GOOD ROOTS: 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.
GOOD ROOTS
Largest movements
- Cash -€114,013
down €114,013 (-76.5%), from €148,971 to €34,959
mainly Contributions, distributions and other (-€180,000) and Current investments (-€19,155)
- Current investments +€19,155
new in 2025: €19,155
- Receivables within one year +€5,231
up €5,231 (+12.2%), from €42,840 to €48,071
of which Other amounts receivable: +€2,731
- Reserves -€130,479
down €130,479 (-99.8%), from €130,718 to €239
- Other debts +€57,736
up €57,736 (+379%), from €15,227 to €72,963
- Tax, wage and social debts -€15,129
down €15,129 (-59.7%), from €25,341 to €10,213
of which Taxes: -€15,129
- Gross operating margin +€6,315
up €6,315 (+9.7%), from €64,775 to €71,091
- Financial income -€6,150
down €6,150 (-71.3%), from €8,621 to €2,471
- Other operating charges -€4,041
down €4,041 (-86.5%), from €4,673 to €632
- Taxes -€1,035
down €1,035 (-7.6%), from €13,563 to €12,528
- Financial charges +€972
up €972 (+9.8%), from €9,909 to €10,881
of which Financial charges: +€9,972
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 | €201,811 | €112,185 | -€89,626 | -44.4% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €191,811 | €102,185 | -€89,626 | -46.7% |
| Amounts receivable within one year | 40/41 | €42,840 | €48,071 | +€5,231 | +12.2% |
| Trade receivables | 40 | €24,200 | €26,700 | +€2,500 | +10.3% |
| Other amounts receivable | 41 | €18,640 | €21,371 | +€2,731 | +14.7% |
| Current investments | 50/53 | - | €19,155 | +€19,155 | |
| Cash at bank and in hand | 54/58 | €148,971 | €34,959 | -€114,013 | -76.5% |
| Total equity and liabilities | 10/49 | €201,811 | €112,185 | -€89,626 | -44.4% |
| Equity | 10/15 | €155,718 | €25,239 | -€130,479 | -83.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €130,718 | €239 | -€130,479 | -99.8% |
| Distributable reserves | 133 | €130,718 | €239 | -€130,479 | -99.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,093 | €86,946 | +€40,853 | +88.6% |
| Amounts payable within one year | 42/48 | €46,093 | €86,946 | +€40,853 | +88.6% |
| Trade debts | 44 | €5,524 | €3,770 | -€1,755 | -31.8% |
| Suppliers | 440/4 | €5,524 | €3,770 | -€1,755 | -31.8% |
| Taxes, remuneration and social security | 45 | €25,341 | €10,213 | -€15,129 | -59.7% |
| Taxes | 450/3 | €25,341 | €10,213 | -€15,129 | -59.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,227 | €72,963 | +€57,736 | +379% |
| Other operating charges | 640/8 | €4,673 | €632 | -€4,041 | -86.5% |
| Gross operating margin | 9900 | €64,775 | €71,091 | +€6,315 | +9.7% |
| Operating profit (loss) | 9901 | €60,102 | €70,459 | +€10,357 | +17.2% |
| Financial income | 75/76B | €8,621 | €2,471 | -€6,150 | -71.3% |
| Recurring financial income | 75 | €8,621 | €2,471 | -€6,150 | -71.3% |
| Financial charges | 65/66B | €9,909 | €10,881 | +€972 | +9.8% |
| Recurring financial charges | 65 | €909 | €10,881 | +€9,972 | +1,097% |
| Non-recurring financial charges | 66B | €9,000 | €0 | -€9,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | €58,814 | €62,049 | +€3,235 | +5.5% |
| Income taxes | 67/77 | €13,563 | €12,528 | -€1,035 | -7.6% |
| Profit (loss) for the period | 9904 | €45,251 | €49,521 | +€4,270 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,251 | €49,521 | +€4,270 | +9.4% |
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 22 October 2026 via checked.be.