FROOTS: 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.
FROOTS
Largest movements
- Cash +€9,367
up €9,367 (+43.2%), from €21,677 to €31,044
mainly Net result for the year (+€45,635) and Depreciation (+€9,159)
- Tangible fixed assets -€3,267
down €3,267 (-14.5%), from €22,483 to €19,217
of which Furniture and vehicles: -€3,020
- Receivables within one year +€2,635
up €2,635 (+16.9%), from €15,622 to €18,257
of which Trade receivables: +€7,783
- Other debts +€4,581
up €4,581 (+12.0%), from €38,091 to €42,672
- Trade debts +€3,351
up €3,351 (+44.1%), from €7,594 to €10,944
- Tax, wage and social debts +€969
up €969 (+16.1%), from €6,001 to €6,970
- Gross operating margin +€8,166
up €8,166 (+12.1%), from €67,330 to €75,497
- Depreciation +€2,244
up €2,244 (+32.4%), from €6,915 to €9,159
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 | €60,031 | €68,667 | +€8,636 | +14.4% |
| Fixed assets | 21/28 | €22,483 | €19,217 | -€3,267 | -14.5% |
| Tangible fixed assets | 22/27 | €22,483 | €19,217 | -€3,267 | -14.5% |
| Furniture and vehicles | 24 | €21,245 | €18,225 | -€3,020 | -14.2% |
| Other tangible fixed assets | 26 | €1,238 | €992 | -€246 | -19.9% |
| Current assets | 29/58 | €37,548 | €49,450 | +€11,902 | +31.7% |
| Amounts receivable within one year | 40/41 | €15,622 | €18,257 | +€2,635 | +16.9% |
| Trade receivables | 40 | €9,555 | €17,338 | +€7,783 | +81.5% |
| Other amounts receivable | 41 | €6,067 | €919 | -€5,148 | -84.9% |
| Cash at bank and in hand | 54/58 | €21,677 | €31,044 | +€9,367 | +43.2% |
| Deferred charges and accrued income | 490/1 | €249 | €149 | -€99 | -40.0% |
| Total equity and liabilities | 10/49 | €60,031 | €68,667 | +€8,636 | +14.4% |
| Equity | 10/15 | €8,345 | €8,080 | -€265 | -3.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €285 | €20 | -€265 | -93.0% |
| Amounts payable | 17/49 | €51,686 | €60,587 | +€8,901 | +17.2% |
| Amounts payable within one year | 42/48 | €51,686 | €60,587 | +€8,901 | +17.2% |
| Trade debts | 44 | €7,594 | €10,944 | +€3,351 | +44.1% |
| Suppliers | 440/4 | €7,594 | €10,944 | +€3,351 | +44.1% |
| Taxes, remuneration and social security | 45 | €6,001 | €6,970 | +€969 | +16.1% |
| Taxes | 450/3 | €6,001 | €6,970 | +€969 | +16.1% |
| Other amounts payable | 47/48 | €38,091 | €42,672 | +€4,581 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,915 | €9,159 | +€2,244 | +32.4% |
| Other operating charges | 640/8 | €1,415 | €1,460 | +€45 | +3.2% |
| Gross operating margin | 9900 | €67,330 | €75,497 | +€8,166 | +12.1% |
| Operating profit (loss) | 9901 | €59,000 | €64,878 | +€5,877 | +10.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €146 | €162 | +€16 | +10.7% |
| Recurring financial charges | 65 | €146 | €162 | +€16 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €58,855 | €64,716 | +€5,861 | +10.0% |
| Income taxes | 67/77 | €18,933 | €19,081 | +€148 | +0.8% |
| Profit (loss) for the period | 9904 | €39,922 | €45,635 | +€5,713 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,922 | €45,635 | +€5,713 | +14.3% |
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 13 October 2026 via checked.be.