DB ROOTS: 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.
DB ROOTS
Largest movements
- Cash -€39,212
down €39,212 (-91.8%), from €42,709 to €3,496
mainly Current portion of long-term debt (-€14,810) and Debts after one year (-€10,769)
- Current portion of long-term debt -€14,810
down €14,810 (-57.9%), from €25,579 to €10,769
- Debts after one year -€10,769
no longer reported in 2025 (was €10,769)
- Other debts -€10,000
down €10,000 (-3.2%), from €315,521 to €305,521
- Gross operating margin -€860
down €860 (-57.9%), from -€1,486 to -€2,346
- Financial charges -€429
down €429 (-35.7%), from €1,200 to €771
- Other operating charges -€31
down €31 (-5.7%), from €547 to €516
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 | €414,691 | €375,479 | -€39,212 | -9.5% |
| Fixed assets | 21/28 | €110,000 | €110,000 | = | 0.0% |
| Financial fixed assets | 28 | €110,000 | €110,000 | = | 0.0% |
| Current assets | 29/58 | €304,691 | €265,479 | -€39,212 | -12.9% |
| Amounts receivable within one year | 40/41 | €261,983 | €261,983 | = | 0.0% |
| Other amounts receivable | 41 | €261,983 | €261,983 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,709 | €3,496 | -€39,212 | -91.8% |
| Total equity and liabilities | 10/49 | €414,691 | €375,479 | -€39,212 | -9.5% |
| Equity | 10/15 | €62,823 | €59,190 | -€3,633 | -5.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,177 | -€15,810 | -€3,633 | -29.8% |
| Amounts payable | 17/49 | €351,868 | €316,289 | -€35,579 | -10.1% |
| Amounts payable after more than one year | 17 | €10,769 | - | -€10,769 | |
| Financial debts | 170/4 | €10,769 | - | -€10,769 | |
| Amounts payable within one year | 42/48 | €341,099 | €316,289 | -€24,810 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €25,579 | €10,769 | -€14,810 | -57.9% |
| Other amounts payable | 47/48 | €315,521 | €305,521 | -€10,000 | -3.2% |
| Other operating charges | 640/8 | €547 | €516 | -€31 | -5.7% |
| Gross operating margin | 9900 | -€1,486 | -€2,346 | -€860 | -57.9% |
| Operating profit (loss) | 9901 | -€2,034 | -€2,862 | -€829 | -40.8% |
| Financial charges | 65/66B | €1,200 | €771 | -€429 | -35.7% |
| Recurring financial charges | 65 | €1,200 | €771 | -€429 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,234 | -€3,633 | -€400 | -12.4% |
| Profit (loss) for the period | 9904 | -€3,234 | -€3,633 | -€400 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,234 | -€3,633 | -€400 | -12.4% |
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 3 October 2026 via checked.be.