ROTSAERT CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€19,895
down €19,895 (-13.5%), from €146,936 to €127,042
of which Land and buildings: -€12,045
- Cash +€16,877
up €16,877 (+37.2%), from €45,311 to €62,187
mainly Depreciation (+€22,862) and Net result for the year (+€13,951)
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Receivables within one year +€2,829
up €2,829 (+19.4%), from €14,607 to €17,437
of which Trade receivables: +€3,683
- Debts after one year -€15,143
down €15,143 (-13.9%), from €109,251 to €94,108
- Reserves +€11,524
up €11,524 (+16.8%), from €68,518 to €80,042
- Current portion of long-term debt -€5,386
down €5,386 (-26.2%), from €20,529 to €15,143
- Tax, wage and social debts -€3,722
down €3,722 (-55.6%), from €6,689 to €2,967
- Gross operating margin +€5,975
up €5,975 (+13.5%), from €44,151 to €50,127
- Depreciation +€2,350
up €2,350 (+11.5%), from €20,512 to €22,862
- Taxes +€853
up €853 (+13.3%), from €6,407 to €7,260
- Other operating charges +€698
up €698 (+40.0%), from €1,743 to €2,441
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 | €221,461 | €211,877 | -€9,584 | -4.3% |
| Fixed assets | 21/28 | €146,936 | €127,042 | -€19,895 | -13.5% |
| Tangible fixed assets | 22/27 | €146,936 | €127,042 | -€19,895 | -13.5% |
| Land and buildings | 22 | €134,671 | €122,626 | -€12,045 | -8.9% |
| Plant, machinery and equipment | 23 | €4,789 | €3,704 | -€1,085 | -22.7% |
| Furniture and vehicles | 24 | €7,477 | €712 | -€6,765 | -90.5% |
| Current assets | 29/58 | €74,524 | €84,835 | +€10,310 | +13.8% |
| Amounts receivable within one year | 40/41 | €14,607 | €17,437 | +€2,829 | +19.4% |
| Trade receivables | 40 | €13,014 | €16,697 | +€3,683 | +28.3% |
| Other amounts receivable | 41 | €1,593 | €740 | -€853 | -53.5% |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €45,311 | €62,187 | +€16,877 | +37.2% |
| Deferred charges and accrued income | 490/1 | €4,606 | €5,211 | +€604 | +13.1% |
| Total equity and liabilities | 10/49 | €221,461 | €211,877 | -€9,584 | -4.3% |
| Equity | 10/15 | €80,918 | €92,442 | +€11,524 | +14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €68,518 | €80,042 | +€11,524 | +16.8% |
| Distributable reserves | 133 | €68,518 | €80,042 | +€11,524 | +16.8% |
| Amounts payable | 17/49 | €140,543 | €119,435 | -€21,108 | -15.0% |
| Amounts payable after more than one year | 17 | €109,251 | €94,108 | -€15,143 | -13.9% |
| Financial debts | 170/4 | €109,251 | €94,108 | -€15,143 | -13.9% |
| Amounts payable within one year | 42/48 | €30,743 | €24,468 | -€6,275 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €20,529 | €15,143 | -€5,386 | -26.2% |
| Trade debts | 44 | €1,434 | €2,436 | +€1,002 | +69.8% |
| Suppliers | 440/4 | €1,434 | €2,436 | +€1,002 | +69.8% |
| Taxes, remuneration and social security | 45 | €6,689 | €2,967 | -€3,722 | -55.6% |
| Taxes | 450/3 | €6,689 | €2,967 | -€3,722 | -55.6% |
| Other amounts payable | 47/48 | €2,091 | €3,922 | +€1,831 | +87.6% |
| Accrued charges and deferred income | 492/3 | €548 | €859 | +€310 | +56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,512 | €22,862 | +€2,350 | +11.5% |
| Other operating charges | 640/8 | €1,743 | €2,441 | +€698 | +40.0% |
| Gross operating margin | 9900 | €44,151 | €50,127 | +€5,975 | +13.5% |
| Operating profit (loss) | 9901 | €21,896 | €24,824 | +€2,928 | +13.4% |
| Financial income | 75/76B | €798 | €1,132 | +€334 | +41.8% |
| Recurring financial income | 75 | €798 | €1,132 | +€334 | +41.8% |
| Financial charges | 65/66B | €4,896 | €4,746 | -€151 | -3.1% |
| Recurring financial charges | 65 | €4,896 | €4,746 | -€151 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €17,799 | €21,210 | +€3,412 | +19.2% |
| Income taxes | 67/77 | €6,407 | €7,260 | +€853 | +13.3% |
| Profit (loss) for the period | 9904 | €11,392 | €13,951 | +€2,558 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,392 | €13,951 | +€2,558 | +22.5% |
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 27 October 2026 via checked.be.