ROTI PPC POOLS: 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 PPC POOLS
Largest movements
- Cash +€14,360
up €14,360 (+305%), from €4,703 to €19,063
mainly Tax, wage and social debts (+€24,469) and Receivables within one year (+€12,062)
- Receivables within one year -€12,062
down €12,062 (-14.3%), from €84,432 to €72,370
of which Other amounts receivable: -€18,422
- Tax, wage and social debts +€24,469
up €24,469 (+150%), from €16,274 to €40,743
- Accrued charges and deferred income -€15,717
down €15,717 (-63.6%), from €24,717 to €9,000
- Profit (loss) carried forward -€6,973
down €6,973 (-100%), from €6,973 to €0
- Other debts +€4,601
up €4,601, from €0 to €4,601
- Trade debts -€4,472
down €4,472 (-100%), from €4,472 to €0
- Gross operating margin +€1,543
up €1,543 (+19.9%), from €7,736 to €9,278
- Taxes +€1,325
up €1,325 (+248%), from €535 to €1,860
- Other operating charges +€917
up €917 (+164%), from €558 to €1,474
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 | €90,599 | €92,508 | +€1,909 | +2.1% |
| Fixed assets | 21/28 | €1,446 | €1,075 | -€371 | -25.7% |
| Tangible fixed assets | 22/27 | €1,446 | €1,075 | -€371 | -25.7% |
| Furniture and vehicles | 24 | €1,446 | €1,075 | -€371 | -25.7% |
| Current assets | 29/58 | €89,153 | €91,433 | +€2,280 | +2.6% |
| Amounts receivable within one year | 40/41 | €84,432 | €72,370 | -€12,062 | -14.3% |
| Trade receivables | 40 | €15,369 | €21,730 | +€6,361 | +41.4% |
| Other amounts receivable | 41 | €69,062 | €50,640 | -€18,422 | -26.7% |
| Cash at bank and in hand | 54/58 | €4,703 | €19,063 | +€14,360 | +305% |
| Deferred charges and accrued income | 490/1 | €19 | €0 | -€19 | -100% |
| Total equity and liabilities | 10/49 | €90,599 | €92,508 | +€1,909 | +2.1% |
| Equity | 10/15 | €45,137 | €38,164 | -€6,973 | -15.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,164 | €33,164 | = | 0.0% |
| Distributable reserves | 133 | €33,164 | €33,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,973 | €0 | -€6,973 | -100% |
| Amounts payable | 17/49 | €45,462 | €54,344 | +€8,881 | +19.5% |
| Amounts payable within one year | 42/48 | €20,745 | €45,344 | +€24,598 | +119% |
| Trade debts | 44 | €4,472 | €0 | -€4,472 | -100% |
| Suppliers | 440/4 | €4,472 | €0 | -€4,472 | -100% |
| Taxes, remuneration and social security | 45 | €16,274 | €40,743 | +€24,469 | +150% |
| Taxes | 450/3 | €16,274 | €40,743 | +€24,469 | +150% |
| Other amounts payable | 47/48 | €0 | €4,601 | +€4,601 | |
| Accrued charges and deferred income | 492/3 | €24,717 | €9,000 | -€15,717 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €371 | -€0 | 0.0% |
| Other operating charges | 640/8 | €558 | €1,474 | +€917 | +164% |
| Gross operating margin | 9900 | €7,736 | €9,278 | +€1,543 | +19.9% |
| Operating profit (loss) | 9901 | €6,807 | €7,433 | +€626 | +9.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €91 | €160 | +€69 | +76.4% |
| Recurring financial charges | 65 | €91 | €160 | +€69 | +76.4% |
| Profit (loss) for the period before taxes | 9903 | €6,716 | €7,273 | +€557 | +8.3% |
| Income taxes | 67/77 | €535 | €1,860 | +€1,325 | +248% |
| Profit (loss) for the period | 9904 | €6,181 | €5,413 | -€768 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,181 | €5,413 | -€768 | -12.4% |
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 27 October 2026 via checked.be.