ROTSAERT MACHINEBOUW: 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 MACHINEBOUW
Largest movements
- Tangible fixed assets +€149,706
up €149,706 (+60.9%), from €246,015 to €395,721
of which Leasing and similar rights: +€118,353
- Receivables within one year -€56,833
down €56,833 (-21.5%), from €264,767 to €207,935
of which Trade receivables: -€49,159
- Deferred charges and accrued income +€15,744
up €15,744 (+269%), from €5,857 to €21,601
- Debts after one year +€81,302
up €81,302 (+72.9%), from €111,498 to €192,800
- Current portion of long-term debt +€24,069
up €24,069 (+38.1%), from €63,096 to €87,165
- Trade debts -€14,934
down €14,934 (-16.3%), from €91,877 to €76,943
- Tax, wage and social debts +€8,674
up €8,674 (+28.5%), from €30,449 to €39,123
of which Taxes: +€8,981
- Reserves +€7,472
up €7,472 (+2.3%), from €330,478 to €337,950
- Depreciation +€14,131
up €14,131 (+27.1%), from €52,058 to €66,189
- Gross operating margin +€11,836
up €11,836 (+3.6%), from €326,750 to €338,586
- Financial charges +€4,068
up €4,068 (+34.5%), from €11,785 to €15,852
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 | €644,367 | €746,177 | +€101,810 | +15.8% |
| Fixed assets | 21/28 | €301,015 | €450,721 | +€149,706 | +49.7% |
| Tangible fixed assets | 22/27 | €246,015 | €395,721 | +€149,706 | +60.9% |
| Land and buildings | 22 | €133,242 | €111,739 | -€21,504 | -16.1% |
| Plant, machinery and equipment | 23 | €31,487 | €98,119 | +€66,632 | +212% |
| Furniture and vehicles | 24 | €51,585 | €37,810 | -€13,775 | -26.7% |
| Leasing and similar rights | 25 | €29,701 | €148,054 | +€118,353 | +398% |
| Financial fixed assets | 28 | €55,000 | €55,000 | = | 0.0% |
| Current assets | 29/58 | €343,352 | €295,456 | -€47,896 | -13.9% |
| Stocks and contracts in progress | 3 | €26,500 | €26,500 | = | 0.0% |
| Stocks | 30/36 | €26,500 | €26,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €264,767 | €207,935 | -€56,833 | -21.5% |
| Trade receivables | 40 | €247,272 | €198,113 | -€49,159 | -19.9% |
| Other amounts receivable | 41 | €17,495 | €9,822 | -€7,674 | -43.9% |
| Cash at bank and in hand | 54/58 | €46,228 | €39,420 | -€6,807 | -14.7% |
| Deferred charges and accrued income | 490/1 | €5,857 | €21,601 | +€15,744 | +269% |
| Total equity and liabilities | 10/49 | €644,367 | €746,177 | +€101,810 | +15.8% |
| Equity | 10/15 | €336,678 | €344,150 | +€7,472 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €330,478 | €337,950 | +€7,472 | +2.3% |
| Distributable reserves | 133 | €330,478 | €337,950 | +€7,472 | +2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €307,689 | €402,027 | +€94,338 | +30.7% |
| Amounts payable after more than one year | 17 | €111,498 | €192,800 | +€81,302 | +72.9% |
| Financial debts | 170/4 | €111,498 | €192,800 | +€81,302 | +72.9% |
| Amounts payable within one year | 42/48 | €196,191 | €209,227 | +€13,036 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €63,096 | €87,165 | +€24,069 | +38.1% |
| Trade debts | 44 | €91,877 | €76,943 | -€14,934 | -16.3% |
| Suppliers | 440/4 | €91,877 | €76,943 | -€14,934 | -16.3% |
| Taxes, remuneration and social security | 45 | €30,449 | €39,123 | +€8,674 | +28.5% |
| Taxes | 450/3 | €1,296 | €10,277 | +€8,981 | +693% |
| Remuneration and social security | 454/9 | €29,154 | €28,846 | -€307 | -1.1% |
| Other amounts payable | 47/48 | €10,769 | €5,996 | -€4,774 | -44.3% |
| Non-recurring operating income | 76A | €0 | €5,700 | +€5,700 | |
| Remuneration, social security and pensions | 62 | €224,482 | €221,894 | -€2,588 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,058 | €66,189 | +€14,131 | +27.1% |
| Other operating charges | 640/8 | €1,059 | €1,059 | +€1 | +0.1% |
| Non-recurring operating charges | 66A | - | €7,909 | +€7,909 | |
| Gross operating margin | 9900 | €326,750 | €338,586 | +€11,836 | +3.6% |
| Operating profit (loss) | 9901 | €49,151 | €41,535 | -€7,616 | -15.5% |
| Financial income | 75/76B | €532 | €155 | -€378 | -71.0% |
| Recurring financial income | 75 | €532 | €155 | -€378 | -71.0% |
| Financial charges | 65/66B | €11,785 | €15,852 | +€4,068 | +34.5% |
| Recurring financial charges | 65 | €11,785 | €15,852 | +€4,068 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €37,898 | €25,837 | -€12,061 | -31.8% |
| Income taxes | 67/77 | €10,461 | €8,815 | -€1,647 | -15.7% |
| Profit (loss) for the period | 9904 | €27,437 | €17,022 | -€10,415 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,437 | €17,022 | -€10,415 | -38.0% |
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 20 October 2026 via checked.be.