ROTHOMA: 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.
ROTHOMA
Largest movements
- Receivables within one year -€3,137
down €3,137 (-90.5%), from €3,467 to €330
of which Other amounts receivable: -€3,137
- Cash +€1,645
up €1,645 (+3.5%), from €46,349 to €47,993
mainly Other debts (+€7,229) and Receivables within one year (+€3,137)
- Profit (loss) carried forward -€9,183
down €9,183 (-6.9%), from -€132,920 to -€142,102
- Other debts +€7,229
up €7,229 (+5.3%), from €137,357 to €144,586
- Other operating charges -€31,919
down €31,919 (-97.7%), from €32,681 to €762
- Write-downs +€31,631
up €31,631, from -€31,631 to €0
- Gross operating margin -€17,472
down €17,472, from €17,257 to -€215
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 | €49,816 | €48,323 | -€1,492 | -3.0% |
| Current assets | 29/58 | €49,816 | €48,323 | -€1,492 | -3.0% |
| Amounts receivable within one year | 40/41 | €3,467 | €330 | -€3,137 | -90.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,467 | €330 | -€3,137 | -90.5% |
| Cash at bank and in hand | 54/58 | €46,349 | €47,993 | +€1,645 | +3.5% |
| Total equity and liabilities | 10/49 | €49,816 | €48,323 | -€1,492 | -3.0% |
| Equity | 10/15 | -€87,842 | -€97,024 | -€9,183 | -10.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €25,078 | €25,078 | = | 0.0% |
| Distributable reserves | 133 | €25,078 | €25,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,920 | -€142,102 | -€9,183 | -6.9% |
| Amounts payable | 17/49 | €137,657 | €145,348 | +€7,690 | +5.6% |
| Amounts payable within one year | 42/48 | €137,657 | €145,348 | +€7,690 | +5.6% |
| Trade debts | 44 | €300 | €762 | +€462 | +154% |
| Suppliers | 440/4 | €300 | €762 | +€462 | +154% |
| Other amounts payable | 47/48 | €137,357 | €144,586 | +€7,229 | +5.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €17,312 | €1,445 | -€15,867 | -91.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€31,631 | €0 | +€31,631 | |
| Other operating charges | 640/8 | €32,681 | €762 | -€31,919 | -97.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €17,257 | -€215 | -€17,472 | |
| Operating profit (loss) | 9901 | €16,207 | -€977 | -€17,184 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €8,168 | €8,206 | +€38 | +0.5% |
| Recurring financial charges | 65 | €8,168 | €8,206 | +€38 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €8,047 | -€9,183 | -€17,229 | |
| Profit (loss) for the period | 9904 | €8,047 | -€9,183 | -€17,229 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,047 | -€9,183 | -€17,229 |
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 14 October 2026 via checked.be.