ROTICO: 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.
ROTICO
Largest movements
- Tangible fixed assets -€46,259
down €46,259 (-11.0%), from €419,626 to €373,367
- Stocks and contracts -€23,315
down €23,315 (-5.7%), from €407,709 to €384,394
- Cash -€15,400
down €15,400 (-22.7%), from €67,891 to €52,491
mainly Net result for the year (-€162,589) and Debts after one year (-€76,538)
- Profit (loss) carried forward -€162,589
down €162,589 (-228%), from -€71,358 to -€233,947
- Trade debts +€156,372
up €156,372 (+23.6%), from €662,647 to €819,019
- Debts after one year -€76,538
down €76,538 (-57.3%), from €133,605 to €57,066
- Gross operating margin -€185,663
down €185,663 (-39.8%), from €466,463 to €280,800
- Financial charges -€47,164
down €47,164 (-59.5%), from €79,328 to €32,164
of which Financial charges: -€42,036
- Staff costs +€11,913
up €11,913 (+3.8%), from €316,708 to €328,621
- Depreciation +€5,648
up €5,648 (+10.0%), from €56,279 to €61,927
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 | €926,555 | €840,594 | -€85,961 | -9.3% |
| Fixed assets | 21/28 | €425,526 | €378,517 | -€47,009 | -11.0% |
| Intangible fixed assets | 21 | €2,900 | €2,150 | -€750 | -25.9% |
| Tangible fixed assets | 22/27 | €419,626 | €373,367 | -€46,259 | -11.0% |
| Plant, machinery and equipment | 23 | €135,699 | €128,555 | -€7,144 | -5.3% |
| Furniture and vehicles | 24 | €64,738 | €48,095 | -€16,644 | -25.7% |
| Other tangible fixed assets | 26 | €219,188 | €196,718 | -€22,470 | -10.3% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €501,029 | €462,077 | -€38,952 | -7.8% |
| Stocks and contracts in progress | 3 | €407,709 | €384,394 | -€23,315 | -5.7% |
| Stocks | 30/36 | €407,709 | €384,394 | -€23,315 | -5.7% |
| Amounts receivable within one year | 40/41 | €20,458 | €25,192 | +€4,734 | +23.1% |
| Trade receivables | 40 | €1,754 | €846 | -€908 | -51.8% |
| Other amounts receivable | 41 | €18,704 | €24,346 | +€5,642 | +30.2% |
| Cash at bank and in hand | 54/58 | €67,891 | €52,491 | -€15,400 | -22.7% |
| Deferred charges and accrued income | 490/1 | €4,972 | - | -€4,972 | |
| Total equity and liabilities | 10/49 | €926,555 | €840,594 | -€85,961 | -9.3% |
| Equity | 10/15 | €5,380 | -€157,209 | -€162,589 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €51,738 | €51,738 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €49,238 | €49,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,358 | -€233,947 | -€162,589 | -228% |
| Amounts payable | 17/49 | €921,175 | €997,803 | +€76,629 | +8.3% |
| Amounts payable after more than one year | 17 | €133,605 | €57,066 | -€76,538 | -57.3% |
| Financial debts | 170/4 | €133,605 | €57,066 | -€76,538 | -57.3% |
| Amounts payable within one year | 42/48 | €787,570 | €940,737 | +€153,167 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €75,704 | €76,538 | +€834 | +1.1% |
| Trade debts | 44 | €662,647 | €819,019 | +€156,372 | +23.6% |
| Suppliers | 440/4 | €662,647 | €819,019 | +€156,372 | +23.6% |
| Taxes, remuneration and social security | 45 | €44,703 | €44,973 | +€269 | +0.6% |
| Taxes | 450/3 | €332 | - | -€332 | |
| Remuneration and social security | 454/9 | €44,371 | €44,973 | +€601 | +1.4% |
| Other amounts payable | 47/48 | €4,516 | €207 | -€4,308 | -95.4% |
| Remuneration, social security and pensions | 62 | €316,708 | €328,621 | +€11,913 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,279 | €61,927 | +€5,648 | +10.0% |
| Other operating charges | 640/8 | €16,707 | €20,679 | +€3,972 | +23.8% |
| Gross operating margin | 9900 | €466,463 | €280,800 | -€185,663 | -39.8% |
| Operating profit (loss) | 9901 | €76,769 | -€130,427 | -€207,195 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €79,328 | €32,164 | -€47,164 | -59.5% |
| Recurring financial charges | 65 | €74,200 | €32,164 | -€42,036 | -56.7% |
| Non-recurring financial charges | 66B | €5,128 | - | -€5,128 | |
| Profit (loss) for the period before taxes | 9903 | -€2,560 | -€162,589 | -€160,030 | -6,252% |
| Income taxes | 67/77 | €332 | - | -€332 | |
| Profit (loss) for the period | 9904 | -€2,892 | -€162,589 | -€159,698 | -5,523% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,892 | -€162,589 | -€159,698 | -5,523% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.