ROTSAERT JOHNNY: 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 JOHNNY
Largest movements
- Receivables within one year -€48,924
down €48,924 (-78.7%), from €62,132 to €13,207
of which Other amounts receivable: -€37,114
- Cash -€9,050
down €9,050 (-100%), from €9,050 to €0
mainly Contributions, distributions and other (-€35,000) and Accrued charges and deferred income (-€22,301)
- Tangible fixed assets +€4,484
up €4,484 (+78.6%), from €5,703 to €10,187
- Receivables after one year +€1,443
up €1,443 (+2.6%), from €55,330 to €56,773
- Accrued charges and deferred income -€22,301
down €22,301 (-100%), from €22,301 to €0
- Trade debts -€22,207
down €22,207 (-71.2%), from €31,195 to €8,988
- Debts after one year -€5,594
down €5,594 (-100%), from €5,594 to €0
- Short-term financial debts +€5,010
new in 2025: €5,010
- Reserves -€4,471
down €4,471 (-7.2%), from €62,335 to €57,864
- Gross operating margin +€40,264
up €40,264 (+1,249%), from €3,225 to €43,489
- Taxes +€8,067
up €8,067 (+919%), from €878 to €8,945
- Financial charges -€2,603
down €2,603 (-48.0%), from €5,419 to €2,816
- Other operating charges -€1,261
down €1,261 (-46.6%), from €2,707 to €1,446
- Financial income -€951
down €951 (-26.5%), from €3,595 to €2,644
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 | €135,123 | €82,046 | -€53,077 | -39.3% |
| Fixed assets | 21/28 | €5,703 | €10,187 | +€4,484 | +78.6% |
| Tangible fixed assets | 22/27 | €5,703 | €10,187 | +€4,484 | +78.6% |
| Furniture and vehicles | 24 | €5,703 | €10,187 | +€4,484 | +78.6% |
| Current assets | 29/58 | €129,420 | €71,859 | -€57,561 | -44.5% |
| Amounts receivable after more than one year | 29 | €55,330 | €56,773 | +€1,443 | +2.6% |
| Other amounts receivable | 291 | €55,330 | €56,773 | +€1,443 | +2.6% |
| Stocks and contracts in progress | 3 | €505 | €468 | -€37 | -7.3% |
| Stocks | 30/36 | €505 | €468 | -€37 | -7.3% |
| Amounts receivable within one year | 40/41 | €62,132 | €13,207 | -€48,924 | -78.7% |
| Trade receivables | 40 | €12,097 | €286 | -€11,810 | -97.6% |
| Other amounts receivable | 41 | €50,035 | €12,921 | -€37,114 | -74.2% |
| Cash at bank and in hand | 54/58 | €9,050 | €0 | -€9,050 | -100% |
| Deferred charges and accrued income | 490/1 | €2,403 | €1,410 | -€993 | -41.3% |
| Total equity and liabilities | 10/49 | €135,123 | €82,046 | -€53,077 | -39.3% |
| Equity | 10/15 | €62,835 | €58,364 | -€4,471 | -7.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €62,335 | €57,864 | -€4,471 | -7.2% |
| Distributable reserves | 133 | €62,335 | €57,864 | -€4,471 | -7.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €72,288 | €23,682 | -€48,606 | -67.2% |
| Amounts payable after more than one year | 17 | €5,594 | €0 | -€5,594 | -100% |
| Financial debts | 170/4 | €5,594 | €0 | -€5,594 | -100% |
| Amounts payable within one year | 42/48 | €44,393 | €23,682 | -€20,712 | -46.7% |
| Current portion of amounts payable after more than one year | 42 | €5,280 | €5,594 | +€314 | +5.9% |
| Financial debts | 43 | - | €5,010 | +€5,010 | |
| Credit institutions | 430/8 | - | €5,010 | +€5,010 | |
| Trade debts | 44 | €31,195 | €8,988 | -€22,207 | -71.2% |
| Suppliers | 440/4 | €31,195 | €8,988 | -€22,207 | -71.2% |
| Taxes, remuneration and social security | 45 | €7,919 | €4,089 | -€3,830 | -48.4% |
| Taxes | 450/3 | €6,210 | €4,089 | -€2,120 | -34.1% |
| Remuneration and social security | 454/9 | €1,709 | €0 | -€1,709 | -100% |
| Accrued charges and deferred income | 492/3 | €22,301 | €0 | -€22,301 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,788 | €2,396 | -€392 | -14.1% |
| Other operating charges | 640/8 | €2,707 | €1,446 | -€1,261 | -46.6% |
| Gross operating margin | 9900 | €3,225 | €43,489 | +€40,264 | +1,249% |
| Operating profit (loss) | 9901 | -€2,270 | €39,647 | +€41,917 | |
| Financial income | 75/76B | €3,595 | €2,644 | -€951 | -26.5% |
| Recurring financial income | 75 | €3,595 | €2,644 | -€951 | -26.5% |
| Financial charges | 65/66B | €5,419 | €2,816 | -€2,603 | -48.0% |
| Recurring financial charges | 65 | €5,419 | €2,816 | -€2,603 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,095 | €39,475 | +€43,569 | |
| Income taxes | 67/77 | €878 | €8,945 | +€8,067 | +919% |
| Profit (loss) for the period | 9904 | -€4,972 | €30,529 | +€35,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,972 | €30,529 | +€35,502 |
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 21 October 2026 via checked.be.