ROTECH SERVICE CONTRACTER: 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.
ROTECH SERVICE CONTRACTER
Largest movements
- Receivables within one year +€82,647
up €82,647 (+114%), from €72,648 to €155,294
of which Other amounts receivable: +€75,249
- Receivables after one year -€30,000
no longer reported in 2024 (was €30,000)
- Tangible fixed assets -€15,525
down €15,525 (-20.6%), from €75,496 to €59,971
of which Furniture and vehicles: -€25,821
- Cash -€8,499
down €8,499 (-95.4%), from €8,912 to €413
mainly Receivables within one year (-€82,647) and Net result for the year (-€46,502)
- Financial fixed assets -€3,750
no longer reported in 2024 (was €3,750)
- Trade debts +€51,761
up €51,761 (+159%), from €32,487 to €84,248
- Reserves -€46,502
down €46,502 (-95.3%), from €48,784 to €2,282
- Debts after one year +€29,001
up €29,001 (+319%), from €9,081 to €38,081
- Tax, wage and social debts -€14,575
down €14,575 (-37.1%), from €39,291 to €24,716
of which Taxes: -€14,303
- Current portion of long-term debt +€11,948
up €11,948 (+603%), from €1,982 to €13,930
- Gross operating margin -€94,616
down €94,616, from €83,876 to -€10,740
- Taxes -€12,701
no longer reported in 2024 (was €12,701)
- Depreciation -€10,844
down €10,844 (-47.7%), from €22,726 to €11,883
- Staff costs -€3,294
down €3,294 (-30.0%), from €10,981 to €7,687
- Financial charges +€2,712
up €2,712 (+58.4%), from €4,644 to €7,356
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,493 | €221,857 | +€27,364 | +14.1% |
| Fixed assets | 21/28 | €79,246 | €59,971 | -€19,275 | -24.3% |
| Tangible fixed assets | 22/27 | €75,496 | €59,971 | -€15,525 | -20.6% |
| Land and buildings | 22 | €1,745 | €1,170 | -€575 | -32.9% |
| Plant, machinery and equipment | 23 | €9,802 | €20,672 | +€10,870 | +111% |
| Furniture and vehicles | 24 | €63,949 | €38,129 | -€25,821 | -40.4% |
| Financial fixed assets | 28 | €3,750 | - | -€3,750 | |
| Current assets | 29/58 | €115,247 | €161,886 | +€46,639 | +40.5% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Trade receivables | 290 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €72,648 | €155,294 | +€82,647 | +114% |
| Trade receivables | 40 | €13,217 | €20,615 | +€7,398 | +56.0% |
| Other amounts receivable | 41 | €59,430 | €134,679 | +€75,249 | +127% |
| Cash at bank and in hand | 54/58 | €8,912 | €413 | -€8,499 | -95.4% |
| Deferred charges and accrued income | 490/1 | €3,687 | €6,179 | +€2,492 | +67.6% |
| Total equity and liabilities | 10/49 | €194,493 | €221,857 | +€27,364 | +14.1% |
| Equity | 10/15 | €67,384 | €20,882 | -€46,502 | -69.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,784 | €2,282 | -€46,502 | -95.3% |
| Distributable reserves | 133 | €48,784 | €2,282 | -€46,502 | -95.3% |
| Amounts payable | 17/49 | €127,109 | €200,975 | +€73,866 | +58.1% |
| Amounts payable after more than one year | 17 | €9,081 | €38,081 | +€29,001 | +319% |
| Financial debts | 170/4 | €9,081 | €38,081 | +€29,001 | +319% |
| Amounts payable within one year | 42/48 | €118,028 | €162,894 | +€44,865 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €1,982 | €13,930 | +€11,948 | +603% |
| Financial debts | 43 | €8,413 | - | -€8,413 | |
| Credit institutions | 430/8 | €8,413 | - | -€8,413 | |
| Trade debts | 44 | €32,487 | €84,248 | +€51,761 | +159% |
| Suppliers | 440/4 | €32,487 | €84,248 | +€51,761 | +159% |
| Taxes, remuneration and social security | 45 | €39,291 | €24,716 | -€14,575 | -37.1% |
| Taxes | 450/3 | €35,234 | €20,932 | -€14,303 | -40.6% |
| Remuneration and social security | 454/9 | €4,056 | €3,785 | -€272 | -6.7% |
| Other amounts payable | 47/48 | €35,855 | €40,000 | +€4,145 | +11.6% |
| Non-recurring operating income | 76A | - | €1,907 | +€1,907 | |
| Remuneration, social security and pensions | 62 | €10,981 | €7,687 | -€3,294 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,726 | €11,883 | -€10,844 | -47.7% |
| Other operating charges | 640/8 | €3,042 | €638 | -€2,404 | -79.0% |
| Non-recurring operating charges | 66A | - | €14,578 | +€14,578 | |
| Gross operating margin | 9900 | €83,876 | -€10,740 | -€94,616 | |
| Operating profit (loss) | 9901 | €47,126 | -€45,526 | -€92,653 | |
| Financial income | 75/76B | €3,707 | €6,380 | +€2,673 | +72.1% |
| Recurring financial income | 75 | €3,707 | €6,380 | +€2,673 | +72.1% |
| Financial charges | 65/66B | €4,644 | €7,356 | +€2,712 | +58.4% |
| Recurring financial charges | 65 | €4,644 | €7,356 | +€2,712 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €46,189 | -€46,502 | -€92,691 | |
| Income taxes | 67/77 | €12,701 | - | -€12,701 | |
| Profit (loss) for the period | 9904 | €33,488 | -€46,502 | -€79,991 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,488 | -€46,502 | -€79,991 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.