ROTTY LIEVEN: 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.
ROTTY LIEVEN
Largest movements
- Cash -€4,588
down €4,588 (-61.6%), from €7,446 to €2,859
mainly Net result for the year (-€3,189) and Tax, wage and social debts (-€1,776)
- Receivables within one year -€1,921
down €1,921 (-1.6%), from €117,862 to €115,941
of which Other amounts receivable: -€1,723
- Profit (loss) carried forward -€3,189
down €3,189 (-140%), from -€2,280 to -€5,469
- Tax, wage and social debts -€1,776
down €1,776 (-100%), from €1,776 to €0
- Trade debts -€1,676
down €1,676 (-24.2%), from €6,914 to €5,238
- Gross operating margin -€872
down €872 (-44.9%), from -€1,944 to -€2,816
- Financial charges +€93
up €93 (+179%), from €52 to €145
- Other operating charges -€56
down €56 (-19.7%), from €284 to €228
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 | €125,308 | €118,800 | -€6,508 | -5.2% |
| Current assets | 29/58 | €125,308 | €118,800 | -€6,508 | -5.2% |
| Amounts receivable within one year | 40/41 | €117,862 | €115,941 | -€1,921 | -1.6% |
| Trade receivables | 40 | €197 | €0 | -€197 | -100% |
| Other amounts receivable | 41 | €117,665 | €115,941 | -€1,723 | -1.5% |
| Cash at bank and in hand | 54/58 | €7,446 | €2,859 | -€4,588 | -61.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €125,308 | €118,800 | -€6,508 | -5.2% |
| Equity | 10/15 | €116,004 | €112,815 | -€3,189 | -2.7% |
| Contributions | 10/11 | €17,605 | €17,605 | = | 0.0% |
| Reserves | 13 | €100,679 | €100,679 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,558 | €2,558 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,558 | €2,558 | = | 0.0% |
| Distributable reserves | 133 | €98,121 | €98,121 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,280 | -€5,469 | -€3,189 | -140% |
| Amounts payable | 17/49 | €9,304 | €5,985 | -€3,319 | -35.7% |
| Amounts payable within one year | 42/48 | €8,691 | €5,238 | -€3,452 | -39.7% |
| Trade debts | 44 | €6,914 | €5,238 | -€1,676 | -24.2% |
| Suppliers | 440/4 | €6,914 | €5,238 | -€1,676 | -24.2% |
| Taxes, remuneration and social security | 45 | €1,776 | €0 | -€1,776 | -100% |
| Taxes | 450/3 | €1,776 | €0 | -€1,776 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €613 | €746 | +€133 | +21.7% |
| Non-recurring operating income | 76A | €2,500 | €0 | -€2,500 | -100% |
| Other operating charges | 640/8 | €284 | €228 | -€56 | -19.7% |
| Gross operating margin | 9900 | -€1,944 | -€2,816 | -€872 | -44.9% |
| Operating profit (loss) | 9901 | -€2,228 | -€3,044 | -€816 | -36.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €52 | €145 | +€93 | +179% |
| Recurring financial charges | 65 | €52 | €145 | +€93 | +179% |
| Profit (loss) for the period before taxes | 9903 | -€2,280 | -€3,189 | -€910 | -39.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,280 | -€3,189 | -€910 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,280 | -€3,189 | -€910 | -39.9% |
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 24 October 2026 via checked.be.