ROTTEX: what changed
Two fiscal 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.
ROTTEX
Largest movements
- Tangible fixed assets +€39,307
up €39,307 (+47.7%), from €82,401 to €121,708
of which Furniture and vehicles: +€39,807
- Cash -€11,298
down €11,298 (-39.8%), from €28,376 to €17,078
mainly Investment in fixed assets (net) (-€75,798) and Debts after one year (-€3,590)
- Receivables within one year -€3,368
down €3,368 (-3.1%), from €108,020 to €104,652
of which Other amounts receivable: -€2,381
- Reserves +€13,419
up €13,419 (+25.1%), from €53,357 to €66,777
- Current portion of long-term debt +€8,547
up €8,547 (+42.0%), from €20,350 to €28,897
- Tax, wage and social debts +€4,315
up €4,315 (+20.3%), from €21,230 to €25,545
of which Remuneration and social security: +€4,183
- Debts after one year -€3,590
down €3,590 (-7.2%), from €49,616 to €46,025
- Staff costs +€21,340
up €21,340 (+66.6%), from €32,025 to €53,365
- Depreciation +€12,710
up €12,710 (+53.4%), from €23,781 to €36,490
- Gross operating margin -€12,597
down €12,597 (-10.3%), from €122,452 to €109,855
- Taxes -€9,495
down €9,495 (-66.4%), from €14,305 to €4,810
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 | €233,954 | €258,596 | +€24,642 | +10.5% |
| Fixed assets | 21/28 | €97,558 | €136,865 | +€39,307 | +40.3% |
| Tangible fixed assets | 22/27 | €82,401 | €121,708 | +€39,307 | +47.7% |
| Plant, machinery and equipment | 23 | €916 | €416 | -€499 | -54.5% |
| Furniture and vehicles | 24 | €81,486 | €121,292 | +€39,807 | +48.9% |
| Financial fixed assets | 28 | €15,157 | €15,157 | = | 0.0% |
| Current assets | 29/58 | €136,396 | €121,731 | -€14,665 | -10.8% |
| Amounts receivable within one year | 40/41 | €108,020 | €104,652 | -€3,368 | -3.1% |
| Trade receivables | 40 | €20,580 | €19,593 | -€987 | -4.8% |
| Other amounts receivable | 41 | €87,440 | €85,059 | -€2,381 | -2.7% |
| Cash at bank and in hand | 54/58 | €28,376 | €17,078 | -€11,298 | -39.8% |
| Total equity and liabilities | 10/49 | €233,954 | €258,596 | +€24,642 | +10.5% |
| Equity | 10/15 | €57,357 | €70,777 | +€13,419 | +23.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €53,357 | €66,777 | +€13,419 | +25.1% |
| Distributable reserves | 133 | €53,357 | €66,777 | +€13,419 | +25.1% |
| Amounts payable | 17/49 | €176,597 | €187,819 | +€11,223 | +6.4% |
| Amounts payable after more than one year | 17 | €49,616 | €46,025 | -€3,590 | -7.2% |
| Financial debts | 170/4 | €49,616 | €46,025 | -€3,590 | -7.2% |
| Amounts payable within one year | 42/48 | €126,981 | €141,794 | +€14,813 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €20,350 | €28,897 | +€8,547 | +42.0% |
| Trade debts | 44 | €11,401 | €13,352 | +€1,951 | +17.1% |
| Suppliers | 440/4 | €11,401 | €13,352 | +€1,951 | +17.1% |
| Taxes, remuneration and social security | 45 | €21,230 | €25,545 | +€4,315 | +20.3% |
| Taxes | 450/3 | €18,982 | €19,115 | +€132 | +0.7% |
| Remuneration and social security | 454/9 | €2,248 | €6,430 | +€4,183 | +186.1% |
| Other amounts payable | 47/48 | €74,000 | €74,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €32,025 | €53,365 | +€21,340 | +66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,781 | €36,490 | +€12,710 | +53.4% |
| Other operating charges | 640/8 | €335 | €1,213 | +€878 | +262.0% |
| Gross operating margin | 9900 | €122,452 | €109,855 | -€12,597 | -10.3% |
| Operating profit (loss) | 9901 | €66,311 | €18,787 | -€47,525 | -71.7% |
| Financial income | 75/76B | €3,115 | €4,015 | +€900 | +28.9% |
| Recurring financial income | 75 | €3,115 | €4,015 | +€900 | +28.9% |
| Financial charges | 65/66B | €3,895 | €4,572 | +€677 | +17.4% |
| Recurring financial charges | 65 | €3,895 | €4,572 | +€677 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €65,531 | €18,229 | -€47,302 | -72.2% |
| Income taxes | 67/77 | €14,305 | €4,810 | -€9,495 | -66.4% |
| Profit (loss) for the period | 9904 | €51,226 | €13,419 | -€37,807 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,226 | €13,419 | -€37,807 | -73.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.