Rotim: 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.
Rotim
Largest movements
- Cash -€50,403
down €50,403 (-56.5%), from €89,146 to €38,743
mainly Contributions, distributions and other (-€140,265) and Investment in fixed assets (net) (-€13,634)
- Tangible fixed assets +€9,769
up €9,769 (+132%), from €7,418 to €17,187
of which Plant, machinery and equipment: +€10,646
- Current investments +€9,440
up €9,440 (+22.7%), from €41,560 to €51,000
- Receivables within one year +€3,490
up €3,490 (+213%), from €1,639 to €5,130
of which Other amounts receivable: +€3,399
- Deferred charges and accrued income +€3,020
up €3,020 (+41.8%), from €7,231 to €10,251
- Profit (loss) carried forward -€50,927
down €50,927 (-100%), from €50,927 to €0
- Other debts +€28,191
up €28,191 (+40.1%), from €70,384 to €98,574
- Trade debts -€1,561
down €1,561 (-11.2%), from €13,949 to €12,388
- Gross operating margin +€23,151
up €23,151 (+17.2%), from €134,739 to €157,890
- Taxes +€9,347
up €9,347 (+41.7%), from €22,389 to €31,736
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 | €152,179 | €128,320 | -€23,859 | -15.7% |
| Fixed assets | 21/28 | €7,418 | €17,187 | +€9,769 | +132% |
| Tangible fixed assets | 22/27 | €7,418 | €17,187 | +€9,769 | +132% |
| Plant, machinery and equipment | 23 | €3,524 | €14,170 | +€10,646 | +302% |
| Furniture and vehicles | 24 | €3,894 | €3,017 | -€877 | -22.5% |
| Current assets | 29/58 | €144,761 | €111,134 | -€33,628 | -23.2% |
| Stocks and contracts in progress | 3 | €5,185 | €6,010 | +€825 | +15.9% |
| Stocks | 30/36 | €5,185 | €6,010 | +€825 | +15.9% |
| Amounts receivable within one year | 40/41 | €1,639 | €5,130 | +€3,490 | +213% |
| Trade receivables | 40 | - | €91 | +€91 | |
| Other amounts receivable | 41 | €1,639 | €5,039 | +€3,399 | +207% |
| Current investments | 50/53 | €41,560 | €51,000 | +€9,440 | +22.7% |
| Cash at bank and in hand | 54/58 | €89,146 | €38,743 | -€50,403 | -56.5% |
| Deferred charges and accrued income | 490/1 | €7,231 | €10,251 | +€3,020 | +41.8% |
| Total equity and liabilities | 10/49 | €152,179 | €128,320 | -€23,859 | -15.7% |
| Equity | 10/15 | €53,927 | €3,000 | -€50,927 | -94.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,927 | €0 | -€50,927 | -100% |
| Amounts payable | 17/49 | €98,252 | €125,320 | +€27,068 | +27.5% |
| Amounts payable within one year | 42/48 | €88,808 | €116,060 | +€27,252 | +30.7% |
| Trade debts | 44 | €13,949 | €12,388 | -€1,561 | -11.2% |
| Suppliers | 440/4 | €13,949 | €12,388 | -€1,561 | -11.2% |
| Taxes, remuneration and social security | 45 | €4,475 | €5,098 | +€623 | +13.9% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €4,475 | €5,098 | +€623 | +13.9% |
| Other amounts payable | 47/48 | €70,384 | €98,574 | +€28,191 | +40.1% |
| Accrued charges and deferred income | 492/3 | €9,445 | €9,261 | -€184 | -2.0% |
| Remuneration, social security and pensions | 62 | €28,902 | €30,049 | +€1,147 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,409 | €3,866 | +€1,456 | +60.4% |
| Other operating charges | 640/8 | €1,203 | €1,443 | +€240 | +20.0% |
| Gross operating margin | 9900 | €134,739 | €157,890 | +€23,151 | +17.2% |
| Operating profit (loss) | 9901 | €102,224 | €122,532 | +€20,308 | +19.9% |
| Financial income | 75/76B | €1,109 | €452 | -€657 | -59.2% |
| Recurring financial income | 75 | €1,109 | €452 | -€657 | -59.2% |
| Financial charges | 65/66B | €561 | €1,910 | +€1,349 | +240% |
| Recurring financial charges | 65 | €121 | €1,910 | +€1,789 | +1,479% |
| Non-recurring financial charges | 66B | €440 | - | -€440 | |
| Profit (loss) for the period before taxes | 9903 | €102,772 | €121,074 | +€18,302 | +17.8% |
| Income taxes | 67/77 | €22,389 | €31,736 | +€9,347 | +41.7% |
| Profit (loss) for the period | 9904 | €80,383 | €89,338 | +€8,955 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,383 | €89,338 | +€8,955 | +11.1% |
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.