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
- Cash -€48,190
down €48,190 (-47.9%), from €100,606 to €52,416
mainly Trade debts (-€53,296) and Receivables within one year (-€33,218)
- Receivables within one year +€33,218
up €33,218 (+18.1%), from €183,595 to €216,813
of which Trade receivables: +€24,610
- Current investments +€15,031
up €15,031 (+63.5%), from €23,678 to €38,709
- Intangible fixed assets -€6,700
down €6,700 (-41.1%), from €16,320 to €9,620
- Profit (loss) carried forward +€63,184
up €63,184 (+31.4%), from €201,366 to €264,551
- Trade debts -€53,296
down €53,296 (-98.1%), from €54,320 to €1,024
- Accrued charges and deferred income -€20,230
down €20,230 (-99.9%), from €20,245 to €15
- Tax, wage and social debts +€6,455
up €6,455 (+10.9%), from €59,399 to €65,854
of which Remuneration and social security: +€5,177
- Staff costs +€19,148
up €19,148 (+4.3%), from €449,927 to €469,075
- Gross operating margin +€13,470
up €13,470 (+2.6%), from €527,331 to €540,801
- Financial charges -€5,450
down €5,450 (-75.8%), from €7,187 to €1,737
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 | €335,886 | €332,232 | -€3,654 | -1.1% |
| Fixed assets | 21/28 | €17,570 | €10,870 | -€6,700 | -38.1% |
| Intangible fixed assets | 21 | €16,320 | €9,620 | -€6,700 | -41.1% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €318,315 | €321,361 | +€3,046 | +1.0% |
| Amounts receivable within one year | 40/41 | €183,595 | €216,813 | +€33,218 | +18.1% |
| Trade receivables | 40 | €67,072 | €91,682 | +€24,610 | +36.7% |
| Other amounts receivable | 41 | €116,523 | €125,131 | +€8,608 | +7.4% |
| Current investments | 50/53 | €23,678 | €38,709 | +€15,031 | +63.5% |
| Cash at bank and in hand | 54/58 | €100,606 | €52,416 | -€48,190 | -47.9% |
| Deferred charges and accrued income | 490/1 | €10,436 | €13,423 | +€2,987 | +28.6% |
| Total equity and liabilities | 10/49 | €335,886 | €332,232 | -€3,654 | -1.1% |
| Equity | 10/15 | €201,366 | €264,551 | +€63,184 | +31.4% |
| Profit (loss) carried forward | 14 | €201,366 | €264,551 | +€63,184 | +31.4% |
| Amounts payable | 17/49 | €134,519 | €67,681 | -€66,838 | -49.7% |
| Amounts payable within one year | 42/48 | €114,274 | €67,666 | -€46,608 | -40.8% |
| Financial debts | 43 | €555 | €787 | +€232 | +41.9% |
| Credit institutions | 430/8 | €555 | €787 | +€232 | +41.9% |
| Trade debts | 44 | €54,320 | €1,024 | -€53,296 | -98.1% |
| Suppliers | 440/4 | €54,320 | €1,024 | -€53,296 | -98.1% |
| Taxes, remuneration and social security | 45 | €59,399 | €65,854 | +€6,455 | +10.9% |
| Taxes | 450/3 | €17,024 | €18,302 | +€1,278 | +7.5% |
| Remuneration and social security | 454/9 | €42,375 | €47,553 | +€5,177 | +12.2% |
| Accrued charges and deferred income | 492/3 | €20,245 | €15 | -€20,230 | -99.9% |
| Non-recurring operating income | 76A | €702 | €0 | -€702 | -100.0% |
| Remuneration, social security and pensions | 62 | €449,927 | €469,075 | +€19,148 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,780 | €6,700 | +€2,920 | +77.3% |
| Other operating charges | 640/8 | €592 | €292 | -€300 | -50.7% |
| Gross operating margin | 9900 | €527,331 | €540,801 | +€13,470 | +2.6% |
| Operating profit (loss) | 9901 | €73,033 | €64,735 | -€8,298 | -11.4% |
| Financial income | 75/76B | €25 | €225 | +€200 | +796.8% |
| Recurring financial income | 75 | €25 | €225 | +€200 | +796.8% |
| Financial charges | 65/66B | €7,187 | €1,737 | -€5,450 | -75.8% |
| Recurring financial charges | 65 | €7,187 | €1,737 | -€5,450 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | €65,871 | €63,224 | -€2,648 | -4.0% |
| Income taxes | 67/77 | €102 | €39 | -€63 | -61.7% |
| Profit (loss) for the period | 9904 | €65,769 | €63,184 | -€2,585 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €65,769 | €63,184 | -€2,585 | -3.9% |
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 9 October 2026 via checked.be.