ROTIMCO: 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.
ROTIMCO
Largest movements
- Receivables after one year -€400,000
down €400,000 (-89.8%), from €445,299 to €45,299
- Cash +€109,860
up €109,860 (+160.9%), from €68,296 to €178,156
mainly Receivables after one year (+€400,000) and Other debts (+€52,961)
- Receivables within one year +€89,654
up €89,654 (+5.8%), from €1.5m to €1.6m
of which Other amounts receivable: +€46,202
- Profit (loss) carried forward -€289,725
new in 2025: -€289,725
- Other debts +€52,961
up €52,961 (+4.6%), from €1.1m to €1.2m
- Financial charges +€460,524
up €460,524 (+2434.6%), from €18,916 to €479,440
- Write-downs -€150,000
no longer reported in 2025 (was €150,000)
- Gross operating margin -€109,650
down €109,650 (-40.1%), from €273,753 to €164,103
- Financial income +€78,469
new in 2025: €78,469
- Taxes -€35,528
down €35,528 (-58.7%), from €60,504 to €24,976
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
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 | €3,266,522 | €3,060,364 | -€206,158 | -6.3% |
| Fixed assets | 21/28 | €154,091 | €148,419 | -€5,672 | -3.7% |
| Tangible fixed assets | 22/27 | €154,091 | €148,419 | -€5,672 | -3.7% |
| Land and buildings | 22 | €124,318 | €111,956 | -€12,362 | -9.9% |
| Plant, machinery and equipment | 23 | €6,090 | €4,769 | -€1,320 | -21.7% |
| Furniture and vehicles | 24 | €23,684 | €31,694 | +€8,010 | +33.8% |
| Current assets | 29/58 | €3,112,430 | €2,911,944 | -€200,486 | -6.4% |
| Amounts receivable after more than one year | 29 | €445,299 | €45,299 | -€400,000 | -89.8% |
| Other amounts receivable | 291 | €445,299 | €45,299 | -€400,000 | -89.8% |
| Stocks and contracts in progress | 3 | €32,954 | €32,954 | = | 0.0% |
| Stocks | 30/36 | €32,954 | €32,954 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,545,882 | €1,635,535 | +€89,654 | +5.8% |
| Trade receivables | 40 | €77,492 | €120,944 | +€43,452 | +56.1% |
| Other amounts receivable | 41 | €1,468,389 | €1,514,591 | +€46,202 | +3.1% |
| Current investments | 50/53 | €1,020,000 | €1,020,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €68,296 | €178,156 | +€109,860 | +160.9% |
| Total equity and liabilities | 10/49 | €3,266,522 | €3,060,364 | -€206,158 | -6.3% |
| Equity | 10/15 | €2,094,906 | €1,805,181 | -€289,725 | -13.8% |
| Contributions | 10/11 | €332,250 | €332,250 | = | 0.0% |
| Capital | 10 | €332,250 | €332,250 | = | 0.0% |
| Issued capital | 100 | €332,250 | €332,250 | = | 0.0% |
| Reserves | 13 | €1,762,656 | €1,762,656 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,225 | €33,225 | = | 0.0% |
| Legal reserve | 130 | €33,225 | €33,225 | = | 0.0% |
| Distributable reserves | 133 | €1,729,431 | €1,729,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€289,725 | -€289,725 | |
| Amounts payable | 17/49 | €1,171,615 | €1,255,183 | +€83,568 | +7.1% |
| Amounts payable within one year | 42/48 | €1,163,200 | €1,255,183 | +€91,983 | +7.9% |
| Trade debts | 44 | €22,095 | €37,895 | +€15,800 | +71.5% |
| Suppliers | 440/4 | €22,095 | €37,895 | +€15,800 | +71.5% |
| Taxes, remuneration and social security | 45 | €297 | €23,519 | +€23,222 | +7826.2% |
| Taxes | 450/3 | €297 | €23,519 | +€23,222 | +7826.2% |
| Other amounts payable | 47/48 | €1,140,808 | €1,193,769 | +€52,961 | +4.6% |
| Accrued charges and deferred income | 492/3 | €8,415 | €0 | -€8,415 | -100.0% |
| Non-recurring operating income | 76A | €29,724 | - | -€29,724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,353 | €25,472 | +€118 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €150,000 | - | -€150,000 | |
| Other operating charges | 640/8 | €2,811 | €2,410 | -€401 | -14.3% |
| Non-recurring operating charges | 66A | €45,982 | - | -€45,982 | |
| Gross operating margin | 9900 | €273,753 | €164,103 | -€109,650 | -40.1% |
| Operating profit (loss) | 9901 | €49,607 | €136,221 | +€86,614 | +174.6% |
| Financial income | 75/76B | - | €78,469 | +€78,469 | |
| Recurring financial income | 75 | - | €78,469 | +€78,469 | |
| Financial charges | 65/66B | €18,916 | €479,440 | +€460,524 | +2434.6% |
| Recurring financial charges | 65 | €18,916 | €479,440 | +€460,524 | +2434.6% |
| Profit (loss) for the period before taxes | 9903 | €30,691 | -€264,749 | -€295,441 | |
| Income taxes | 67/77 | €60,504 | €24,976 | -€35,528 | -58.7% |
| Profit (loss) for the period | 9904 | -€29,813 | -€289,725 | -€259,912 | -871.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,813 | -€289,725 | -€259,912 | -871.8% |
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 3 October 2026 via checked.be.