Roti: 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.
Roti
Largest movements
- Tangible fixed assets -€35,327
down €35,327 (-12.9%), from €274,599 to €239,272
of which Other tangible fixed assets: -€34,558
- Cash -€6,269
down €6,269 (-53.2%), from €11,782 to €5,514
mainly Other debts (-€94,362) and Debts after one year (-€68,500)
- Profit (loss) carried forward +€111,433
up €111,433 (+53.8%), from -€207,063 to -€95,630
- Other debts -€94,362
down €94,362 (-47.3%), from €199,659 to €105,297
- Debts after one year -€68,500
down €68,500 (-52.3%), from €131,000 to €62,500
of which Financial debts: -€62,500
- Tax, wage and social debts +€6,869
up €6,869 (+19.0%), from €36,126 to €42,995
of which Taxes: +€6,578
- Accrued charges and deferred income +€3,898
up €3,898 (+139%), from €2,810 to €6,708
- Gross operating margin +€114,471
up €114,471 (+61.2%), from €187,093 to €301,565
- Staff costs -€50,853
down €50,853 (-27.5%), from €184,964 to €134,111
- Other operating charges +€3,744
up €3,744 (+79.0%), from €4,739 to €8,484
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 | €301,665 | €261,231 | -€40,434 | -13.4% |
| Fixed assets | 21/28 | €276,403 | €240,814 | -€35,589 | -12.9% |
| Intangible fixed assets | 21 | €754 | €292 | -€462 | -61.2% |
| Tangible fixed assets | 22/27 | €274,599 | €239,272 | -€35,327 | -12.9% |
| Plant, machinery and equipment | 23 | €21,681 | €13,318 | -€8,362 | -38.6% |
| Furniture and vehicles | 24 | €877 | €8,471 | +€7,594 | +866% |
| Other tangible fixed assets | 26 | €252,041 | €217,482 | -€34,558 | -13.7% |
| Financial fixed assets | 28 | €1,050 | €1,250 | +€200 | +19.0% |
| Current assets | 29/58 | €25,262 | €20,417 | -€4,845 | -19.2% |
| Stocks and contracts in progress | 3 | €11,260 | €10,590 | -€670 | -6.0% |
| Stocks | 30/36 | €11,260 | €10,590 | -€670 | -6.0% |
| Amounts receivable within one year | 40/41 | €362 | €1,880 | +€1,517 | +419% |
| Trade receivables | 40 | €362 | €177 | -€185 | -51.2% |
| Other amounts receivable | 41 | - | €1,703 | +€1,703 | |
| Cash at bank and in hand | 54/58 | €11,782 | €5,514 | -€6,269 | -53.2% |
| Deferred charges and accrued income | 490/1 | €1,858 | €2,434 | +€577 | +31.0% |
| Total equity and liabilities | 10/49 | €301,665 | €261,231 | -€40,434 | -13.4% |
| Equity | 10/15 | -€108,463 | €2,970 | +€111,433 | |
| Contributions | 10/11 | €98,600 | €98,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,063 | -€95,630 | +€111,433 | +53.8% |
| Amounts payable | 17/49 | €410,129 | €258,262 | -€151,867 | -37.0% |
| Amounts payable after more than one year | 17 | €131,000 | €62,500 | -€68,500 | -52.3% |
| Financial debts | 170/4 | €125,000 | €62,500 | -€62,500 | -50.0% |
| Other amounts payable | 178/9 | €6,000 | - | -€6,000 | |
| Amounts payable within one year | 42/48 | €276,319 | €189,054 | -€87,265 | -31.6% |
| Trade debts | 44 | €40,534 | €40,761 | +€228 | +0.6% |
| Suppliers | 440/4 | €40,534 | €40,761 | +€228 | +0.6% |
| Taxes, remuneration and social security | 45 | €36,126 | €42,995 | +€6,869 | +19.0% |
| Taxes | 450/3 | €13,448 | €20,027 | +€6,578 | +48.9% |
| Remuneration and social security | 454/9 | €22,678 | €22,968 | +€290 | +1.3% |
| Other amounts payable | 47/48 | €199,659 | €105,297 | -€94,362 | -47.3% |
| Accrued charges and deferred income | 492/3 | €2,810 | €6,708 | +€3,898 | +139% |
| Non-recurring operating income | 76A | - | €207,846 | +€207,846 | |
| Remuneration, social security and pensions | 62 | €184,964 | €134,111 | -€50,853 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,280 | €47,956 | -€324 | -0.7% |
| Other operating charges | 640/8 | €4,739 | €8,484 | +€3,744 | +79.0% |
| Gross operating margin | 9900 | €187,093 | €301,565 | +€114,471 | +61.2% |
| Operating profit (loss) | 9901 | -€50,889 | €111,014 | +€161,903 | |
| Financial income | 75/76B | €228 | €953 | +€725 | +318% |
| Recurring financial income | 75 | €228 | €953 | +€725 | +318% |
| Financial charges | 65/66B | €1,248 | €534 | -€714 | -57.2% |
| Recurring financial charges | 65 | €1,248 | €534 | -€714 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€51,910 | €111,433 | +€163,343 | |
| Profit (loss) for the period | 9904 | -€51,910 | €111,433 | +€163,343 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,910 | €111,433 | +€163,343 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.