ROTSAERT: 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.
ROTSAERT
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+707.7%), from €183,178 to €1.5m
- Cash -€1.3m
down €1.3m (-86.1%), from €1.5m to €209,283
mainly Receivables within one year (-€1.3m) and Smaller working-capital items (-€1,759)
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€5,295
up €5,295 (+164.9%), from €3,211 to €8,507
- Taxes +€1,053
up €1,053, from €0 to €1,053
- Gross operating margin +€378
up €378 (+13.2%), from -€2,861 to -€2,484
- Other operating charges +€93
up €93 (+9.6%), from €968 to €1,060
- Financial charges +€42
up €42 (+93.4%), from €45 to €87
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 | €1,686,686 | €1,688,749 | +€2,063 | +0.1% |
| Current assets | 29/58 | €1,686,686 | €1,688,749 | +€2,063 | +0.1% |
| Amounts receivable within one year | 40/41 | €183,178 | €1,479,466 | +€1.3m | +707.7% |
| Other amounts receivable | 41 | €183,178 | €1,479,466 | +€1.3m | +707.7% |
| Cash at bank and in hand | 54/58 | €1,503,508 | €209,283 | -€1.3m | -86.1% |
| Total equity and liabilities | 10/49 | €1,686,686 | €1,688,749 | +€2,063 | +0.1% |
| Equity | 10/15 | €1,682,427 | €1,686,249 | +€3,822 | +0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,237,738 | €1,237,738 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,231,538 | €1,231,538 | = | 0.0% |
| Profit (loss) carried forward | 14 | €382,689 | €386,511 | +€3,822 | +1.0% |
| Amounts payable | 17/49 | €4,259 | €2,500 | -€1,759 | -41.3% |
| Amounts payable within one year | 42/48 | €4,259 | €2,500 | -€1,759 | -41.3% |
| Trade debts | 44 | €1,694 | - | -€1,694 | |
| Suppliers | 440/4 | €1,694 | - | -€1,694 | |
| Taxes, remuneration and social security | 45 | €2,500 | €2,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €66 | - | -€66 | |
| Other operating charges | 640/8 | €968 | €1,060 | +€93 | +9.6% |
| Gross operating margin | 9900 | -€2,861 | -€2,484 | +€378 | +13.2% |
| Operating profit (loss) | 9901 | -€3,829 | -€3,544 | +€285 | +7.4% |
| Financial income | 75/76B | €3,211 | €8,507 | +€5,295 | +164.9% |
| Recurring financial income | 75 | €3,211 | €8,507 | +€5,295 | +164.9% |
| Financial charges | 65/66B | €45 | €87 | +€42 | +93.4% |
| Recurring financial charges | 65 | €45 | €87 | +€42 | +93.4% |
| Profit (loss) for the period before taxes | 9903 | -€663 | €4,876 | +€5,538 | |
| Income taxes | 67/77 | €0 | €1,053 | +€1,053 | |
| Profit (loss) for the period | 9904 | -€663 | €3,822 | +€4,485 | |
| Profit (loss) for the period to be appropriated | 9905 | -€663 | €3,822 | +€4,485 |
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.