Rotor: 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.
Rotor
Largest movements
- Tangible fixed assets -€17,230
down €17,230 (-7.8%), from €219,896 to €202,667
of which Land and buildings: -€9,532
- Receivables within one year -€14,278
down €14,278 (-19.7%), from €72,377 to €58,099
of which Other amounts receivable: -€11,290
- Other debts -€39,983
down €39,983 (-32.8%), from €122,062 to €82,079
- Debts after one year -€8,326
down €8,326 (-4.0%), from €209,922 to €201,596
- Profit (loss) carried forward +€7,343
up €7,343 (+1.9%), from -€394,914 to -€387,571
- Gross operating margin +€34,502
up €34,502, from -€1,810 to €32,692
- Other operating charges -€24,189
down €24,189 (-90.5%), from €26,725 to €2,536
- Depreciation +€8,905
up €8,905 (+99.2%), from €8,974 to €17,880
- Financial charges +€2,717
up €2,717 (+135.1%), from €2,011 to €4,728
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,467 | €310,544 | -€35,924 | -10.4% |
| Fixed assets | 21/28 | €220,961 | €203,732 | -€17,230 | -7.8% |
| Tangible fixed assets | 22/27 | €219,896 | €202,667 | -€17,230 | -7.8% |
| Land and buildings | 22 | €187,593 | €178,062 | -€9,532 | -5.1% |
| Plant, machinery and equipment | 23 | €2,451 | €1,793 | -€658 | -26.8% |
| Furniture and vehicles | 24 | €29,852 | €22,812 | -€7,040 | -23.6% |
| Financial fixed assets | 28 | €1,065 | €1,065 | = | 0.0% |
| Current assets | 29/58 | €125,506 | €106,812 | -€18,694 | -14.9% |
| Stocks and contracts in progress | 3 | €47,810 | €46,660 | -€1,150 | -2.4% |
| Stocks | 30/36 | €47,810 | €46,660 | -€1,150 | -2.4% |
| Amounts receivable within one year | 40/41 | €72,377 | €58,099 | -€14,278 | -19.7% |
| Trade receivables | 40 | €61,087 | €58,099 | -€2,988 | -4.9% |
| Other amounts receivable | 41 | €11,290 | - | -€11,290 | |
| Cash at bank and in hand | 54/58 | €5,318 | €2,052 | -€3,266 | -61.4% |
| Total equity and liabilities | 10/49 | €346,467 | €310,544 | -€35,924 | -10.4% |
| Equity | 10/15 | €1,716 | €9,059 | +€7,343 | +427.9% |
| Contributions | 10/11 | €396,630 | €396,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€394,914 | -€387,571 | +€7,343 | +1.9% |
| Amounts payable | 17/49 | €344,751 | €301,485 | -€43,267 | -12.6% |
| Amounts payable after more than one year | 17 | €209,922 | €201,596 | -€8,326 | -4.0% |
| Financial debts | 170/4 | €209,922 | €201,596 | -€8,326 | -4.0% |
| Amounts payable within one year | 42/48 | €134,829 | €99,889 | -€34,940 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €8,090 | €8,326 | +€236 | +2.9% |
| Trade debts | 44 | €4,677 | €8,066 | +€3,389 | +72.5% |
| Suppliers | 440/4 | €4,677 | €8,066 | +€3,389 | +72.5% |
| Taxes, remuneration and social security | 45 | - | €1,418 | +€1,418 | |
| Taxes | 450/3 | - | €568 | +€568 | |
| Remuneration and social security | 454/9 | - | €850 | +€850 | |
| Other amounts payable | 47/48 | €122,062 | €82,079 | -€39,983 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,974 | €17,880 | +€8,905 | +99.2% |
| Other operating charges | 640/8 | €26,725 | €2,536 | -€24,189 | -90.5% |
| Gross operating margin | 9900 | -€1,810 | €32,692 | +€34,502 | |
| Operating profit (loss) | 9901 | -€37,510 | €12,276 | +€49,786 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +225.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +225.0% |
| Financial charges | 65/66B | €2,011 | €4,728 | +€2,717 | +135.1% |
| Recurring financial charges | 65 | €2,011 | €4,728 | +€2,717 | +135.1% |
| Profit (loss) for the period before taxes | 9903 | -€39,521 | €7,548 | +€47,069 | |
| Income taxes | 67/77 | €205 | €205 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€39,726 | €7,343 | +€47,069 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,726 | €7,343 | +€47,069 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.