ROTRA: 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.
ROTRA
Largest movements
- Receivables within one year -€24,829
down €24,829 (-89.3%), from €27,812 to €2,983
of which Other amounts receivable: -€22,188
- Cash +€13,130
up €13,130 (+244%), from €5,383 to €18,513
mainly Receivables within one year (+€24,829) and Depreciation (+€23,775)
- Tangible fixed assets -€5,867
down €5,867 (-2.4%), from €240,890 to €235,023
of which Land and buildings: -€7,827
- Reserves -€31,799
down €31,799 (-67.1%), from €47,422 to €15,623
- Other debts +€9,054
new in 2025: €9,054
- Gross operating margin +€27,155
up €27,155 (+199%), from €13,649 to €40,805
- Depreciation +€10,483
up €10,483 (+78.9%), from €13,293 to €23,775
- Financial charges +€4,078
up €4,078 (+96.3%), from €4,233 to €8,311
- Taxes +€2,343
up €2,343, from -€1,778 to €565
- Financial income -€1,944
down €1,944 (-100.0%), from €1,944 to €0
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 | €274,085 | €257,396 | -€16,689 | -6.1% |
| Fixed assets | 21/28 | €240,890 | €235,023 | -€5,867 | -2.4% |
| Tangible fixed assets | 22/27 | €240,890 | €235,023 | -€5,867 | -2.4% |
| Land and buildings | 22 | €237,124 | €229,297 | -€7,827 | -3.3% |
| Plant, machinery and equipment | 23 | €2,685 | €2,026 | -€659 | -24.5% |
| Furniture and vehicles | 24 | €1,081 | €3,700 | +€2,619 | +242% |
| Current assets | 29/58 | €33,195 | €22,373 | -€10,822 | -32.6% |
| Amounts receivable within one year | 40/41 | €27,812 | €2,983 | -€24,829 | -89.3% |
| Trade receivables | 40 | €2,641 | - | -€2,641 | |
| Other amounts receivable | 41 | €25,171 | €2,983 | -€22,188 | -88.1% |
| Cash at bank and in hand | 54/58 | €5,383 | €18,513 | +€13,130 | +244% |
| Deferred charges and accrued income | 490/1 | - | €877 | +€877 | |
| Total equity and liabilities | 10/49 | €274,085 | €257,396 | -€16,689 | -6.1% |
| Equity | 10/15 | €79,422 | €47,623 | -€31,799 | -40.0% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €47,422 | €15,623 | -€31,799 | -67.1% |
| Distributable reserves | 133 | €47,422 | €15,623 | -€31,799 | -67.1% |
| Amounts payable | 17/49 | €194,663 | €209,773 | +€15,110 | +7.8% |
| Amounts payable after more than one year | 17 | €185,930 | €186,553 | +€624 | +0.3% |
| Financial debts | 170/4 | €185,930 | €186,553 | +€624 | +0.3% |
| Amounts payable within one year | 42/48 | €8,733 | €23,220 | +€14,486 | +166% |
| Current portion of amounts payable after more than one year | 42 | €8,733 | €10,973 | +€2,240 | +25.6% |
| Trade debts | 44 | - | €2,627 | +€2,627 | |
| Suppliers | 440/4 | - | €2,627 | +€2,627 | |
| Taxes, remuneration and social security | 45 | - | €565 | +€565 | |
| Taxes | 450/3 | - | €565 | +€565 | |
| Other amounts payable | 47/48 | - | €9,054 | +€9,054 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,293 | €23,775 | +€10,483 | +78.9% |
| Other operating charges | 640/8 | €2,456 | €2,499 | +€43 | +1.8% |
| Gross operating margin | 9900 | €13,649 | €40,805 | +€27,155 | +199% |
| Operating profit (loss) | 9901 | -€2,099 | €14,530 | +€16,630 | |
| Financial income | 75/76B | €1,944 | €0 | -€1,944 | -100.0% |
| Recurring financial income | 75 | €1,944 | €0 | -€1,944 | -100.0% |
| Financial charges | 65/66B | €4,233 | €8,311 | +€4,078 | +96.3% |
| Recurring financial charges | 65 | €4,233 | €8,311 | +€4,078 | +96.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,388 | €6,219 | +€10,608 | |
| Income taxes | 67/77 | -€1,778 | €565 | +€2,343 | |
| Profit (loss) for the period | 9904 | -€2,611 | €5,654 | +€8,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,611 | €5,654 | +€8,265 |
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 26 October 2026 via checked.be.