ROTH BENELUX: what changed
ROTH BENELUX
Largest movements
- Receivables within one year +€21,705
up €21,705 (+56.9%), from €38,154 to €59,860
of which Trade receivables: +€22,270
- Cash +€6,112
up €6,112 (+5.8%), from €105,926 to €112,039
mainly Net result for the year (+€25,234) and Tax, wage and social debts (+€6,335)
- Profit (loss) carried forward +€14,763
up €14,763, from -€14,763 to €0
- Reserves +€10,470
new in 2025: €10,470
- Tax, wage and social debts +€6,335
up €6,335 (+11.4%), from €55,731 to €62,066
of which Remuneration and social security: +€3,665
- Trade debts -€2,525
down €2,525 (-3.9%), from €65,146 to €62,621
- Gross operating margin +€30,296
up €30,296 (+5.7%), from €528,457 to €558,753
- Staff costs +€20,006
up €20,006 (+4.1%), from €484,490 to €504,496
- Financial charges -€10,561
down €10,561 (-46.7%), from €22,601 to €12,040
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,113 | €185,193 | +€29,080 | +18.6% |
| Fixed assets | 21/28 | €8,423 | €9,935 | +€1,512 | +18.0% |
| Tangible fixed assets | 22/27 | €8,423 | €9,935 | +€1,512 | +18.0% |
| Plant, machinery and equipment | 23 | €3,256 | €6,327 | +€3,071 | +94.3% |
| Furniture and vehicles | 24 | €5,167 | €3,609 | -€1,559 | -30.2% |
| Current assets | 29/58 | €147,690 | €175,257 | +€27,567 | +18.7% |
| Amounts receivable within one year | 40/41 | €38,154 | €59,860 | +€21,705 | +56.9% |
| Trade receivables | 40 | €33,730 | €56,000 | +€22,270 | +66.0% |
| Other amounts receivable | 41 | €4,425 | €3,860 | -€565 | -12.8% |
| Cash at bank and in hand | 54/58 | €105,926 | €112,039 | +€6,112 | +5.8% |
| Deferred charges and accrued income | 490/1 | €3,610 | €3,359 | -€251 | -6.9% |
| Total equity and liabilities | 10/49 | €156,113 | €185,193 | +€29,080 | +18.6% |
| Equity | 10/15 | €35,237 | €60,470 | +€25,234 | +71.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €10,470 | +€10,470 | |
| Distributable reserves | 133 | - | €10,470 | +€10,470 | |
| Profit (loss) carried forward | 14 | -€14,763 | €0 | +€14,763 | |
| Amounts payable | 17/49 | €120,877 | €124,722 | +€3,846 | +3.2% |
| Amounts payable within one year | 42/48 | €120,877 | €124,722 | +€3,846 | +3.2% |
| Trade debts | 44 | €65,146 | €62,621 | -€2,525 | -3.9% |
| Suppliers | 440/4 | €65,146 | €62,621 | -€2,525 | -3.9% |
| Taxes, remuneration and social security | 45 | €55,731 | €62,066 | +€6,335 | +11.4% |
| Taxes | 450/3 | €831 | €3,502 | +€2,670 | +321% |
| Remuneration and social security | 454/9 | €54,900 | €58,565 | +€3,665 | +6.7% |
| Other amounts payable | 47/48 | - | €35 | +€35 | |
| Non-recurring operating income | 76A | €3,501 | €0 | -€3,501 | -100% |
| Remuneration, social security and pensions | 62 | €484,490 | €504,496 | +€20,006 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,247 | €4,086 | +€838 | +25.8% |
| Other operating charges | 640/8 | €1,186 | €400 | -€786 | -66.3% |
| Non-recurring operating charges | 66A | €500 | €0 | -€500 | -100% |
| Gross operating margin | 9900 | €528,457 | €558,753 | +€30,296 | +5.7% |
| Operating profit (loss) | 9901 | €39,033 | €49,772 | +€10,739 | +27.5% |
| Financial income | 75/76B | €54 | €2 | -€52 | -96.8% |
| Recurring financial income | 75 | €54 | €2 | -€52 | -96.8% |
| Financial charges | 65/66B | €22,601 | €12,040 | -€10,561 | -46.7% |
| Recurring financial charges | 65 | €22,601 | €12,040 | -€10,561 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €16,486 | €37,734 | +€21,248 | +129% |
| Income taxes | 67/77 | €8,191 | €12,500 | +€4,309 | +52.6% |
| Profit (loss) for the period | 9904 | €8,295 | €25,234 | +€16,939 | +204% |
| Profit (loss) for the period to be appropriated | 9905 | €8,295 | €25,234 | +€16,939 | +204% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.