Rottiers & Co: 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.
Rottiers & Co
Largest movements
- Receivables within one year +€2.2m
up €2.2m (+238%), from €936,278 to €3.2m
of which Other amounts receivable: +€2.2m
- Cash -€1.3m
down €1.3m (-84.6%), from €1.6m to €240,859
mainly Receivables within one year (-€2.2m) and Tax, wage and social debts (-€645,297)
- Reserves +€1.5m
up €1.5m (+115%), from €1.3m to €2.9m
of which Distributable reserves: +€1.5m
- Tax, wage and social debts -€645,297
down €645,297 (-87.9%), from €734,001 to €88,705
of which Taxes: -€645,297
- Financial charges -€122,000
no longer reported in 2025 (was €122,000)
- Financial income +€94,128
up €94,128 (+77.6%), from €121,370 to €215,498
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 | €2,597,346 | €3,487,066 | +€889,720 | +34.3% |
| Fixed assets | 21/28 | €42,875 | €29,490 | -€13,384 | -31.2% |
| Tangible fixed assets | 22/27 | €42,823 | €29,438 | -€13,384 | -31.3% |
| Furniture and vehicles | 24 | €28,923 | €15,538 | -€13,384 | -46.3% |
| Other tangible fixed assets | 26 | €13,900 | €13,900 | = | 0.0% |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €2,554,472 | €3,457,576 | +€903,104 | +35.4% |
| Amounts receivable within one year | 40/41 | €936,278 | €3,160,824 | +€2.2m | +238% |
| Trade receivables | 40 | €24,682 | €24,682 | = | 0.0% |
| Other amounts receivable | 41 | €911,597 | €3,136,142 | +€2.2m | +244% |
| Current investments | 50/53 | €55,893 | €55,893 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,562,300 | €240,859 | -€1.3m | -84.6% |
| Total equity and liabilities | 10/49 | €2,597,346 | €3,487,066 | +€889,720 | +34.3% |
| Equity | 10/15 | €1,385,199 | €2,917,816 | +€1.5m | +111% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,332,298 | €2,864,914 | +€1.5m | +115% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,330,438 | €2,863,054 | +€1.5m | +115% |
| Profit (loss) carried forward | 14 | €34,302 | €34,302 | = | 0.0% |
| Amounts payable | 17/49 | €1,212,147 | €569,250 | -€642,897 | -53.0% |
| Amounts payable within one year | 42/48 | €1,185,347 | €542,450 | -€642,897 | -54.2% |
| Trade debts | 44 | €54,501 | €55,719 | +€1,218 | +2.2% |
| Suppliers | 440/4 | €54,501 | €55,719 | +€1,218 | +2.2% |
| Taxes, remuneration and social security | 45 | €734,001 | €88,705 | -€645,297 | -87.9% |
| Taxes | 450/3 | €716,072 | €70,775 | -€645,297 | -90.1% |
| Remuneration and social security | 454/9 | €17,929 | €17,929 | = | 0.0% |
| Other amounts payable | 47/48 | €396,845 | €398,027 | +€1,182 | +0.3% |
| Accrued charges and deferred income | 492/3 | €26,800 | €26,800 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,769 | €13,384 | -€1,385 | -9.4% |
| Other operating charges | 640/8 | €1,724 | €1,792 | +€68 | +3.9% |
| Gross operating margin | 9900 | €2,058,466 | €2,045,977 | -€12,488 | -0.6% |
| Operating profit (loss) | 9901 | €2,041,972 | €2,030,801 | -€11,171 | -0.5% |
| Financial income | 75/76B | €121,370 | €215,498 | +€94,128 | +77.6% |
| Recurring financial income | 75 | €121,370 | €215,498 | +€94,128 | +77.6% |
| Financial charges | 65/66B | €122,000 | - | -€122,000 | |
| Recurring financial charges | 65 | €122,000 | - | -€122,000 | |
| Profit (loss) for the period before taxes | 9903 | €2,041,342 | €2,246,299 | +€204,957 | +10.0% |
| Income taxes | 67/77 | €710,904 | €713,682 | +€2,778 | +0.4% |
| Profit (loss) for the period | 9904 | €1,330,438 | €1,532,617 | +€202,179 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,330,438 | €1,532,617 | +€202,179 | +15.2% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.