I-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.
I-Roots
Largest movements
- Receivables within one year +€62,288
up €62,288 (+103%), from €60,524 to €122,812
of which Other amounts receivable: +€65,528
- Tangible fixed assets +€10,254
up €10,254 (+169%), from €6,051 to €16,305
of which Plant, machinery and equipment: +€10,341
- Stocks and contracts -€1,500
down €1,500 (-55.8%), from €2,691 to €1,191
- Profit (loss) carried forward +€69,453
up €69,453 (+225%), from €30,813 to €100,266
- Tax, wage and social debts +€4,208
up €4,208 (+31.9%), from €13,211 to €17,419
of which Taxes: +€4,236
- Trade debts -€2,330
down €2,330 (-24.8%), from €9,381 to €7,051
- Gross operating margin +€72,424
up €72,424 (+155%), from €46,786 to €119,211
- Taxes +€14,329
up €14,329 (+474%), from €3,023 to €17,352
- Staff costs -€10,119
down €10,119 (-39.4%), from €25,655 to €15,537
- Financial charges +€4,346
up €4,346 (+287%), from €1,517 to €5,863
- Other operating charges +€1,518
up €1,518 (+27.5%), from €5,528 to €7,046
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 | €72,006 | €143,337 | +€71,331 | +99.1% |
| Fixed assets | 21/28 | €6,051 | €16,305 | +€10,254 | +169% |
| Tangible fixed assets | 22/27 | €6,051 | €16,305 | +€10,254 | +169% |
| Plant, machinery and equipment | 23 | €5,232 | €15,573 | +€10,341 | +198% |
| Furniture and vehicles | 24 | €819 | €732 | -€87 | -10.6% |
| Current assets | 29/58 | €65,955 | €127,032 | +€61,077 | +92.6% |
| Stocks and contracts in progress | 3 | €2,691 | €1,191 | -€1,500 | -55.8% |
| Stocks | 30/36 | €2,691 | €1,191 | -€1,500 | -55.8% |
| Amounts receivable within one year | 40/41 | €60,524 | €122,812 | +€62,288 | +103% |
| Trade receivables | 40 | €3,240 | - | -€3,240 | |
| Other amounts receivable | 41 | €57,284 | €122,812 | +€65,528 | +114% |
| Cash at bank and in hand | 54/58 | €2,433 | €3,029 | +€596 | +24.5% |
| Deferred charges and accrued income | 490/1 | €307 | - | -€307 | |
| Total equity and liabilities | 10/49 | €72,006 | €143,337 | +€71,331 | +99.1% |
| Equity | 10/15 | €49,413 | €118,866 | +€69,453 | +141% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,813 | €100,266 | +€69,453 | +225% |
| Amounts payable | 17/49 | €22,592 | €24,470 | +€1,878 | +8.3% |
| Amounts payable within one year | 42/48 | €22,592 | €24,470 | +€1,878 | +8.3% |
| Trade debts | 44 | €9,381 | €7,051 | -€2,330 | -24.8% |
| Suppliers | 440/4 | €9,381 | €7,051 | -€2,330 | -24.8% |
| Taxes, remuneration and social security | 45 | €13,211 | €17,419 | +€4,208 | +31.9% |
| Taxes | 450/3 | €13,116 | €17,352 | +€4,236 | +32.3% |
| Remuneration and social security | 454/9 | €95 | €67 | -€28 | -29.6% |
| Remuneration, social security and pensions | 62 | €25,655 | €15,537 | -€10,119 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,730 | €3,961 | +€231 | +6.2% |
| Other operating charges | 640/8 | €5,528 | €7,046 | +€1,518 | +27.5% |
| Gross operating margin | 9900 | €46,786 | €119,211 | +€72,424 | +155% |
| Operating profit (loss) | 9901 | €11,874 | €92,667 | +€80,794 | +680% |
| Financial income | 75/76B | €308 | €1 | -€307 | -99.8% |
| Recurring financial income | 75 | €308 | €1 | -€307 | -99.8% |
| Financial charges | 65/66B | €1,517 | €5,863 | +€4,346 | +287% |
| Recurring financial charges | 65 | €1,517 | €5,863 | +€4,346 | +287% |
| Profit (loss) for the period before taxes | 9903 | €10,665 | €86,805 | +€76,140 | +714% |
| Income taxes | 67/77 | €3,023 | €17,352 | +€14,329 | +474% |
| Profit (loss) for the period | 9904 | €7,642 | €69,453 | +€61,811 | +809% |
| Profit (loss) for the period to be appropriated | 9905 | €7,642 | €69,453 | +€61,811 | +809% |
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 16 October 2026 via checked.be.