ROTAVER: 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.
ROTAVER
Largest movements
- Cash -€43,220
down €43,220 (-36.0%), from €119,896 to €76,676
mainly Debts after one year (-€29,097) and Net result for the year (-€21,673)
- Tangible fixed assets -€16,280
down €16,280 (-3.1%), from €524,052 to €507,772
of which Land and buildings: -€15,852
- Debts after one year -€29,097
down €29,097 (-13.5%), from €214,929 to €185,832
- Profit (loss) carried forward -€21,673
down €21,673, from €15,512 to -€6,161
- Tax, wage and social debts -€10,761
down €10,761 (-93.1%), from €11,553 to €792
- Gross operating margin -€62,491
down €62,491 (-96.2%), from €64,952 to €2,461
- Taxes -€11,760
down €11,760 (-98.6%), from €11,925 to €165
- Other operating charges -€2,673
down €2,673 (-46.7%), from €5,719 to €3,046
- Depreciation -€1,594
down €1,594 (-8.9%), from €17,873 to €16,280
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 | €655,587 | €589,842 | -€65,745 | -10.0% |
| Fixed assets | 21/28 | €524,052 | €507,772 | -€16,280 | -3.1% |
| Tangible fixed assets | 22/27 | €524,052 | €507,772 | -€16,280 | -3.1% |
| Land and buildings | 22 | €522,342 | €506,490 | -€15,852 | -3.0% |
| Furniture and vehicles | 24 | €258 | €0 | -€258 | -100% |
| Other tangible fixed assets | 26 | €1,452 | €1,282 | -€170 | -11.7% |
| Current assets | 29/58 | €131,535 | €82,070 | -€49,465 | -37.6% |
| Amounts receivable within one year | 40/41 | €9,237 | €2,835 | -€6,402 | -69.3% |
| Other amounts receivable | 41 | €9,237 | €2,835 | -€6,402 | -69.3% |
| Cash at bank and in hand | 54/58 | €119,896 | €76,676 | -€43,220 | -36.0% |
| Deferred charges and accrued income | 490/1 | €2,402 | €2,559 | +€157 | +6.5% |
| Total equity and liabilities | 10/49 | €655,587 | €589,842 | -€65,745 | -10.0% |
| Equity | 10/15 | €162,612 | €140,939 | -€21,673 | -13.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €67,100 | €67,100 | = | 0.0% |
| Distributable reserves | 133 | €67,100 | €67,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,512 | -€6,161 | -€21,673 | |
| Amounts payable | 17/49 | €492,975 | €448,903 | -€44,072 | -8.9% |
| Amounts payable after more than one year | 17 | €214,929 | €185,832 | -€29,097 | -13.5% |
| Financial debts | 170/4 | €214,929 | €185,832 | -€29,097 | -13.5% |
| Amounts payable within one year | 42/48 | €278,046 | €262,608 | -€15,437 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €28,585 | €29,097 | +€511 | +1.8% |
| Financial debts | 43 | €15 | €72 | +€57 | +378% |
| Credit institutions | 430/8 | €15 | €0 | -€15 | -100% |
| Other loans | 439 | - | €72 | +€72 | |
| Trade debts | 44 | €2,083 | €1,940 | -€143 | -6.9% |
| Suppliers | 440/4 | €2,083 | €1,940 | -€143 | -6.9% |
| Taxes, remuneration and social security | 45 | €11,553 | €792 | -€10,761 | -93.1% |
| Taxes | 450/3 | €11,553 | €792 | -€10,761 | -93.1% |
| Other amounts payable | 47/48 | €235,810 | €230,708 | -€5,101 | -2.2% |
| Accrued charges and deferred income | 492/3 | - | €462 | +€462 | |
| Non-recurring operating income | 76A | €32,500 | €0 | -€32,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,873 | €16,280 | -€1,594 | -8.9% |
| Other operating charges | 640/8 | €5,719 | €3,046 | -€2,673 | -46.7% |
| Gross operating margin | 9900 | €64,952 | €2,461 | -€62,491 | -96.2% |
| Operating profit (loss) | 9901 | €41,360 | -€16,865 | -€58,224 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,277 | €4,643 | -€633 | -12.0% |
| Recurring financial charges | 65 | €5,277 | €4,643 | -€633 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €36,083 | -€21,508 | -€57,591 | |
| Income taxes | 67/77 | €11,925 | €165 | -€11,760 | -98.6% |
| Profit (loss) for the period | 9904 | €24,158 | -€21,673 | -€45,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,158 | -€21,673 | -€45,831 |
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 24 October 2026 via checked.be.