ROTTHIER ENTERPRISE: 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.
ROTTHIER ENTERPRISE
Largest movements
- Tangible fixed assets -€9,543
down €9,543 (-57.3%), from €16,649 to €7,107
of which Leasing and similar rights: -€5,593
- Cash +€4,597
up €4,597 (+239.1%), from €1,923 to €6,520
mainly Trade debts (+€20,949) and Depreciation (+€9,543)
- Tax, wage and social debts -€31,093
down €31,093 (-49.9%), from €62,308 to €31,215
- Trade debts +€20,949
up €20,949 (+48.0%), from €43,675 to €64,624
- Profit (loss) carried forward +€3,316
up €3,316 (+4.1%), from -€81,610 to -€78,294
- Taxes +€2,729
up €2,729 (+903.7%), from €302 to €3,031
- Gross operating margin +€2,667
up €2,667 (+12.3%), from €21,643 to €24,311
- Financial charges +€2,585
up €2,585 (+29.4%), from €8,791 to €11,377
- Depreciation -€1,478
down €1,478 (-13.4%), from €11,021 to €9,543
- Other operating charges -€694
down €694 (-40.8%), from €1,700 to €1,006
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 | €96,856 | €90,953 | -€5,903 | -6.1% |
| Fixed assets | 21/28 | €18,369 | €8,827 | -€9,543 | -51.9% |
| Tangible fixed assets | 22/27 | €16,649 | €7,107 | -€9,543 | -57.3% |
| Plant, machinery and equipment | 23 | €4,006 | €1,543 | -€2,462 | -61.5% |
| Furniture and vehicles | 24 | €1,501 | €644 | -€858 | -57.1% |
| Leasing and similar rights | 25 | €5,593 | - | -€5,593 | |
| Other tangible fixed assets | 26 | €5,550 | €4,919 | -€630 | -11.4% |
| Financial fixed assets | 28 | €1,720 | €1,720 | = | 0.0% |
| Current assets | 29/58 | €78,487 | €82,127 | +€3,639 | +4.6% |
| Amounts receivable within one year | 40/41 | €76,165 | €75,606 | -€558 | -0.7% |
| Trade receivables | 40 | €15,383 | €11,548 | -€3,834 | -24.9% |
| Other amounts receivable | 41 | €60,782 | €64,058 | +€3,276 | +5.4% |
| Cash at bank and in hand | 54/58 | €1,923 | €6,520 | +€4,597 | +239.1% |
| Deferred charges and accrued income | 490/1 | €400 | - | -€400 | |
| Total equity and liabilities | 10/49 | €96,856 | €90,953 | -€5,903 | -6.1% |
| Equity | 10/15 | -€13,827 | -€10,512 | +€3,316 | +24.0% |
| Contributions | 10/11 | €58,600 | €58,600 | = | 0.0% |
| Reserves | 13 | €9,182 | €9,182 | = | 0.0% |
| Distributable reserves | 133 | €9,182 | €9,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,610 | -€78,294 | +€3,316 | +4.1% |
| Amounts payable | 17/49 | €110,684 | €101,465 | -€9,219 | -8.3% |
| Amounts payable within one year | 42/48 | €110,684 | €101,065 | -€9,619 | -8.7% |
| Financial debts | 43 | €4,701 | €5,225 | +€525 | +11.2% |
| Credit institutions | 430/8 | €4,701 | €5,225 | +€525 | +11.2% |
| Trade debts | 44 | €43,675 | €64,624 | +€20,949 | +48.0% |
| Suppliers | 440/4 | €43,675 | €64,624 | +€20,949 | +48.0% |
| Taxes, remuneration and social security | 45 | €62,308 | €31,215 | -€31,093 | -49.9% |
| Taxes | 450/3 | €62,308 | €31,215 | -€31,093 | -49.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,021 | €9,543 | -€1,478 | -13.4% |
| Other operating charges | 640/8 | €1,700 | €1,006 | -€694 | -40.8% |
| Gross operating margin | 9900 | €21,643 | €24,311 | +€2,667 | +12.3% |
| Operating profit (loss) | 9901 | €8,923 | €13,762 | +€4,840 | +54.2% |
| Financial income | 75/76B | €3,538 | €3,961 | +€424 | +12.0% |
| Recurring financial income | 75 | €3,538 | €3,961 | +€424 | +12.0% |
| Financial charges | 65/66B | €8,791 | €11,377 | +€2,585 | +29.4% |
| Recurring financial charges | 65 | €8,791 | €11,377 | +€2,585 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €3,669 | €6,347 | +€2,678 | +73.0% |
| Income taxes | 67/77 | €302 | €3,031 | +€2,729 | +903.7% |
| Profit (loss) for the period | 9904 | €3,367 | €3,316 | -€51 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,367 | €3,316 | -€51 | -1.5% |
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 12 October 2026 via checked.be.