ROTONDA: 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.
ROTONDA
Largest movements
- Financial fixed assets +€113,594
up €113,594 (+31.6%), from €359,725 to €473,319
- Deferred charges and accrued income -€19,811
down €19,811 (-23.2%), from €85,432 to €65,621
- Cash +€7,067
up €7,067 (+179%), from €3,940 to €11,007
mainly Other debts (+€178,971) and Deferred charges and accrued income (+€19,811)
- Other debts +€178,971
up €178,971 (+57.3%), from €312,330 to €491,301
- Profit (loss) carried forward -€76,957
down €76,957 (-81.1%), from -€94,885 to -€171,842
- Gross operating margin -€20,512
down €20,512 (-43.8%), from -€46,836 to -€67,348
- Financial charges +€7,516
up €7,516 (+4,583%), from €164 to €7,680
of which Non-recurring financial charges: +€7,500
- Financial income +€1,596
up €1,596 (+61.5%), from €2,594 to €4,190
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 | €477,845 | €579,459 | +€101,615 | +21.3% |
| Fixed assets | 21/28 | €361,659 | €475,339 | +€113,680 | +31.4% |
| Tangible fixed assets | 22/27 | €1,934 | €2,020 | +€86 | +4.4% |
| Furniture and vehicles | 24 | €1,934 | €2,020 | +€86 | +4.4% |
| Financial fixed assets | 28 | €359,725 | €473,319 | +€113,594 | +31.6% |
| Current assets | 29/58 | €116,185 | €104,120 | -€12,065 | -10.4% |
| Amounts receivable within one year | 40/41 | €26,813 | €27,492 | +€679 | +2.5% |
| Trade receivables | 40 | €25,540 | €26,501 | +€960 | +3.8% |
| Other amounts receivable | 41 | €1,272 | €991 | -€281 | -22.1% |
| Cash at bank and in hand | 54/58 | €3,940 | €11,007 | +€7,067 | +179% |
| Deferred charges and accrued income | 490/1 | €85,432 | €65,621 | -€19,811 | -23.2% |
| Total equity and liabilities | 10/49 | €477,845 | €579,459 | +€101,615 | +21.3% |
| Equity | 10/15 | €165,115 | €88,158 | -€76,957 | -46.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €100,000 | - | -€100,000 | |
| Other | 1109/19 | €100,000 | - | -€100,000 | |
| Revaluation surpluses | 12 | €160,000 | €160,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,885 | -€171,842 | -€76,957 | -81.1% |
| Amounts payable | 17/49 | €312,730 | €491,301 | +€178,572 | +57.1% |
| Amounts payable within one year | 42/48 | €312,730 | €491,301 | +€178,572 | +57.1% |
| Taxes, remuneration and social security | 45 | €400 | - | -€400 | |
| Taxes | 450/3 | €400 | - | -€400 | |
| Other amounts payable | 47/48 | €312,330 | €491,301 | +€178,971 | +57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,426 | €2,063 | +€637 | +44.7% |
| Other operating charges | 640/8 | €2,801 | €3,452 | +€651 | +23.2% |
| Gross operating margin | 9900 | -€46,836 | -€67,348 | -€20,512 | -43.8% |
| Operating profit (loss) | 9901 | -€51,063 | -€72,864 | -€21,800 | -42.7% |
| Financial income | 75/76B | €2,594 | €4,190 | +€1,596 | +61.5% |
| Recurring financial income | 75 | €2,594 | €4,190 | +€1,596 | +61.5% |
| Financial charges | 65/66B | €164 | €7,680 | +€7,516 | +4,583% |
| Recurring financial charges | 65 | €164 | €180 | +€16 | +9.8% |
| Non-recurring financial charges | 66B | - | €7,500 | +€7,500 | |
| Profit (loss) for the period before taxes | 9903 | -€48,633 | -€76,354 | -€27,721 | -57.0% |
| Income taxes | 67/77 | €400 | €603 | +€204 | +50.9% |
| Profit (loss) for the period | 9904 | -€49,033 | -€76,957 | -€27,924 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,033 | -€76,957 | -€27,924 | -57.0% |
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 21 October 2026 via checked.be.