ROTOR: 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.
ROTOR
Largest movements
- Stocks and contracts +€34,273
up €34,273 (+199.4%), from €17,186 to €51,459
- Receivables within one year -€17,402
no longer reported in 2025 (was €17,402)
of which Trade receivables: -€17,333
- Cash +€13,497
up €13,497 (+421.5%), from €3,202 to €16,699
mainly Other debts (+€53,221) and Net result for the year (+€18,621)
- Tangible fixed assets -€1,257
down €1,257 (-33.4%), from €3,759 to €2,503
- Other debts +€53,221
new in 2025: €53,221
- Profit (loss) carried forward -€19,628
no longer reported in 2025 (was €19,628)
- Trade debts -€5,845
down €5,845 (-42.4%), from €13,781 to €7,936
- Tax, wage and social debts +€2,068
up €2,068 (+45.5%), from €4,543 to €6,611
- Gross operating margin +€14,904
up €14,904 (+131.2%), from €11,359 to €26,262
- Taxes +€5,998
up €5,998, from -€13 to €5,985
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,652 | €71,168 | +€29,516 | +70.9% |
| Fixed assets | 21/28 | €3,759 | €2,503 | -€1,257 | -33.4% |
| Tangible fixed assets | 22/27 | €3,759 | €2,503 | -€1,257 | -33.4% |
| Furniture and vehicles | 24 | €3,759 | €2,503 | -€1,257 | -33.4% |
| Current assets | 29/58 | €37,892 | €68,665 | +€30,773 | +81.2% |
| Stocks and contracts in progress | 3 | €17,186 | €51,459 | +€34,273 | +199.4% |
| Stocks | 30/36 | €17,186 | €51,459 | +€34,273 | +199.4% |
| Amounts receivable within one year | 40/41 | €17,402 | - | -€17,402 | |
| Trade receivables | 40 | €17,333 | - | -€17,333 | |
| Other amounts receivable | 41 | €69 | - | -€69 | |
| Cash at bank and in hand | 54/58 | €3,202 | €16,699 | +€13,497 | +421.5% |
| Deferred charges and accrued income | 490/1 | €103 | €508 | +€405 | +393.6% |
| Total equity and liabilities | 10/49 | €41,652 | €71,168 | +€29,516 | +70.9% |
| Equity | 10/15 | €22,628 | €3,000 | -€19,628 | -86.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,628 | - | -€19,628 | |
| Amounts payable | 17/49 | €19,024 | €68,168 | +€49,144 | +258.3% |
| Amounts payable within one year | 42/48 | €18,324 | €67,768 | +€49,444 | +269.8% |
| Trade debts | 44 | €13,781 | €7,936 | -€5,845 | -42.4% |
| Suppliers | 440/4 | €13,781 | €7,936 | -€5,845 | -42.4% |
| Taxes, remuneration and social security | 45 | €4,543 | €6,611 | +€2,068 | +45.5% |
| Taxes | 450/3 | €4,543 | €6,611 | +€2,068 | +45.5% |
| Other amounts payable | 47/48 | - | €53,221 | +€53,221 | |
| Accrued charges and deferred income | 492/3 | €700 | €400 | -€300 | -42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,257 | €1,257 | = | 0.0% |
| Other operating charges | 640/8 | €359 | €255 | -€104 | -29.1% |
| Gross operating margin | 9900 | €11,359 | €26,262 | +€14,904 | +131.2% |
| Operating profit (loss) | 9901 | €9,743 | €24,751 | +€15,008 | +154.0% |
| Financial income | 75/76B | €63 | €0 | -€63 | -100.0% |
| Recurring financial income | 75 | €63 | €0 | -€63 | -100.0% |
| Financial charges | 65/66B | €109 | €145 | +€36 | +33.0% |
| Recurring financial charges | 65 | €109 | €145 | +€36 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €9,698 | €24,606 | +€14,909 | +153.7% |
| Income taxes | 67/77 | -€13 | €5,985 | +€5,998 | |
| Profit (loss) for the period | 9904 | €9,710 | €18,621 | +€8,911 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,710 | €18,621 | +€8,911 | +91.8% |
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 10 October 2026 via checked.be.