 (+54.3%), from -€26,841 to -€12,265
- Depreciation -€11,033
down €11,033 (-63.1%), from €17,485 to €6,452
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 | €2,065,538 | €1,265,071 | -€800,468 | -38.8% |
| Fixed assets | 21/28 | €31,141 | €29,213 | -€1,929 | -6.2% |
| Tangible fixed assets | 22/27 | €30,641 | €28,713 | -€1,929 | -6.3% |
| Land and buildings | 22 | €23,652 | €22,957 | -€695 | -2.9% |
| Plant, machinery and equipment | 23 | €1,392 | €5,402 | +€4,010 | +288.0% |
| Furniture and vehicles | 24 | €5,597 | €353 | -€5,243 | -93.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €2,034,397 | €1,235,858 | -€798,539 | -39.3% |
| Stocks and contracts in progress | 3 | €539,600 | €470,506 | -€69,094 | -12.8% |
| Stocks | 30/36 | €539,600 | €470,506 | -€69,094 | -12.8% |
| Amounts receivable within one year | 40/41 | €340,949 | €284,666 | -€56,283 | -16.5% |
| Trade receivables | 40 | €287,949 | €274,666 | -€13,283 | -4.6% |
| Other amounts receivable | 41 | €53,000 | €10,000 | -€43,000 | -81.1% |
| Current investments | 50/53 | €867,291 | €100,646 | -€766,646 | -88.4% |
| Cash at bank and in hand | 54/58 | €283,180 | €376,766 | +€93,586 | +33.0% |
| Deferred charges and accrued income | 490/1 | €3,376 | €3,275 | -€101 | -3.0% |
| Total equity and liabilities | 10/49 | €2,065,538 | €1,265,071 | -€800,468 | -38.8% |
| Equity | 10/15 | €1,649,320 | €876,963 | -€772,357 | -46.8% |
| Contributions | 10/11 | €255,000 | €255,000 | = | 0.0% |
| Capital | 10 | €255,000 | €255,000 | = | 0.0% |
| Issued capital | 100 | €255,000 | €255,000 | = | 0.0% |
| Reserves | 13 | €1,394,320 | €621,963 | -€772,357 | -55.4% |
| Non-distributable reserves | 130/1 | €25,500 | €25,500 | = | 0.0% |
| Legal reserve | 130 | €25,500 | €25,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €1,338,820 | €566,463 | -€772,357 | -57.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €416,218 | €388,107 | -€28,110 | -6.8% |
| Amounts payable within one year | 42/48 | €416,218 | €388,107 | -€28,110 | -6.8% |
| Trade debts | 44 | €71,032 | €89,782 | +€18,750 | +26.4% |
| Suppliers | 440/4 | €71,032 | €89,782 | +€18,750 | +26.4% |
| Taxes, remuneration and social security | 45 | €95,185 | €98,325 | +€3,140 | +3.3% |
| Taxes | 450/3 | €62,537 | €60,336 | -€2,201 | -3.5% |
| Remuneration and social security | 454/9 | €32,648 | €37,989 | +€5,341 | +16.4% |
| Other amounts payable | 47/48 | €250,000 | €200,000 | -€50,000 | -20.0% |
| Remuneration, social security and pensions | 62 | €309,190 | €338,803 | +€29,613 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,485 | €6,452 | -€11,033 | -63.1% |
| Other operating charges | 640/8 | €8,520 | €8,707 | +€186 | +2.2% |
| Gross operating margin | 9900 | €613,570 | €634,585 | +€21,014 | +3.4% |
| Operating profit (loss) | 9901 | €278,376 | €280,623 | +€2,248 | +0.8% |
| Financial income | 75/76B | €8,216 | €9,741 | +€1,525 | +18.6% |
| Recurring financial income | 75 | €8,216 | €9,741 | +€1,525 | +18.6% |
| Financial charges | 65/66B | -€26,841 | -€12,265 | +€14,576 | +54.3% |
| Recurring financial charges | 65 | -€26,841 | -€12,265 | +€14,576 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €313,433 | €302,630 | -€10,803 | -3.4% |
| Income taxes | 67/77 | €70,535 | €74,987 | +€4,452 | +6.3% |
| Profit (loss) for the period | 9904 | €242,897 | €227,643 | -€15,255 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €242,897 | €227,643 | -€15,255 | -6.3% |
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 10 October 2026 via checked.be.