ROTOM: 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.
What changed
ROTOM
NACE 16.240, Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.5m
2024 · €2.0m+€533,456
Equity
€1.5m
2024 · €3.7m-€2.3m
Cash
€2.3m
2024 · €201,325+€2.1m
Balance sheet total
€17.3m
2024 · €14.3m+€3.0m
Largest movements
Assets
- Cash +€2.1m
up €2.1m (+1034.8%), from €201,325 to €2.3m
mainly Short-term financial debts (+€2.8m) and Net result for the year (+€2.5m)
- Stocks and contracts +€541,856
up €541,856 (+19.5%), from €2.8m to €3.3m
- Receivables within one year +€362,313
up €362,313 (+5.0%), from €7.3m to €7.7m
of which Trade receivables: +€463,701
Equity and liabilities
- Short-term financial debts +€2.8m
up €2.8m (+1722.4%), from €161,400 to €2.9m
- Profit (loss) carried forward -€2.3m
down €2.3m (-70.7%), from €3.2m to €934,988
- Other debts +€1.6m
up €1.6m (+49.0%), from €3.2m to €4.8m
- Trade debts +€1.1m
up €1.1m (+65.2%), from €1.7m to €2.7m
- Tax, wage and social debts +€234,011
up €234,011 (+54.4%), from €430,379 to €664,390
of which Taxes: +€144,526
Income statement
- Turnover +€2.3m
up €2.3m (+9.8%), from €23.4m to €25.7m
- Goods and materials +€1.5m
up €1.5m (+9.9%), from €14.8m to €16.3m
of which Purchases: +€2.1m
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
€2.0m
Turnover
+€2.3m
Other operating income
-€2,608
Goods and materials
-€1.5m
Services and other goods
-€100,298
Staff costs
+€4,122
Depreciation
-€6,016
Write-downs
+€12,391
Other operating charges
-€1,178
Other operating items
+€18,885
Financial income
+€6,647
Financial charges
-€6,572
Taxes
-€215,283
Result 2025
€2.5m
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.
From operations
+€4.8m
Investment
-€453,457
Financing
-€2.2m
Cash 2024
€201,325
From operations (derived)
+€4.8m
Net result for the year
+€2.5m
Depreciation
+€348,551
Stocks and contracts
-€541,856
Receivables within one year
-€362,313
Deferred charges and accrued income
+€85,901
Trade debts
+€1.1m
Tax, wage and social debts
+€234,011
Advances received
+€9,325
Other debts
+€1.6m
Accrued charges and deferred income
-€183,505
Investment (derived)
-€453,457
Investment in fixed assets (net)
-€453,457
Financing
-€2.2m
Debts after one year
-€227,834
Current portion of long-term debt
-€1,232
Short-term financial debts
+€2.8m
Contributions, distributions and other
-€4.8m
Cash 2025
€2.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,297,902 | €17,304,459 | +€3.0m | +21.0% |
| Fixed assets | 21/28 | €3,140,423 | €3,245,329 | +€104,906 | +3.3% |
| Intangible fixed assets | 21 | €2 | €2 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,111,261 | €3,216,167 | +€104,906 | +3.4% |
| Land and buildings | 22 | €474,394 | €798,543 | +€324,149 | +68.3% |
| Plant, machinery and equipment | 23 | €76,999 | €64,426 | -€12,573 | -16.3% |
| Furniture and vehicles | 24 | €229,042 | €209,487 | -€19,556 | -8.5% |
| Leasing and similar rights | 25 | €2,330,826 | €2,091,369 | -€239,457 | -10.3% |
| Assets under construction and advance payments | 27 | - | €52,342 | +€52,342 | |
| Financial fixed assets | 28 | €29,160 | €29,160 | = | 0.0% |
| Affiliated companies | 280/1 | €2,900 | €2,900 | = | 0.0% |
| Participating interests | 280 | €2,900 | €2,900 | = | 0.0% |
| Other financial fixed assets | 284/8 | €26,260 | €26,260 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €26,260 | €26,260 | = | 0.0% |
| Current assets | 29/58 | €11,157,478 | €14,059,130 | +€2.9m | +26.0% |
| Stocks and contracts in progress | 3 | €2,779,367 | €3,321,223 | +€541,856 | +19.5% |
| Stocks | 30/36 | €2,779,367 | €3,321,223 | +€541,856 | +19.5% |
| Raw materials and consumables | 30/31 | €258,819 | €333,361 | +€74,542 | +28.8% |
| Goods purchased for resale | 34 | €2,520,548 | €2,987,862 | +€467,314 | +18.5% |
| Amounts receivable within one year | 40/41 | €7,312,627 | €7,674,940 | +€362,313 | +5.0% |
| Trade receivables | 40 | €3,907,135 | €4,370,836 | +€463,701 | +11.9% |
| Other amounts receivable | 41 | €3,405,492 | €3,304,104 | -€101,388 | -3.0% |
| Cash at bank and in hand | 54/58 | €201,325 | €2,284,710 | +€2.1m | +1034.8% |
| Deferred charges and accrued income | 490/1 | €864,159 | €778,257 | -€85,901 | -9.9% |
| Total equity and liabilities | 10/49 | €14,297,902 | €17,304,459 | +€3.0m | +21.0% |
| Equity | 10/15 | €3,728,698 | €1,468,392 | -€2.3m | -60.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €283,404 | €283,404 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49,789 | €49,789 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Other | 1319 | €24,789 | €24,789 | = | 0.0% |
| Distributable reserves | 133 | €233,614 | €233,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,195,294 | €934,988 | -€2.3m | -70.7% |
| Provisions and deferred taxes | 16 | €54,250 | €54,250 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €54,250 | €54,250 | = | 0.0% |
| Other liabilities and charges | 164/5 | €54,250 | €54,250 | = | 0.0% |
| Amounts payable | 17/49 | €10,514,954 | €15,781,817 | +€5.3m | +50.1% |
| Amounts payable after more than one year | 17 | €2,174,041 | €1,946,207 | -€227,834 | -10.5% |
| Financial debts | 170/4 | €2,174,041 | €1,946,207 | -€227,834 | -10.5% |
| Leasing and similar obligations | 172 | €2,174,041 | €1,946,207 | -€227,834 | -10.5% |
| Amounts payable within one year | 42/48 | €5,707,919 | €11,386,122 | +€5.7m | +99.5% |
| Current portion of amounts payable after more than one year | 42 | €232,379 | €231,147 | -€1,232 | -0.5% |
| Financial debts | 43 | €161,400 | €2,941,409 | +€2.8m | +1722.4% |
| Credit institutions | 430/8 | €161,400 | €2,941,409 | +€2.8m | +1722.4% |
| Trade debts | 44 | €1,651,710 | €2,728,461 | +€1.1m | +65.2% |
| Suppliers | 440/4 | €1,651,710 | €2,728,461 | +€1.1m | +65.2% |
| Advances received on contracts in progress | 46 | €5,910 | €15,235 | +€9,325 | +157.8% |
| Taxes, remuneration and social security | 45 | €430,379 | €664,390 | +€234,011 | +54.4% |
| Taxes | 450/3 | €193,238 | €337,764 | +€144,526 | +74.8% |
| Remuneration and social security | 454/9 | €237,141 | €326,627 | +€89,486 | +37.7% |
| Other amounts payable | 47/48 | €3,226,142 | €4,805,480 | +€1.6m | +49.0% |
| Accrued charges and deferred income | 492/3 | €2,632,993 | €2,449,488 | -€183,505 | -7.0% |
| Operating income | 70/76A | €23,673,447 | €25,986,641 | +€2.3m | +9.8% |
| Turnover | 70 | €23,363,763 | €25,659,294 | +€2.3m | +9.8% |
| Other operating income | 74 | €73,692 | €71,084 | -€2,608 | -3.5% |
| Non-recurring operating income | 76A | €235,992 | €256,263 | +€20,271 | +8.6% |
| Operating charges | 60/66A | €20,929,093 | €22,493,623 | +€1.6m | +7.5% |
| Goods for resale, raw materials and consumables | 60 | €14,848,672 | €16,320,838 | +€1.5m | +9.9% |
| Purchases | 600/8 | €14,800,562 | €16,862,693 | +€2.1m | +13.9% |
| Change in stocks: decrease (increase) | 609 | €48,110 | -€541,856 | -€589,966 | |
| Services and other goods | 61 | €2,396,464 | €2,496,762 | +€100,298 | +4.2% |
| Remuneration, social security and pensions | 62 | €3,209,602 | €3,205,480 | -€4,122 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €342,535 | €348,551 | +€6,016 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,391 | - | -€12,391 | |
| Other operating charges | 640/8 | €42,032 | €43,210 | +€1,178 | +2.8% |
| Non-recurring operating charges | 66A | €77,397 | €78,782 | +€1,386 | +1.8% |
| Operating profit (loss) | 9901 | €2,744,354 | €3,493,018 | +€748,664 | +27.3% |
| Financial income | 75/76B | €41,305 | €47,952 | +€6,647 | +16.1% |
| Recurring financial income | 75 | €41,305 | €47,952 | +€6,647 | +16.1% |
| Income from financial fixed assets | 750 | €3,500 | - | -€3,500 | |
| Income from current assets | 751 | €36,978 | €47,690 | +€10,711 | +29.0% |
| Other financial income | 752/9 | €827 | €263 | -€564 | -68.2% |
| Financial charges | 65/66B | €77,671 | €84,243 | +€6,572 | +8.5% |
| Recurring financial charges | 65 | €77,671 | €82,780 | +€5,109 | +6.6% |
| Debt charges | 650 | €62,887 | €56,866 | -€6,021 | -9.6% |
| Other financial charges | 652/9 | €14,784 | €25,914 | +€11,130 | +75.3% |
| Non-recurring financial charges | 66B | - | €1,463 | +€1,463 | |
| Profit (loss) for the period before taxes | 9903 | €2,707,987 | €3,456,727 | +€748,739 | +27.6% |
| Income taxes | 67/77 | €701,749 | €917,033 | +€215,283 | +30.7% |
| Taxes | 670/3 | €701,749 | €917,033 | +€215,283 | +30.7% |
| Profit (loss) for the period | 9904 | €2,006,238 | €2,539,694 | +€533,456 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,006,238 | €2,539,694 | +€533,456 | +26.6% |
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 7 October 2026 via checked.be.