Rott M&P Concept: 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.
Rott M&P Concept
Largest movements
- Cash +€1,729
up €1,729 (+39.8%), from €4,342 to €6,071
mainly Receivables within one year (+€1,348) and Trade debts (+€927)
- Receivables within one year -€1,348
down €1,348 (-12.3%), from €10,954 to €9,606
of which Other amounts receivable: -€1,052
- Tax, wage and social debts -€1,360
down €1,360 (-75.6%), from €1,800 to €439
- Trade debts +€927
up €927 (+228%), from €407 to €1,334
- Profit (loss) carried forward +€814
up €814 (+6.7%), from €12,150 to €12,964
- Gross operating margin -€7,571
down €7,571 (-75.5%), from €10,024 to €2,453
- Taxes -€1,360
down €1,360 (-75.6%), from €1,800 to €439
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 | €15,356 | €15,737 | +€381 | +2.5% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €15,296 | €15,677 | +€381 | +2.5% |
| Amounts receivable within one year | 40/41 | €10,954 | €9,606 | -€1,348 | -12.3% |
| Trade receivables | 40 | €8,996 | €8,700 | -€296 | -3.3% |
| Other amounts receivable | 41 | €1,958 | €906 | -€1,052 | -53.7% |
| Cash at bank and in hand | 54/58 | €4,342 | €6,071 | +€1,729 | +39.8% |
| Total equity and liabilities | 10/49 | €15,356 | €15,737 | +€381 | +2.5% |
| Equity | 10/15 | €13,150 | €13,964 | +€814 | +6.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,150 | €12,964 | +€814 | +6.7% |
| Amounts payable | 17/49 | €2,207 | €1,773 | -€434 | -19.6% |
| Amounts payable within one year | 42/48 | €2,207 | €1,773 | -€434 | -19.6% |
| Trade debts | 44 | €407 | €1,334 | +€927 | +228% |
| Suppliers | 440/4 | €407 | €1,334 | +€927 | +228% |
| Taxes, remuneration and social security | 45 | €1,800 | €439 | -€1,360 | -75.6% |
| Taxes | 450/3 | €1,800 | €439 | -€1,360 | -75.6% |
| Other operating charges | 640/8 | €234 | €241 | +€7 | +3.2% |
| Gross operating margin | 9900 | €10,024 | €2,453 | -€7,571 | -75.5% |
| Operating profit (loss) | 9901 | €9,790 | €2,212 | -€7,579 | -77.4% |
| Financial charges | 65/66B | €985 | €958 | -€27 | -2.8% |
| Recurring financial charges | 65 | €985 | €958 | -€27 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €8,805 | €1,254 | -€7,551 | -85.8% |
| Income taxes | 67/77 | €1,800 | €439 | -€1,360 | -75.6% |
| Profit (loss) for the period | 9904 | €7,006 | €814 | -€6,191 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,006 | €814 | -€6,191 | -88.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.