ROTEAM: what changed
Two fiscal 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
ROTEAM
NACE 43.410, Roofing work
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4.0m
2024 · €3.2m+€800,348
Equity
€5.3m
2024 · €5.3m+€11,567
Cash
€2.9m
2024 · €3.1m-€212,138
Balance sheet total
€10.6m
2024 · €10.2m+€424,736
Largest movements
Assets
- Current investments +€1.5m
up €1.5m, from €0 to €1.5m
- Receivables within one year -€1.5m
down €1.5m (-29.7%), from €5.0m to €3.5m
of which Other amounts receivable: -€1.7m
- Tangible fixed assets +€585,662
up €585,662 (+61.7%), from €948,777 to €1.5m
of which Plant, machinery and equipment: +€466,762
- Cash -€212,138
down €212,138 (-6.9%), from €3.1m to €2.9m
mainly Contributions, distributions and other (-€4.0m) and Current investments (-€1.5m)
Equity and liabilities
- Other debts +€500,000
up €500,000 (+14.3%), from €3.5m to €4.0m
- Current portion of long-term debt +€336,401
new in 2025: €336,401
- Short-term financial debts -€252,599
down €252,599 (-99.8%), from €253,138 to €540
- Trade debts -€142,723
down €142,723 (-16.7%), from €856,232 to €713,509
Income statement
- Goods and materials -€1.6m
down €1.6m (-11.6%), from €13.7m to €12.1m
of which Purchases: -€1.6m
- Turnover -€647,512
down €647,512 (-3.0%), from €21.3m to €20.7m
- Taxes +€288,208
up €288,208 (+26.6%), from €1.1m to €1.4m
of which Taxes: +€284,875
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
€3.2m
Turnover
-€647,512
Other operating income
+€22,608
Goods and materials
+€1.6m
Services and other goods
+€172,192
Staff costs
-€62,118
Depreciation
-€9,397
Other operating charges
-€10,222
Other operating items
+€12,999
Financial income
-€12,975
Financial charges
+€22,902
Taxes
-€288,208
Result 2025
€4.0m
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.
From operations
+€6.1m
Investment
-€2.4m
Financing
-€3.9m
Cash 2024
€3.1m
From operations (derived)
+€6.1m
Net result for the year
+€4.0m
Depreciation
+€336,094
Receivables after one year
+€15,000
Stocks and contracts
-€50,489
Receivables within one year
+€1.5m
Deferred charges and accrued income
-€11,922
Trade debts
-€142,723
Tax, wage and social debts
-€58,504
Advances received
+€30,594
Other debts
+€500,000
Investment (derived)
-€2.4m
Investment in fixed assets (net)
-€912,473
Current investments
-€1.5m
Financing
-€3.9m
Current portion of long-term debt
+€336,401
Short-term financial debts
-€252,599
Contributions, distributions and other
-€4.0m
Cash 2025
€2.9m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,150,850 | €10,575,587 | +€424,736 | +4.2% |
| Fixed assets | 21/28 | €1,681,970 | €2,258,348 | +€576,379 | +34.3% |
| Intangible fixed assets | 21 | €5,955 | €7,975 | +€2,020 | +33.9% |
| Tangible fixed assets | 22/27 | €948,777 | €1,534,439 | +€585,662 | +61.7% |
| Land and buildings | 22 | €1,772 | €3,993 | +€2,220 | +125.3% |
| Plant, machinery and equipment | 23 | €151,430 | €618,191 | +€466,762 | +308.2% |
| Furniture and vehicles | 24 | €466,559 | €589,642 | +€123,083 | +26.4% |
| Other tangible fixed assets | 26 | €329,016 | €322,612 | -€6,404 | -1.9% |
| Financial fixed assets | 28 | €727,237 | €715,934 | -€11,303 | -1.6% |
| Other financial fixed assets | 284/8 | €727,237 | €715,934 | -€11,303 | -1.6% |
| Amounts receivable and cash guarantees | 285/8 | €727,237 | €715,934 | -€11,303 | -1.6% |
| Current assets | 29/58 | €8,468,881 | €8,317,239 | -€151,642 | -1.8% |
| Amounts receivable after more than one year | 29 | €15,000 | €0 | -€15,000 | -100.0% |
| Other amounts receivable | 291 | €15,000 | €0 | -€15,000 | -100.0% |
| Stocks and contracts in progress | 3 | €312,223 | €362,712 | +€50,489 | +16.2% |
| Stocks | 30/36 | €312,223 | €362,712 | +€50,489 | +16.2% |
| Raw materials and consumables | 30/31 | €312,223 | €362,712 | +€50,489 | +16.2% |
| Amounts receivable within one year | 40/41 | €5,004,705 | €3,517,789 | -€1.5m | -29.7% |
| Trade receivables | 40 | €2,614,670 | €2,855,315 | +€240,645 | +9.2% |
| Other amounts receivable | 41 | €2,390,035 | €662,474 | -€1.7m | -72.3% |
| Current investments | 50/53 | €0 | €1,500,000 | +€1.5m | |
| Other investments | 51/53 | €0 | €1,500,000 | +€1.5m | |
| Cash at bank and in hand | 54/58 | €3,095,039 | €2,882,901 | -€212,138 | -6.9% |
| Deferred charges and accrued income | 490/1 | €41,914 | €53,836 | +€11,922 | +28.4% |
| Total equity and liabilities | 10/49 | €10,150,850 | €10,575,587 | +€424,736 | +4.2% |
| Equity | 10/15 | €5,251,586 | €5,263,153 | +€11,567 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,157,268 | €1,157,268 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,155,408 | €229,208 | -€926,200 | -80.2% |
| Distributable reserves | 133 | €0 | €926,200 | +€926,200 | |
| Profit (loss) carried forward | 14 | €4,075,718 | €4,087,285 | +€11,567 | +0.3% |
| Amounts payable | 17/49 | €4,899,265 | €5,312,434 | +€413,169 | +8.4% |
| Amounts payable within one year | 42/48 | €4,899,265 | €5,312,434 | +€413,169 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | - | €336,401 | +€336,401 | |
| Financial debts | 43 | €253,138 | €540 | -€252,599 | -99.8% |
| Credit institutions | 430/8 | €253,138 | €540 | -€252,599 | -99.8% |
| Trade debts | 44 | €856,232 | €713,509 | -€142,723 | -16.7% |
| Suppliers | 440/4 | €856,232 | €713,509 | -€142,723 | -16.7% |
| Advances received on contracts in progress | 46 | - | €30,594 | +€30,594 | |
| Taxes, remuneration and social security | 45 | €289,894 | €231,390 | -€58,504 | -20.2% |
| Taxes | 450/3 | €111,380 | €48,533 | -€62,847 | -56.4% |
| Remuneration and social security | 454/9 | €178,514 | €182,857 | +€4,343 | +2.4% |
| Other amounts payable | 47/48 | €3,500,000 | €4,000,000 | +€500,000 | +14.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €21,439,733 | €20,827,829 | -€611,904 | -2.9% |
| Turnover | 70 | €21,318,764 | €20,671,252 | -€647,512 | -3.0% |
| Other operating income | 74 | €98,506 | €121,114 | +€22,608 | +23.0% |
| Non-recurring operating income | 76A | €22,463 | €35,463 | +€12,999 | +57.9% |
| Operating charges | 60/66A | €17,271,808 | €15,581,275 | -€1.7m | -9.8% |
| Goods for resale, raw materials and consumables | 60 | €13,740,377 | €12,140,298 | -€1.6m | -11.6% |
| Purchases | 600/8 | €13,802,600 | €12,190,788 | -€1.6m | -11.7% |
| Change in stocks: decrease (increase) | 609 | -€62,223 | -€50,489 | +€11,733 | +18.9% |
| Services and other goods | 61 | €1,993,298 | €1,821,106 | -€172,192 | -8.6% |
| Remuneration, social security and pensions | 62 | €1,202,658 | €1,264,776 | +€62,118 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326,697 | €336,094 | +€9,397 | +2.9% |
| Other operating charges | 640/8 | €8,778 | €19,001 | +€10,222 | +116.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €4,167,925 | €5,246,554 | +€1.1m | +25.9% |
| Financial income | 75/76B | €198,878 | €185,903 | -€12,975 | -6.5% |
| Recurring financial income | 75 | €198,878 | €185,903 | -€12,975 | -6.5% |
| Income from current assets | 751 | €94,232 | €55,571 | -€38,660 | -41.0% |
| Other financial income | 752/9 | €104,646 | €130,332 | +€25,685 | +24.5% |
| Financial charges | 65/66B | €71,656 | €48,754 | -€22,902 | -32.0% |
| Recurring financial charges | 65 | €71,656 | €48,754 | -€22,902 | -32.0% |
| Debt charges | 650 | €23,832 | €34,425 | +€10,593 | +44.4% |
| Other financial charges | 652/9 | €47,824 | €14,329 | -€33,495 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €4,295,146 | €5,383,702 | +€1.1m | +25.3% |
| Income taxes | 67/77 | €1,083,927 | €1,372,135 | +€288,208 | +26.6% |
| Taxes | 670/3 | €1,087,260 | €1,372,135 | +€284,875 | +26.2% |
| Tax adjustments and reversals of tax provisions | 77 | €3,333 | €0 | -€3,333 | -100.0% |
| Profit (loss) for the period | 9904 | €3,211,220 | €4,011,567 | +€800,348 | +24.9% |
| Transfer from tax-exempt reserves | 789 | - | €926,200 | +€926,200 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €3,211,220 | €4,937,767 | +€1.7m | +53.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.