ROTONIA: 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.
ROTONIA
Largest movements
- Cash +€34,988
up €34,988 (+12.8%), from €273,679 to €308,667
mainly Net result for the year (+€33,219) and Depreciation (+€31,439)
- Tangible fixed assets -€31,230
down €31,230 (-3.6%), from €877,795 to €846,566
- Other debts -€39,715
down €39,715 (-75.2%), from €52,827 to €13,112
- Reserves +€33,000
up €33,000 (+52.8%), from €62,500 to €95,500
- Gross operating margin +€15,300
up €15,300 (+22.2%), from €69,058 to €84,358
- Taxes +€9,294
up €9,294 (+280%), from €3,315 to €12,609
- Financial charges +€1,177
up €1,177 (+80.8%), from €1,457 to €2,634
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,153,729 | €1,158,313 | +€4,585 | +0.4% |
| Fixed assets | 21/28 | €878,219 | €846,780 | -€31,439 | -3.6% |
| Intangible fixed assets | 21 | €424 | €215 | -€209 | -49.4% |
| Tangible fixed assets | 22/27 | €877,795 | €846,566 | -€31,230 | -3.6% |
| Land and buildings | 22 | €877,795 | €846,566 | -€31,230 | -3.6% |
| Current assets | 29/58 | €275,509 | €311,533 | +€36,024 | +13.1% |
| Amounts receivable within one year | 40/41 | €171 | €1,421 | +€1,250 | +731% |
| Trade receivables | 40 | €171 | €1,421 | +€1,250 | +731% |
| Cash at bank and in hand | 54/58 | €273,679 | €308,667 | +€34,988 | +12.8% |
| Deferred charges and accrued income | 490/1 | €1,659 | €1,445 | -€215 | -12.9% |
| Total equity and liabilities | 10/49 | €1,153,729 | €1,158,313 | +€4,585 | +0.4% |
| Equity | 10/15 | €1,077,647 | €1,110,866 | +€33,219 | +3.1% |
| Contributions | 10/11 | €1,010,000 | €1,010,000 | = | 0.0% |
| Reserves | 13 | €62,500 | €95,500 | +€33,000 | +52.8% |
| Distributable reserves | 133 | €62,500 | €95,500 | +€33,000 | +52.8% |
| Profit (loss) carried forward | 14 | €5,147 | €5,366 | +€219 | +4.3% |
| Amounts payable | 17/49 | €76,081 | €47,447 | -€28,635 | -37.6% |
| Amounts payable after more than one year | 17 | €11,088 | €12,833 | +€1,745 | +15.7% |
| Other amounts payable | 178/9 | €11,088 | €12,833 | +€1,745 | +15.7% |
| Amounts payable within one year | 42/48 | €58,671 | €31,485 | -€27,186 | -46.3% |
| Trade debts | 44 | €2,341 | €5,960 | +€3,620 | +155% |
| Suppliers | 440/4 | €2,341 | €5,960 | +€3,620 | +155% |
| Taxes, remuneration and social security | 45 | €3,504 | €12,413 | +€8,909 | +254% |
| Taxes | 450/3 | €3,504 | €12,413 | +€8,909 | +254% |
| Other amounts payable | 47/48 | €52,827 | €13,112 | -€39,715 | -75.2% |
| Accrued charges and deferred income | 492/3 | €6,323 | €3,129 | -€3,194 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,434 | €31,439 | +€5 | 0.0% |
| Other operating charges | 640/8 | €4,942 | €5,110 | +€168 | +3.4% |
| Gross operating margin | 9900 | €69,058 | €84,358 | +€15,300 | +22.2% |
| Operating profit (loss) | 9901 | €32,683 | €47,809 | +€15,127 | +46.3% |
| Financial income | 75/76B | €38 | €653 | +€615 | +1,615% |
| Recurring financial income | 75 | €38 | €653 | +€615 | +1,615% |
| Financial charges | 65/66B | €1,457 | €2,634 | +€1,177 | +80.8% |
| Recurring financial charges | 65 | €1,457 | €2,634 | +€1,177 | +80.8% |
| Profit (loss) for the period before taxes | 9903 | €31,264 | €45,828 | +€14,564 | +46.6% |
| Income taxes | 67/77 | €3,315 | €12,609 | +€9,294 | +280% |
| Profit (loss) for the period | 9904 | €27,949 | €33,219 | +€5,270 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,949 | €33,219 | +€5,270 | +18.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.