ROTI: 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.
ROTI
Largest movements
- Tangible fixed assets +€531,177
up €531,177 (+166.6%), from €318,823 to €850,000
of which Land and buildings: +€531,492
- Revaluation surpluses +€546,987
new in 2025: €546,987
- Debts after one year -€14,369
down €14,369 (-4.5%), from €317,159 to €302,790
- Depreciation -€5,262
down €5,262 (-25.0%), from €21,072 to €15,810
- Other operating charges +€820
up €820 (+29.2%), from €2,810 to €3,630
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,823 | €850,000 | +€531,177 | +166.6% |
| Fixed assets | 21/28 | €318,823 | €850,000 | +€531,177 | +166.6% |
| Tangible fixed assets | 22/27 | €318,823 | €850,000 | +€531,177 | +166.6% |
| Land and buildings | 22 | €318,508 | €850,000 | +€531,492 | +166.9% |
| Plant, machinery and equipment | 23 | €315 | €0 | -€315 | -100.0% |
| Total equity and liabilities | 10/49 | €318,823 | €850,000 | +€531,177 | +166.6% |
| Equity | 10/15 | €1,664 | €547,210 | +€545,546 | +32785.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €546,987 | +€546,987 | |
| Profit (loss) carried forward | 14 | -€98,336 | -€99,777 | -€1,441 | -1.5% |
| Amounts payable | 17/49 | €317,159 | €302,790 | -€14,369 | -4.5% |
| Amounts payable after more than one year | 17 | €317,159 | €302,790 | -€14,369 | -4.5% |
| Other amounts payable | 178/9 | €317,159 | €302,790 | -€14,369 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,072 | €15,810 | -€5,262 | -25.0% |
| Other operating charges | 640/8 | €2,810 | €3,630 | +€820 | +29.2% |
| Gross operating margin | 9900 | €18,000 | €18,000 | = | 0.0% |
| Operating profit (loss) | 9901 | -€5,882 | -€1,440 | +€4,442 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,882 | -€1,440 | +€4,442 | +75.5% |
| Profit (loss) for the period | 9904 | -€5,882 | -€1,440 | +€4,442 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,882 | -€1,440 | +€4,442 | +75.5% |
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 30 September 2026 via checked.be.