DATAROOTS: 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.
What changed
DATAROOTS
NACE 46.190, Agents in non-specialised wholesale trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€583,748
2024 · €715,725-€131,978
Equity
€4.0m
2024 · €3.5m+€583,748
Cash
€1.3m
2024 · €3.0m-€1.6m
Balance sheet total
€7.3m
2024 · €6.1m+€1.2m
Largest movements
Assets
- Receivables within one year +€2.7m
up €2.7m (+98.9%), from €2.7m to €5.4m
of which Other amounts receivable: +€1.9m
- Cash -€1.6m
down €1.6m (-55.5%), from €3.0m to €1.3m
mainly Receivables within one year (-€2.7m) and Investment in fixed assets (net) (-€214,774)
- Tangible fixed assets +€125,406
up €125,406 (+55.4%), from €226,506 to €351,912
of which Assets under construction and advance payments: +€176,862
Equity and liabilities
- Reserves +€583,748
up €583,748 (+19.8%), from €2.9m to €3.5m
- Trade debts +€477,683
up €477,683 (+44.9%), from €1.1m to €1.5m
- Tax, wage and social debts +€121,123
up €121,123 (+7.9%), from €1.5m to €1.7m
of which Remuneration and social security: +€139,133
Income statement
- Other operating income +€396,957
up €396,957 (+45.0%), from €882,039 to €1.3m
- Turnover +€347,281
up €347,281 (+2.2%), from €15.9m to €16.3m
- Services and other goods +€322,126
up €322,126 (+8.9%), from €3.6m to €3.9m
- Staff costs +€242,727
up €242,727 (+2.4%), from €10.0m to €10.3m
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.
Result 2024
€715,725
Turnover
+€347,281
Other operating income
+€396,957
Goods and materials
-€44,418
Services and other goods
-€322,126
Staff costs
-€242,727
Depreciation
+€34,368
Write-downs
-€44,367
Other operating charges
+€1,051
Other operating items
-€199,664
Financial income
+€30,408
Financial charges
-€93,746
Taxes
+€5,006
Result 2025
€583,748
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.
From operations
-€1.4m
Investment
-€214,774
Financing
€0
Cash 2024
€3.0m
From operations (derived)
-€1.4m
Net result for the year
+€583,748
Depreciation
+€83,590
Receivables after one year
+€20,000
Receivables within one year
-€2.7m
Deferred charges and accrued income
-€67,862
Trade debts
+€477,683
Tax, wage and social debts
+€121,123
Accrued charges and deferred income
+€49,853
Investment (derived)
-€214,774
Investment in fixed assets (net)
-€214,774
Cash 2025
€1.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,065,148 | €7,297,554 | +€1.2m | +20.3% |
| Fixed assets | 21/28 | €275,746 | €406,931 | +€131,184 | +47.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €226,506 | €351,912 | +€125,406 | +55.4% |
| Plant, machinery and equipment | 23 | €3,808 | €6,035 | +€2,227 | +58.5% |
| Furniture and vehicles | 24 | €213,617 | €161,131 | -€52,486 | -24.6% |
| Other tangible fixed assets | 26 | €9,081 | €7,884 | -€1,196 | -13.2% |
| Assets under construction and advance payments | 27 | - | €176,862 | +€176,862 | |
| Financial fixed assets | 28 | €49,240 | €55,019 | +€5,779 | +11.7% |
| Affiliated companies | 280/1 | €20,000 | €20,000 | = | 0.0% |
| Participating interests | 280 | €20,000 | €20,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €29,240 | €35,019 | +€5,779 | +19.8% |
| Amounts receivable and cash guarantees | 285/8 | €29,240 | €35,019 | +€5,779 | +19.8% |
| Current assets | 29/58 | €5,789,401 | €6,890,623 | +€1.1m | +19.0% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100.0% |
| Other amounts receivable | 291 | €20,000 | €0 | -€20,000 | -100.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,721,844 | €5,412,725 | +€2.7m | +98.9% |
| Trade receivables | 40 | €2,442,367 | €3,210,308 | +€767,941 | +31.4% |
| Other amounts receivable | 41 | €279,476 | €2,202,417 | +€1.9m | +688.1% |
| Cash at bank and in hand | 54/58 | €2,952,420 | €1,314,899 | -€1.6m | -55.5% |
| Deferred charges and accrued income | 490/1 | €95,138 | €163,000 | +€67,862 | +71.3% |
| Total equity and liabilities | 10/49 | €6,065,148 | €7,297,554 | +€1.2m | +20.3% |
| Equity | 10/15 | €3,466,166 | €4,049,914 | +€583,748 | +16.8% |
| Contributions | 10/11 | €518,550 | €518,550 | = | 0.0% |
| Reserves | 13 | €2,947,616 | €3,531,364 | +€583,748 | +19.8% |
| Distributable reserves | 133 | €2,947,616 | €3,531,364 | +€583,748 | +19.8% |
| Amounts payable | 17/49 | €2,598,982 | €3,247,641 | +€648,659 | +25.0% |
| Amounts payable within one year | 42/48 | €2,593,982 | €3,192,788 | +€598,806 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,064,759 | €1,542,442 | +€477,683 | +44.9% |
| Suppliers | 440/4 | €1,064,759 | €1,542,442 | +€477,683 | +44.9% |
| Taxes, remuneration and social security | 45 | €1,529,223 | €1,650,346 | +€121,123 | +7.9% |
| Taxes | 450/3 | €394,489 | €376,480 | -€18,010 | -4.6% |
| Remuneration and social security | 454/9 | €1,134,733 | €1,273,866 | +€139,133 | +12.3% |
| Accrued charges and deferred income | 492/3 | €5,000 | €54,853 | +€49,853 | +997.1% |
| Operating income | 70/76A | €16,824,263 | €17,567,863 | +€743,599 | +4.4% |
| Turnover | 70 | €15,940,983 | €16,288,264 | +€347,281 | +2.2% |
| Other operating income | 74 | €882,039 | €1,278,995 | +€396,957 | +45.0% |
| Non-recurring operating income | 76A | €1,241 | €603 | -€638 | -51.4% |
| Operating charges | 60/66A | €15,730,954 | €16,548,199 | +€817,245 | +5.2% |
| Goods for resale, raw materials and consumables | 60 | €1,973,508 | €2,017,926 | +€44,418 | +2.3% |
| Purchases | 600/8 | €1,973,508 | €2,017,926 | +€44,418 | +2.3% |
| Services and other goods | 61 | €3,625,313 | €3,947,439 | +€322,126 | +8.9% |
| Remuneration, social security and pensions | 62 | €10,010,491 | €10,253,219 | +€242,727 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,958 | €83,590 | -€34,368 | -29.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €44,367 | +€44,367 | |
| Other operating charges | 640/8 | €3,684 | €2,633 | -€1,051 | -28.5% |
| Non-recurring operating charges | 66A | - | €199,025 | +€199,025 | |
| Operating profit (loss) | 9901 | €1,093,309 | €1,019,663 | -€73,646 | -6.7% |
| Financial income | 75/76B | €9,046 | €39,455 | +€30,408 | +336.1% |
| Recurring financial income | 75 | €9,046 | €39,455 | +€30,408 | +336.1% |
| Income from current assets | 751 | €9,006 | €39,254 | +€30,248 | +335.8% |
| Other financial income | 752/9 | €40 | €200 | +€160 | +400.3% |
| Financial charges | 65/66B | €5,037 | €98,784 | +€93,746 | +1861.1% |
| Recurring financial charges | 65 | €5,037 | €98,784 | +€93,746 | +1861.1% |
| Debt charges | 650 | €84 | €96,477 | +€96,394 | +115193.1% |
| Other financial charges | 652/9 | €4,953 | €2,306 | -€2,647 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €1,097,318 | €960,334 | -€136,984 | -12.5% |
| Income taxes | 67/77 | €381,593 | €376,587 | -€5,006 | -1.3% |
| Taxes | 670/3 | €382,204 | €376,587 | -€5,618 | -1.5% |
| Tax adjustments and reversals of tax provisions | 77 | €611 | €0 | -€611 | -100.0% |
| Profit (loss) for the period | 9904 | €715,725 | €583,748 | -€131,978 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €715,725 | €583,748 | -€131,978 | -18.4% |
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 11 October 2026 via checked.be.