SOFTWARE DEVELOPMENT ROTSAERT: what changed
Two fiscal 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.
SOFTWARE DEVELOPMENT ROTSAERT
Largest movements
- Receivables within one year +€4,807
up €4,807 (+1.8%), from €269,156 to €273,963
of which Other amounts receivable: +€4,807
- Cash -€3,549
down €3,549 (-5.3%), from €66,999 to €63,450
mainly Other debts (-€25,932) and Receivables within one year (-€4,807)
- Other debts -€25,932
down €25,932 (-91.9%), from €28,204 to €2,273
- Profit (loss) carried forward +€15,719
up €15,719 (+16.5%), from €95,064 to €110,783
- Tax, wage and social debts +€11,814
up €11,814 (+33.2%), from €35,553 to €47,366
- Other operating charges +€11,836
up €11,836, from €0 to €11,836
- Taxes -€4,605
down €4,605 (-43.0%), from €10,718 to €6,113
- Financial income -€3,510
no longer reported in 2025 (was €3,510)
of which Financial income: -€3,510
- Depreciation +€1,613
up €1,613 (+74.5%), from €2,163 to €3,776
- Financial charges -€1,011
down €1,011 (-75.7%), from €1,335 to €324
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 | €344,887 | €346,489 | +€1,602 | +0.5% |
| Fixed assets | 21/28 | €4,740 | €5,084 | +€344 | +7.3% |
| Intangible fixed assets | 21 | €3,780 | €2,835 | -€945 | -25.0% |
| Tangible fixed assets | 22/27 | €960 | €2,249 | +€1,289 | +134.3% |
| Plant, machinery and equipment | 23 | €960 | €480 | -€480 | -50.0% |
| Furniture and vehicles | 24 | €0 | €1,769 | +€1,769 | |
| Current assets | 29/58 | €340,147 | €341,404 | +€1,258 | +0.4% |
| Amounts receivable within one year | 40/41 | €269,156 | €273,963 | +€4,807 | +1.8% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €269,156 | €273,963 | +€4,807 | +1.8% |
| Current investments | 50/53 | €3,992 | €3,992 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,999 | €63,450 | -€3,549 | -5.3% |
| Total equity and liabilities | 10/49 | €344,887 | €346,489 | +€1,602 | +0.5% |
| Equity | 10/15 | €281,130 | €296,849 | +€15,719 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,466 | €167,466 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46,329 | €46,329 | = | 0.0% |
| Reserves not available under the articles | 1311 | €46,329 | €46,329 | = | 0.0% |
| Distributable reserves | 133 | €121,137 | €121,137 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,064 | €110,783 | +€15,719 | +16.5% |
| Amounts payable | 17/49 | €63,757 | €49,639 | -€14,118 | -22.1% |
| Amounts payable within one year | 42/48 | €63,757 | €49,639 | -€14,118 | -22.1% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €35,553 | €47,366 | +€11,814 | +33.2% |
| Taxes | 450/3 | €35,553 | €47,366 | +€11,814 | +33.2% |
| Other amounts payable | 47/48 | €28,204 | €2,273 | -€25,932 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,163 | €3,776 | +€1,613 | +74.5% |
| Other operating charges | 640/8 | €0 | €11,836 | +€11,836 | |
| Gross operating margin | 9900 | €38,267 | €37,768 | -€499 | -1.3% |
| Operating profit (loss) | 9901 | €36,104 | €22,156 | -€13,947 | -38.6% |
| Financial income | 75/76B | €3,510 | - | -€3,510 | |
| Recurring financial income | 75 | €3,510 | - | -€3,510 | |
| Non-recurring financial income | 76B | €3,510 | - | -€3,510 | |
| Financial charges | 65/66B | €1,335 | €324 | -€1,011 | -75.7% |
| Recurring financial charges | 65 | €1,335 | €324 | -€1,011 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €38,279 | €21,832 | -€16,447 | -43.0% |
| Income taxes | 67/77 | €10,718 | €6,113 | -€4,605 | -43.0% |
| Profit (loss) for the period | 9904 | €27,561 | €15,719 | -€11,842 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,561 | €15,719 | -€11,842 | -43.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.