Rottiers: what changed
What changed
Rottiers
filed annual accounts (NBB)
Net result for the year
€75,139
31-12-2024 · €50,398+€24,741
Equity
€1.6m
31-12-2024 · €1.5m+€53,961
Cash
€55,556
31-12-2024 · €45,988+€9,568
Balance sheet total
€2.8m
31-12-2024 · €2.9m-€100,199
Largest movements
Assets
- Tangible fixed assets -€101,813
down €101,813 (-3.8%), from €2.7m to €2.6m
of which Land and buildings: -€95,267
Equity and liabilities
- Debts after one year -€115,000
down €115,000 (-14.2%), from €809,515 to €694,515
of which Financial debts: -€115,000
- Reserves +€53,961
up €53,961 (+3.5%), from €1.5m to €1.6m
of which Distributable reserves: +€112,623
- Other debts -€45,140
down €45,140 (-34.6%), from €130,379 to €85,239
Income statement
- Gross operating margin +€40,612
up €40,612 (+14.1%), from €288,174 to €328,786
- Taxes +€20,013
up €20,013 (+48.0%), from €41,661 to €61,673
- Financial charges -€6,790
down €6,790 (-15.9%), from €42,595 to €35,805
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 31-12-2024
€50,398
Gross operating margin
+€40,612
Depreciation
-€526
Other operating charges
-€1,760
Financial income
-€362
Financial charges
+€6,790
Taxes
-€20,013
Result 31-12-2025
€75,139
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€158,125
Investment
-€12,379
Financing
-€136,178
Cash 31-12-2024
€45,988
From operations (derived)
+€158,125
Net result for the year
+€75,139
Depreciation
+€114,191
Receivables within one year
+€8,318
Deferred charges and accrued income
-€363
Provisions
-€16,256
Trade debts
+€2,420
Tax, wage and social debts
+€10,135
Other debts
-€45,140
Accrued charges and deferred income
+€9,681
Investment (derived)
-€12,379
Investment in fixed assets (net)
-€12,379
Financing
-€136,178
Debts after one year
-€115,000
Contributions, distributions and other
-€21,178
Cash 31-12-2025
€55,556
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,942,628 | €2,842,429 | -€100,199 | -3.4% |
| Fixed assets | 21/28 | €2,692,286 | €2,590,474 | -€101,813 | -3.8% |
| Tangible fixed assets | 22/27 | €2,691,958 | €2,590,145 | -€101,813 | -3.8% |
| Land and buildings | 22 | €2,660,471 | €2,565,204 | -€95,267 | -3.6% |
| Plant, machinery and equipment | 23 | €15,869 | €12,696 | -€3,173 | -20.0% |
| Furniture and vehicles | 24 | €15,618 | €12,245 | -€3,373 | -21.6% |
| Financial fixed assets | 28 | €328 | €328 | = | 0.0% |
| Current assets | 29/58 | €250,342 | €251,956 | +€1,614 | +0.6% |
| Amounts receivable within one year | 40/41 | €143,714 | €135,396 | -€8,318 | -5.8% |
| Other amounts receivable | 41 | €143,714 | €135,396 | -€8,318 | -5.8% |
| Cash at bank and in hand | 54/58 | €45,988 | €55,556 | +€9,568 | +20.8% |
| Deferred charges and accrued income | 490/1 | €60,641 | €61,004 | +€363 | +0.6% |
| Total equity and liabilities | 10/49 | €2,942,628 | €2,842,429 | -€100,199 | -3.4% |
| Equity | 10/15 | €1,526,373 | €1,580,334 | +€53,961 | +3.5% |
| Reserves | 13 | €1,526,373 | €1,580,334 | +€53,961 | +3.5% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,236,070 | €1,177,408 | -€58,662 | -4.7% |
| Distributable reserves | 133 | €280,387 | €393,010 | +€112,623 | +40.2% |
| Provisions and deferred taxes | 16 | €308,870 | €292,613 | -€16,256 | -5.3% |
| Deferred taxes | 168 | €308,870 | €292,613 | -€16,256 | -5.3% |
| Amounts payable | 17/49 | €1,107,386 | €969,482 | -€137,904 | -12.5% |
| Amounts payable after more than one year | 17 | €809,515 | €694,515 | -€115,000 | -14.2% |
| Financial debts | 170/4 | €805,000 | €690,000 | -€115,000 | -14.3% |
| Other amounts payable | 178/9 | €4,515 | €4,515 | = | 0.0% |
| Amounts payable within one year | 42/48 | €259,726 | €227,141 | -€32,585 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €115,000 | €115,000 | = | 0.0% |
| Trade debts | 44 | - | €2,420 | +€2,420 | |
| Suppliers | 440/4 | - | €2,420 | +€2,420 | |
| Taxes, remuneration and social security | 45 | €14,348 | €24,483 | +€10,135 | +70.6% |
| Taxes | 450/3 | €14,348 | €24,483 | +€10,135 | +70.6% |
| Other amounts payable | 47/48 | €130,379 | €85,239 | -€45,140 | -34.6% |
| Accrued charges and deferred income | 492/3 | €38,145 | €47,826 | +€9,681 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,665 | €114,191 | +€526 | +0.5% |
| Other operating charges | 640/8 | €56,578 | €58,338 | +€1,760 | +3.1% |
| Gross operating margin | 9900 | €288,174 | €328,786 | +€40,612 | +14.1% |
| Operating profit (loss) | 9901 | €117,931 | €156,256 | +€38,325 | +32.5% |
| Financial income | 75/76B | €467 | €105 | -€362 | -77.6% |
| Recurring financial income | 75 | €467 | €105 | -€362 | -77.6% |
| Financial charges | 65/66B | €42,595 | €35,805 | -€6,790 | -15.9% |
| Recurring financial charges | 65 | €42,595 | €35,805 | -€6,790 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €75,803 | €120,556 | +€44,753 | +59.0% |
| Transfer from deferred taxes | 780 | €16,256 | €16,256 | = | 0.0% |
| Income taxes | 67/77 | €41,661 | €61,673 | +€20,013 | +48.0% |
| Profit (loss) for the period | 9904 | €50,398 | €75,139 | +€24,741 | +49.1% |
| Transfer from tax-exempt reserves | 789 | €58,662 | €58,662 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €109,060 | €133,801 | +€24,741 | +22.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.