ROTOPI: 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.
ROTOPI
Largest movements
- Tangible fixed assets +€34,632
up €34,632 (+19.2%), from €180,319 to €214,951
of which Furniture and vehicles: +€46,522
- Deferred charges and accrued income -€2,708
down €2,708 (-64.3%), from €4,210 to €1,502
- Reserves +€63,093
up €63,093 (+46.7%), from €135,090 to €198,183
of which Distributable reserves: +€63,093
- Tax, wage and social debts -€17,114
down €17,114 (-85.7%), from €19,963 to €2,848
of which Taxes: -€12,238
- Other debts -€9,821
down €9,821 (-77.2%), from €12,729 to €2,908
- Gross operating margin +€58,930
up €58,930 (+71.3%), from €82,664 to €141,594
- Staff costs -€33,237
down €33,237 (-72.4%), from €45,881 to €12,644
- Taxes +€26,776
up €26,776 (+940%), from €2,848 to €29,624
- Depreciation +€17,505
up €17,505 (+116%), from €15,063 to €32,567
- Financial charges -€6,204
down €6,204 (-80.5%), from €7,705 to €1,502
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 | €189,607 | €222,627 | +€33,020 | +17.4% |
| Fixed assets | 21/28 | €180,319 | €214,951 | +€34,632 | +19.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €180,319 | €214,951 | +€34,632 | +19.2% |
| Land and buildings | 22 | €136,437 | €124,910 | -€11,527 | -8.4% |
| Plant, machinery and equipment | 23 | €1,263 | €900 | -€363 | -28.8% |
| Furniture and vehicles | 24 | €42,619 | €89,141 | +€46,522 | +109% |
| Current assets | 29/58 | €9,287 | €7,676 | -€1,611 | -17.3% |
| Amounts receivable within one year | 40/41 | €1,761 | €1,873 | +€112 | +6.4% |
| Trade receivables | 40 | €1,587 | - | -€1,587 | |
| Other amounts receivable | 41 | €174 | €1,873 | +€1,699 | +977% |
| Cash at bank and in hand | 54/58 | €3,316 | €4,301 | +€985 | +29.7% |
| Deferred charges and accrued income | 490/1 | €4,210 | €1,502 | -€2,708 | -64.3% |
| Total equity and liabilities | 10/49 | €189,607 | €222,627 | +€33,020 | +17.4% |
| Equity | 10/15 | €153,690 | €216,783 | +€63,093 | +41.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,090 | €198,183 | +€63,093 | +46.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,230 | €196,323 | +€63,093 | +47.4% |
| Amounts payable | 17/49 | €35,917 | €5,844 | -€30,073 | -83.7% |
| Amounts payable within one year | 42/48 | €35,917 | €5,844 | -€30,073 | -83.7% |
| Current portion of amounts payable after more than one year | 42 | €1,136 | - | -€1,136 | |
| Trade debts | 44 | €2,089 | €88 | -€2,002 | -95.8% |
| Suppliers | 440/4 | €2,089 | €88 | -€2,002 | -95.8% |
| Taxes, remuneration and social security | 45 | €19,963 | €2,848 | -€17,114 | -85.7% |
| Taxes | 450/3 | €15,086 | €2,848 | -€12,238 | -81.1% |
| Remuneration and social security | 454/9 | €4,877 | - | -€4,877 | |
| Other amounts payable | 47/48 | €12,729 | €2,908 | -€9,821 | -77.2% |
| Non-recurring operating income | 76A | €2,972 | €190,124 | +€187,152 | +6,297% |
| Remuneration, social security and pensions | 62 | €45,881 | €12,644 | -€33,237 | -72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,063 | €32,567 | +€17,505 | +116% |
| Other operating charges | 640/8 | €2,650 | €2,269 | -€382 | -14.4% |
| Gross operating margin | 9900 | €82,664 | €141,594 | +€58,930 | +71.3% |
| Operating profit (loss) | 9901 | €19,070 | €94,114 | +€75,044 | +394% |
| Financial income | 75/76B | €92 | €105 | +€13 | +14.5% |
| Recurring financial income | 75 | €92 | €105 | +€13 | +14.5% |
| Financial charges | 65/66B | €7,705 | €1,502 | -€6,204 | -80.5% |
| Recurring financial charges | 65 | €7,705 | €1,502 | -€6,204 | -80.5% |
| Profit (loss) for the period before taxes | 9903 | €11,456 | €92,717 | +€81,261 | +709% |
| Income taxes | 67/77 | €2,848 | €29,624 | +€26,776 | +940% |
| Profit (loss) for the period | 9904 | €8,608 | €63,093 | +€54,485 | +633% |
| Profit (loss) for the period to be appropriated | 9905 | €8,608 | €63,093 | +€54,485 | +633% |
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 15 October 2026 via checked.be.