SIJSSENS - ROTSAERT: 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.
SIJSSENS - ROTSAERT
Largest movements
- Cash +€21,769
up €21,769 (+21.6%), from €100,763 to €122,532
mainly Net result for the year (+€23,416) and Depreciation (+€12,227)
- Tangible fixed assets -€11,186
down €11,186 (-30.2%), from €37,065 to €25,880
of which Furniture and vehicles: -€10,544
- Reserves +€23,416
up €23,416 (+23.3%), from €100,335 to €123,750
- Debts after one year -€8,307
down €8,307 (-45.2%), from €18,397 to €10,090
- Tax, wage and social debts -€3,870
down €3,870 (-45.8%), from €8,453 to €4,584
- Gross operating margin -€12,890
down €12,890 (-21.4%), from €60,203 to €47,313
- Taxes -€1,946
down €1,946 (-15.9%), from €12,223 to €10,277
- Depreciation -€990
down €990 (-7.5%), from €13,217 to €12,227
- Financial income +€674
up €674 (+171%), from €395 to €1,068
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 | €148,098 | €159,257 | +€11,160 | +7.5% |
| Fixed assets | 21/28 | €37,065 | €25,880 | -€11,186 | -30.2% |
| Tangible fixed assets | 22/27 | €37,065 | €25,880 | -€11,186 | -30.2% |
| Plant, machinery and equipment | 23 | €5,852 | €5,210 | -€642 | -11.0% |
| Furniture and vehicles | 24 | €31,214 | €20,670 | -€10,544 | -33.8% |
| Current assets | 29/58 | €111,032 | €133,377 | +€22,345 | +20.1% |
| Amounts receivable within one year | 40/41 | €425 | - | -€425 | |
| Trade receivables | 40 | €170 | - | -€170 | |
| Other amounts receivable | 41 | €255 | - | -€255 | |
| Cash at bank and in hand | 54/58 | €100,763 | €122,532 | +€21,769 | +21.6% |
| Deferred charges and accrued income | 490/1 | €9,844 | €10,846 | +€1,001 | +10.2% |
| Total equity and liabilities | 10/49 | €148,098 | €159,257 | +€11,160 | +7.5% |
| Equity | 10/15 | €107,335 | €130,750 | +€23,416 | +21.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €100,335 | €123,750 | +€23,416 | +23.3% |
| Distributable reserves | 133 | €100,335 | €123,750 | +€23,416 | +23.3% |
| Amounts payable | 17/49 | €40,763 | €28,507 | -€12,256 | -30.1% |
| Amounts payable after more than one year | 17 | €18,397 | €10,090 | -€8,307 | -45.2% |
| Financial debts | 170/4 | €18,397 | €10,090 | -€8,307 | -45.2% |
| Amounts payable within one year | 42/48 | €22,366 | €18,416 | -€3,949 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €8,003 | €8,307 | +€304 | +3.8% |
| Trade debts | 44 | €1,371 | €1,421 | +€50 | +3.7% |
| Suppliers | 440/4 | €1,371 | €1,421 | +€50 | +3.7% |
| Taxes, remuneration and social security | 45 | €8,453 | €4,584 | -€3,870 | -45.8% |
| Taxes | 450/3 | €8,453 | €4,584 | -€3,870 | -45.8% |
| Other amounts payable | 47/48 | €4,538 | €4,105 | -€434 | -9.6% |
| Non-recurring operating income | 76A | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,217 | €12,227 | -€990 | -7.5% |
| Other operating charges | 640/8 | €814 | €1,066 | +€251 | +30.9% |
| Gross operating margin | 9900 | €60,203 | €47,313 | -€12,890 | -21.4% |
| Operating profit (loss) | 9901 | €46,172 | €34,020 | -€12,152 | -26.3% |
| Financial income | 75/76B | €395 | €1,068 | +€674 | +171% |
| Recurring financial income | 75 | €395 | €1,068 | +€674 | +171% |
| Financial charges | 65/66B | €1,913 | €1,396 | -€517 | -27.0% |
| Recurring financial charges | 65 | €1,913 | €1,396 | -€517 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €44,654 | €33,693 | -€10,961 | -24.5% |
| Income taxes | 67/77 | €12,223 | €10,277 | -€1,946 | -15.9% |
| Profit (loss) for the period | 9904 | €32,431 | €23,416 | -€9,016 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,431 | €23,416 | -€9,016 | -27.8% |
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 27 October 2026 via checked.be.