ROTTHIER: 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.
ROTTHIER
Largest movements
- Cash +€46,979
up €46,979 (+1038.9%), from €4,522 to €51,501
mainly Net result for the year (+€104,324) and Depreciation (+€57,458)
- Receivables within one year +€43,775
up €43,775 (+38.3%), from €114,155 to €157,930
of which Other amounts receivable: +€62,072
- Tangible fixed assets -€39,979
down €39,979 (-6.9%), from €577,119 to €537,140
of which Plant, machinery and equipment: -€33,055
- Profit (loss) carried forward +€104,324
up €104,324 (+166.2%), from €62,760 to €167,084
- Debts after one year -€31,679
down €31,679 (-17.5%), from €181,507 to €149,828
- Trade debts -€11,201
down €11,201 (-37.9%), from €29,592 to €18,391
- Tax, wage and social debts -€9,850
down €9,850 (-23.6%), from €41,679 to €31,829
- Gross operating margin +€114,308
up €114,308 (+112.9%), from €101,258 to €215,566
- Taxes +€28,924
up €28,924 (+203.7%), from €14,202 to €43,126
- Depreciation -€6,652
down €6,652 (-10.4%), from €64,110 to €57,458
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 | €696,021 | €748,721 | +€52,700 | +7.6% |
| Fixed assets | 21/28 | €577,344 | €537,365 | -€39,979 | -6.9% |
| Tangible fixed assets | 22/27 | €577,119 | €537,140 | -€39,979 | -6.9% |
| Land and buildings | 22 | €433,408 | €443,167 | +€9,759 | +2.3% |
| Plant, machinery and equipment | 23 | €100,660 | €67,605 | -€33,055 | -32.8% |
| Furniture and vehicles | 24 | €43,051 | €26,368 | -€16,683 | -38.8% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €118,677 | €211,356 | +€92,679 | +78.1% |
| Amounts receivable within one year | 40/41 | €114,155 | €157,930 | +€43,775 | +38.3% |
| Trade receivables | 40 | €64,196 | €45,899 | -€18,297 | -28.5% |
| Other amounts receivable | 41 | €49,959 | €112,031 | +€62,072 | +124.2% |
| Cash at bank and in hand | 54/58 | €4,522 | €51,501 | +€46,979 | +1038.9% |
| Deferred charges and accrued income | 490/1 | - | €1,925 | +€1,925 | |
| Total equity and liabilities | 10/49 | €696,021 | €748,721 | +€52,700 | +7.6% |
| Equity | 10/15 | €406,768 | €511,092 | +€104,324 | +25.6% |
| Contributions | 10/11 | €234,000 | €234,000 | = | 0.0% |
| Reserves | 13 | €110,008 | €110,008 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,400 | €23,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23,400 | €23,400 | = | 0.0% |
| Distributable reserves | 133 | €86,608 | €86,608 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,760 | €167,084 | +€104,324 | +166.2% |
| Amounts payable | 17/49 | €289,253 | €237,629 | -€51,624 | -17.8% |
| Amounts payable after more than one year | 17 | €181,507 | €149,828 | -€31,679 | -17.5% |
| Financial debts | 170/4 | €181,507 | €149,828 | -€31,679 | -17.5% |
| Amounts payable within one year | 42/48 | €107,746 | €87,801 | -€19,945 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €30,574 | €31,679 | +€1,105 | +3.6% |
| Trade debts | 44 | €29,592 | €18,391 | -€11,201 | -37.9% |
| Suppliers | 440/4 | €29,592 | €18,391 | -€11,201 | -37.9% |
| Taxes, remuneration and social security | 45 | €41,679 | €31,829 | -€9,850 | -23.6% |
| Taxes | 450/3 | €41,679 | €31,829 | -€9,850 | -23.6% |
| Other amounts payable | 47/48 | €5,901 | €5,902 | +€1 | 0.0% |
| Non-recurring operating income | 76A | €1,789 | €4,383 | +€2,594 | +145.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,110 | €57,458 | -€6,652 | -10.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €484 | €1,815 | +€1,331 | +275.0% |
| Other operating charges | 640/8 | €1,657 | €412 | -€1,245 | -75.1% |
| Gross operating margin | 9900 | €101,258 | €215,566 | +€114,308 | +112.9% |
| Operating profit (loss) | 9901 | €35,007 | €155,881 | +€120,874 | +345.3% |
| Financial income | 75/76B | €21 | €36 | +€15 | +71.4% |
| Recurring financial income | 75 | €21 | €36 | +€15 | +71.4% |
| Financial charges | 65/66B | €6,849 | €8,467 | +€1,618 | +23.6% |
| Recurring financial charges | 65 | €6,849 | €8,467 | +€1,618 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €28,179 | €147,450 | +€119,271 | +423.3% |
| Income taxes | 67/77 | €14,202 | €43,126 | +€28,924 | +203.7% |
| Profit (loss) for the period | 9904 | €13,977 | €104,324 | +€90,347 | +646.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,977 | €104,324 | +€90,347 | +646.4% |
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 9 October 2026 via checked.be.