Roto Frank: 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.
What changed
Roto Frank
NACE 46.841, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€438,153
2024 · €606,829-€168,676
Equity
€5.1m
2024 · €5.5m-€391,341
Cash
-
not filed
Balance sheet total
€6.5m
2024 · €6.6m-€80,668
Largest movements
Assets
- Receivables within one year -€125,110
down €125,110 (-2.0%), from €6.4m to €6.2m
of which Trade receivables: -€437,731
Equity and liabilities
- Other debts +€416,246
new in 2025: €416,246
- Profit (loss) carried forward -€409,149
no longer reported in 2025 (was €409,149)
- Tax, wage and social debts -€129,709
down €129,709 (-18.9%), from €687,190 to €557,480
of which Remuneration and social security: -€124,705
Income statement
- Other operating income -€276,993
down €276,993 (-61.1%), from €453,383 to €176,390
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.
Result 2024
€606,829
Turnover
+€117,800
Other operating income
-€276,993
Goods and materials
+€38,685
Services and other goods
-€25,023
Staff costs
+€15,972
Depreciation
+€10,978
Write-downs
-€2,200
Other operating charges
-€28,731
Financial income
-€51,767
Financial charges
-€3,303
Taxes
+€35,906
Result 2025
€438,153
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,553,739 | €6,473,071 | -€80,668 | -1.2% |
| Fixed assets | 21/28 | €153,512 | €167,281 | +€13,770 | +9.0% |
| Intangible fixed assets | 21 | - | €44,852 | +€44,852 | |
| Tangible fixed assets | 22/27 | €153,512 | €122,429 | -€31,083 | -20.2% |
| Plant, machinery and equipment | 23 | €45,870 | €40,275 | -€5,595 | -12.2% |
| Furniture and vehicles | 24 | €421 | €60 | -€361 | -85.7% |
| Other tangible fixed assets | 26 | €107,220 | €82,094 | -€25,127 | -23.4% |
| Current assets | 29/58 | €6,400,228 | €6,305,790 | -€94,438 | -1.5% |
| Amounts receivable within one year | 40/41 | €6,373,535 | €6,248,424 | -€125,110 | -2.0% |
| Trade receivables | 40 | €1,089,410 | €651,679 | -€437,731 | -40.2% |
| Other amounts receivable | 41 | €5,284,124 | €5,596,745 | +€312,621 | +5.9% |
| Deferred charges and accrued income | 490/1 | €26,693 | €57,366 | +€30,673 | +115% |
| Total equity and liabilities | 10/49 | €6,553,739 | €6,473,071 | -€80,668 | -1.2% |
| Equity | 10/15 | €5,536,740 | €5,145,399 | -€391,341 | -7.1% |
| Contributions | 10/11 | €4,920,083 | €4,920,083 | = | 0.0% |
| Capital | 10 | €4,920,083 | €4,920,083 | = | 0.0% |
| Issued capital | 100 | €4,920,083 | €4,920,083 | = | 0.0% |
| Reserves | 13 | €152,851 | €174,759 | +€21,908 | +14.3% |
| Non-distributable reserves | 130/1 | €113,534 | €135,442 | +€21,908 | +19.3% |
| Legal reserve | 130 | €113,534 | €135,442 | +€21,908 | +19.3% |
| Distributable reserves | 133 | €39,317 | €39,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | €409,149 | - | -€409,149 | |
| Investment grants | 15 | €54,656 | €50,557 | -€4,099 | -7.5% |
| Provisions and deferred taxes | 16 | €28,144 | €26,033 | -€2,111 | -7.5% |
| Deferred taxes | 168 | €28,144 | €26,033 | -€2,111 | -7.5% |
| Amounts payable | 17/49 | €988,856 | €1,301,639 | +€312,784 | +31.6% |
| Amounts payable within one year | 42/48 | €968,849 | €1,284,424 | +€315,575 | +32.6% |
| Trade debts | 44 | €281,659 | €310,698 | +€29,039 | +10.3% |
| Suppliers | 440/4 | €281,659 | €310,698 | +€29,039 | +10.3% |
| Taxes, remuneration and social security | 45 | €687,190 | €557,480 | -€129,709 | -18.9% |
| Taxes | 450/3 | €204,733 | €199,729 | -€5,004 | -2.4% |
| Remuneration and social security | 454/9 | €482,456 | €357,751 | -€124,705 | -25.8% |
| Other amounts payable | 47/48 | - | €416,246 | +€416,246 | |
| Accrued charges and deferred income | 492/3 | €20,007 | €17,215 | -€2,792 | -14.0% |
| Operating income | 70/76A | €15,785,982 | €15,626,789 | -€159,193 | -1.0% |
| Turnover | 70 | €15,332,599 | €15,450,399 | +€117,800 | +0.8% |
| Other operating income | 74 | €453,383 | €176,390 | -€276,993 | -61.1% |
| Operating charges | 60/66A | €14,904,924 | €14,895,243 | -€9,681 | -0.1% |
| Goods for resale, raw materials and consumables | 60 | €11,822,365 | €11,783,679 | -€38,685 | -0.3% |
| Purchases | 600/8 | €11,822,365 | €11,783,679 | -€38,685 | -0.3% |
| Services and other goods | 61 | €1,095,450 | €1,120,473 | +€25,023 | +2.3% |
| Remuneration, social security and pensions | 62 | €1,894,313 | €1,878,341 | -€15,972 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,810 | €32,833 | -€10,978 | -25.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,200 | +€2,200 | |
| Other operating charges | 640/8 | €48,986 | €77,718 | +€28,731 | +58.7% |
| Operating profit (loss) | 9901 | €881,058 | €731,546 | -€149,512 | -17.0% |
| Financial income | 75/76B | €134,779 | €83,012 | -€51,767 | -38.4% |
| Recurring financial income | 75 | €134,779 | €83,012 | -€51,767 | -38.4% |
| Income from current assets | 751 | €13 | - | -€13 | |
| Other financial income | 752/9 | €134,766 | €83,012 | -€51,754 | -38.4% |
| Financial charges | 65/66B | €196,392 | €199,695 | +€3,303 | +1.7% |
| Recurring financial charges | 65 | €196,392 | €199,695 | +€3,303 | +1.7% |
| Debt charges | 650 | €255 | - | -€255 | |
| Other financial charges | 652/9 | €196,137 | €199,695 | +€3,558 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €819,445 | €614,863 | -€204,582 | -25.0% |
| Transfer from deferred taxes | 780 | €2,111 | €2,111 | = | 0.0% |
| Income taxes | 67/77 | €214,727 | €178,820 | -€35,906 | -16.7% |
| Taxes | 670/3 | €216,733 | €182,466 | -€34,268 | -15.8% |
| Tax adjustments and reversals of tax provisions | 77 | €2,007 | €3,645 | +€1,639 | +81.7% |
| Profit (loss) for the period | 9904 | €606,829 | €438,153 | -€168,676 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €606,829 | €438,153 | -€168,676 | -27.8% |
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.