ROTEC GARAGE: 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.
ROTEC GARAGE
Largest movements
- Cash +€231,977
up €231,977 (+317%), from €73,282 to €305,258
mainly Net result for the year (+€108,608) and Investment in fixed assets (net) (+€106,965)
- Tangible fixed assets -€129,567
down €129,567 (-42.0%), from €308,573 to €179,006
of which Land and buildings: -€259,476
- Stocks and contracts +€40,573
up €40,573 (+33.8%), from €120,042 to €160,615
- Receivables after one year -€39,810
down €39,810 (-10.1%), from €392,938 to €353,127
- Receivables within one year +€32,992
up €32,992 (+72.8%), from €45,342 to €78,334
of which Trade receivables: +€24,529
- Other debts +€57,870
up €57,870 (+2,271%), from €2,548 to €60,418
- Debts after one year -€52,393
down €52,393 (-23.3%), from €224,662 to €172,269
of which Other amounts payable: -€50,000
- Reserves +€48,608
up €48,608 (+14.9%), from €326,499 to €375,106
- Trade debts +€40,852
up €40,852 (+51.0%), from €80,045 to €120,896
- Tax, wage and social debts +€25,937
up €25,937 (+16.4%), from €158,071 to €184,008
of which Remuneration and social security: +€13,001
- Gross operating margin +€312,385
up €312,385 (+96.1%), from €324,997 to €637,382
- Staff costs +€154,202
up €154,202 (+65.9%), from €233,903 to €388,105
- Taxes +€41,519
up €41,519 (+308%), from €13,476 to €54,995
- Depreciation -€13,927
down €13,927 (-38.3%), from €36,379 to €22,452
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.
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 | €947,210 | €1,083,372 | +€136,162 | +14.4% |
| Fixed assets | 21/28 | €308,573 | €179,156 | -€129,417 | -41.9% |
| Tangible fixed assets | 22/27 | €308,573 | €179,006 | -€129,567 | -42.0% |
| Land and buildings | 22 | €259,476 | €0 | -€259,476 | -100% |
| Plant, machinery and equipment | 23 | €7,666 | €117,000 | +€109,334 | +1,426% |
| Furniture and vehicles | 24 | €41,431 | €19,805 | -€21,626 | -52.2% |
| Other tangible fixed assets | 26 | - | €42,202 | +€42,202 | |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €638,636 | €904,215 | +€265,579 | +41.6% |
| Amounts receivable after more than one year | 29 | €392,938 | €353,127 | -€39,810 | -10.1% |
| Other amounts receivable | 291 | €392,938 | €353,127 | -€39,810 | -10.1% |
| Stocks and contracts in progress | 3 | €120,042 | €160,615 | +€40,573 | +33.8% |
| Stocks | 30/36 | €120,042 | €160,615 | +€40,573 | +33.8% |
| Amounts receivable within one year | 40/41 | €45,342 | €78,334 | +€32,992 | +72.8% |
| Trade receivables | 40 | €44,691 | €69,219 | +€24,529 | +54.9% |
| Other amounts receivable | 41 | €651 | €9,114 | +€8,463 | +1,299% |
| Cash at bank and in hand | 54/58 | €73,282 | €305,258 | +€231,977 | +317% |
| Deferred charges and accrued income | 490/1 | €7,034 | €6,882 | -€152 | -2.2% |
| Total equity and liabilities | 10/49 | €947,210 | €1,083,372 | +€136,162 | +14.4% |
| Equity | 10/15 | €341,499 | €390,106 | +€48,608 | +14.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €326,499 | €375,106 | +€48,608 | +14.9% |
| Distributable reserves | 133 | €326,499 | €375,106 | +€48,608 | +14.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €605,711 | €693,265 | +€87,554 | +14.5% |
| Amounts payable after more than one year | 17 | €224,662 | €172,269 | -€52,393 | -23.3% |
| Financial debts | 170/4 | €174,662 | €172,269 | -€2,393 | -1.4% |
| Other amounts payable | 178/9 | €50,000 | €0 | -€50,000 | -100% |
| Amounts payable within one year | 42/48 | €381,049 | €519,623 | +€138,574 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €15,385 | €29,300 | +€13,915 | +90.4% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €80,045 | €120,896 | +€40,852 | +51.0% |
| Suppliers | 440/4 | €80,045 | €120,896 | +€40,852 | +51.0% |
| Taxes, remuneration and social security | 45 | €158,071 | €184,008 | +€25,937 | +16.4% |
| Taxes | 450/3 | €119,674 | €132,611 | +€12,937 | +10.8% |
| Remuneration and social security | 454/9 | €38,397 | €51,398 | +€13,001 | +33.9% |
| Other amounts payable | 47/48 | €2,548 | €60,418 | +€57,870 | +2,271% |
| Accrued charges and deferred income | 492/3 | €0 | €1,374 | +€1,374 | |
| Non-recurring operating income | 76A | €9,601 | €242,276 | +€232,675 | +2,423% |
| Remuneration, social security and pensions | 62 | €233,903 | €388,105 | +€154,202 | +65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,379 | €22,452 | -€13,927 | -38.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,491 | +€1,491 | |
| Other operating charges | 640/8 | €6,058 | €4,395 | -€1,663 | -27.5% |
| Non-recurring operating charges | 66A | €620 | €41,853 | +€41,233 | +6,651% |
| Gross operating margin | 9900 | €324,997 | €637,382 | +€312,385 | +96.1% |
| Operating profit (loss) | 9901 | €48,037 | €179,086 | +€131,049 | +273% |
| Financial income | 75/76B | €2,342 | €1,033 | -€1,310 | -55.9% |
| Recurring financial income | 75 | €2,342 | €1,033 | -€1,310 | -55.9% |
| Financial charges | 65/66B | €13,238 | €16,515 | +€3,277 | +24.8% |
| Recurring financial charges | 65 | €13,238 | €16,515 | +€3,277 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €37,141 | €163,603 | +€126,462 | +340% |
| Income taxes | 67/77 | €13,476 | €54,995 | +€41,519 | +308% |
| Profit (loss) for the period | 9904 | €23,665 | €108,608 | +€84,943 | +359% |
| Profit (loss) for the period to be appropriated | 9905 | €23,665 | €108,608 | +€84,943 | +359% |
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 15 October 2026 via checked.be.