ROTRANS: 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.
ROTRANS
Largest movements
- Tangible fixed assets -€24,389
down €24,389 (-6.2%), from €390,925 to €366,536
- Provisions -€122,320
no longer reported in 2025 (was €122,320)
- Tax, wage and social debts +€65,437
new in 2025: €65,437
- Reserves +€34,654
up €34,654 (+7.2%), from €483,417 to €518,071
of which Distributable reserves: +€401,613
- Taxes +€64,910
new in 2025: €64,910
- Gross operating margin +€3,036
up €3,036 (+37.2%), from -€8,158 to -€5,122
- Financial income +€812
up €812 (+8.7%), from €9,368 to €10,180
- Financial charges -€273
down €273 (-14.5%), from €1,881 to €1,608
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 | €735,312 | €713,380 | -€21,931 | -3.0% |
| Fixed assets | 21/28 | €480,926 | €456,537 | -€24,389 | -5.1% |
| Tangible fixed assets | 22/27 | €390,925 | €366,536 | -€24,389 | -6.2% |
| Land and buildings | 22 | €390,925 | €366,536 | -€24,389 | -6.2% |
| Financial fixed assets | 28 | €90,001 | €90,001 | = | 0.0% |
| Current assets | 29/58 | €254,386 | €256,843 | +€2,458 | +1.0% |
| Amounts receivable within one year | 40/41 | €246,502 | €247,986 | +€1,484 | +0.6% |
| Other amounts receivable | 41 | €246,502 | €247,986 | +€1,484 | +0.6% |
| Cash at bank and in hand | 54/58 | €63 | €228 | +€165 | +262% |
| Deferred charges and accrued income | 490/1 | €7,821 | €8,629 | +€808 | +10.3% |
| Total equity and liabilities | 10/49 | €735,312 | €713,380 | -€21,931 | -3.0% |
| Equity | 10/15 | €603,417 | €638,071 | +€34,654 | +5.7% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €483,417 | €518,071 | +€34,654 | +7.2% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €366,959 | - | -€366,959 | |
| Distributable reserves | 133 | €104,459 | €506,071 | +€401,613 | +384% |
| Provisions and deferred taxes | 16 | €122,320 | - | -€122,320 | |
| Deferred taxes | 168 | €122,320 | - | -€122,320 | |
| Amounts payable | 17/49 | €9,575 | €75,309 | +€65,734 | +687% |
| Amounts payable within one year | 42/48 | €9,575 | €75,309 | +€65,734 | +687% |
| Financial debts | 43 | €9,303 | €8,932 | -€371 | -4.0% |
| Credit institutions | 430/8 | €9,303 | - | -€9,303 | |
| Other loans | 439 | - | €8,932 | +€8,932 | |
| Trade debts | 44 | €272 | €940 | +€668 | +246% |
| Suppliers | 440/4 | €272 | €940 | +€668 | +246% |
| Taxes, remuneration and social security | 45 | - | €65,437 | +€65,437 | |
| Taxes | 450/3 | - | €65,437 | +€65,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,389 | €24,389 | = | 0.0% |
| Other operating charges | 640/8 | €1,739 | €1,816 | +€77 | +4.5% |
| Gross operating margin | 9900 | -€8,158 | -€5,122 | +€3,036 | +37.2% |
| Operating profit (loss) | 9901 | -€34,286 | -€31,327 | +€2,959 | +8.6% |
| Financial income | 75/76B | €9,368 | €10,180 | +€812 | +8.7% |
| Recurring financial income | 75 | €9,368 | €10,180 | +€812 | +8.7% |
| Financial charges | 65/66B | €1,881 | €1,608 | -€273 | -14.5% |
| Recurring financial charges | 65 | €1,881 | €1,608 | -€273 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,798 | -€22,755 | +€4,043 | +15.1% |
| Transfer from deferred taxes | 780 | - | €122,320 | +€122,320 | |
| Income taxes | 67/77 | - | €64,910 | +€64,910 | |
| Profit (loss) for the period | 9904 | -€26,798 | €34,654 | +€61,452 | |
| Transfer from tax-exempt reserves | 789 | - | €366,959 | +€366,959 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,798 | €401,613 | +€428,411 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.