3Roots: 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.
3Roots
Largest movements
- Receivables within one year +€23,135
up €23,135 (+55.8%), from €41,425 to €64,560
of which Trade receivables: +€22,406
- Current investments +€22,094
up €22,094 (+29.4%), from €75,198 to €97,292
- Stocks and contracts +€11,523
up €11,523 (+186%), from €6,187 to €17,709
- Cash +€8,952
up €8,952 (+316%), from €2,829 to €11,781
mainly Net result for the year (+€58,151) and Trade debts (+€5,033)
- Reserves +€56,485
up €56,485 (+55.0%), from €102,787 to €159,272
- Trade debts +€5,033
up €5,033 (+122%), from €4,140 to €9,172
- Tax, wage and social debts +€4,809
up €4,809 (+18.6%), from €25,795 to €30,604
of which Taxes: +€8,176
- Short-term financial debts +€2,506
up €2,506 (+1,547%), from €162 to €2,668
- Current portion of long-term debt -€2,070
no longer reported in 2025 (was €2,070)
- Gross operating margin +€26,335
up €26,335 (+42.4%), from €62,049 to €88,385
- Taxes +€7,375
up €7,375 (+43.9%), from €16,790 to €24,165
- Staff costs +€2,711
new in 2025: €2,711
- Depreciation -€1,589
down €1,589 (-37.3%), from €4,265 to €2,676
- Other operating charges -€1,306
down €1,306 (-52.4%), from €2,490 to €1,185
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 | €136,772 | €203,482 | +€66,711 | +48.8% |
| Fixed assets | 21/28 | €9,195 | €9,242 | +€47 | +0.5% |
| Tangible fixed assets | 22/27 | €8,695 | €8,742 | +€47 | +0.5% |
| Plant, machinery and equipment | 23 | €4,360 | €4,843 | +€484 | +11.1% |
| Other tangible fixed assets | 26 | €4,335 | €3,898 | -€437 | -10.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €127,577 | €194,241 | +€66,664 | +52.3% |
| Stocks and contracts in progress | 3 | €6,187 | €17,709 | +€11,523 | +186% |
| Stocks | 30/36 | €6,187 | €17,709 | +€11,523 | +186% |
| Amounts receivable within one year | 40/41 | €41,425 | €64,560 | +€23,135 | +55.8% |
| Trade receivables | 40 | €37,120 | €59,526 | +€22,406 | +60.4% |
| Other amounts receivable | 41 | €4,306 | €5,034 | +€729 | +16.9% |
| Current investments | 50/53 | €75,198 | €97,292 | +€22,094 | +29.4% |
| Cash at bank and in hand | 54/58 | €2,829 | €11,781 | +€8,952 | +316% |
| Deferred charges and accrued income | 490/1 | €1,937 | €2,898 | +€961 | +49.6% |
| Total equity and liabilities | 10/49 | €136,772 | €203,482 | +€66,711 | +48.8% |
| Equity | 10/15 | €102,887 | €159,372 | +€56,485 | +54.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €102,787 | €159,272 | +€56,485 | +55.0% |
| Distributable reserves | 133 | €102,787 | €159,272 | +€56,485 | +55.0% |
| Amounts payable | 17/49 | €33,885 | €44,110 | +€10,225 | +30.2% |
| Amounts payable within one year | 42/48 | €33,885 | €44,110 | +€10,225 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €2,070 | - | -€2,070 | |
| Financial debts | 43 | €162 | €2,668 | +€2,506 | +1,547% |
| Credit institutions | 430/8 | €162 | €2,668 | +€2,506 | +1,547% |
| Trade debts | 44 | €4,140 | €9,172 | +€5,033 | +122% |
| Suppliers | 440/4 | €4,140 | €9,172 | +€5,033 | +122% |
| Taxes, remuneration and social security | 45 | €25,795 | €30,604 | +€4,809 | +18.6% |
| Taxes | 450/3 | €21,795 | €29,971 | +€8,176 | +37.5% |
| Remuneration and social security | 454/9 | €4,000 | €633 | -€3,367 | -84.2% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Non-recurring operating income | 76A | - | €5,731 | +€5,731 | |
| Remuneration, social security and pensions | 62 | - | €2,711 | +€2,711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,265 | €2,676 | -€1,589 | -37.3% |
| Other operating charges | 640/8 | €2,490 | €1,185 | -€1,306 | -52.4% |
| Gross operating margin | 9900 | €62,049 | €88,385 | +€26,335 | +42.4% |
| Operating profit (loss) | 9901 | €55,294 | €81,813 | +€26,519 | +48.0% |
| Financial income | 75/76B | €728 | €994 | +€265 | +36.4% |
| Recurring financial income | 75 | €728 | €994 | +€265 | +36.4% |
| Financial charges | 65/66B | €1,224 | €490 | -€734 | -60.0% |
| Recurring financial charges | 65 | €1,224 | €490 | -€734 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €54,798 | €82,316 | +€27,518 | +50.2% |
| Income taxes | 67/77 | €16,790 | €24,165 | +€7,375 | +43.9% |
| Profit (loss) for the period | 9904 | €38,008 | €58,151 | +€20,144 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,008 | €58,151 | +€20,144 | +53.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.