IamRoot: 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.
IamRoot
Largest movements
- Cash -€23,426
down €23,426 (-33.1%), from €70,841 to €47,415
mainly Contributions, distributions and other (-€95,550) and Investment in fixed assets (net) (-€13,411)
- Tangible fixed assets +€9,935
up €9,935 (+98.1%), from €10,124 to €20,059
of which Land and buildings: +€15,223
- Receivables within one year +€8,431
up €8,431 (+48.4%), from €17,421 to €25,852
of which Trade receivables: +€6,128
- Deferred charges and accrued income -€1,312
down €1,312 (-93.3%), from €1,407 to €94
- Profit (loss) carried forward -€93,550
no longer reported in 2025 (was €93,550)
- Other debts +€59,359
up €59,359 (+7,126%), from €833 to €60,192
- Reserves +€23,498
up €23,498 (+494%), from €4,753 to €28,251
of which Distributable reserves: +€23,498
- Accrued charges and deferred income +€3,000
new in 2025: €3,000
- Short-term financial debts +€1,691
up €1,691 (+132%), from €1,277 to €2,968
- Gross operating margin -€21,465
down €21,465 (-33.0%), from €65,108 to €43,643
- Financial charges +€5,976
up €5,976 (+1,844%), from €324 to €6,300
- Taxes -€4,777
down €4,777 (-35.0%), from €13,630 to €8,853
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 | €129,793 | €123,421 | -€6,372 | -4.9% |
| Fixed assets | 21/28 | €10,124 | €20,059 | +€9,935 | +98.1% |
| Tangible fixed assets | 22/27 | €10,124 | €20,059 | +€9,935 | +98.1% |
| Land and buildings | 22 | - | €15,223 | +€15,223 | |
| Plant, machinery and equipment | 23 | €4,278 | €4,837 | +€559 | +13.1% |
| Furniture and vehicles | 24 | €5,511 | - | -€5,511 | |
| Other tangible fixed assets | 26 | €335 | €0 | -€335 | -100.0% |
| Current assets | 29/58 | €119,669 | €103,362 | -€16,307 | -13.6% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,421 | €25,852 | +€8,431 | +48.4% |
| Trade receivables | 40 | €16,577 | €22,705 | +€6,128 | +37.0% |
| Other amounts receivable | 41 | €844 | €3,147 | +€2,303 | +273% |
| Cash at bank and in hand | 54/58 | €70,841 | €47,415 | -€23,426 | -33.1% |
| Deferred charges and accrued income | 490/1 | €1,407 | €94 | -€1,312 | -93.3% |
| Total equity and liabilities | 10/49 | €129,793 | €123,421 | -€6,372 | -4.9% |
| Equity | 10/15 | €116,903 | €46,851 | -€70,053 | -59.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,753 | €28,251 | +€23,498 | +494% |
| Tax-exempt reserves | 132 | €4,753 | €4,753 | = | 0.0% |
| Distributable reserves | 133 | - | €23,498 | +€23,498 | |
| Profit (loss) carried forward | 14 | €93,550 | - | -€93,550 | |
| Amounts payable | 17/49 | €12,890 | €76,570 | +€63,681 | +494% |
| Amounts payable within one year | 42/48 | €12,890 | €73,570 | +€60,681 | +471% |
| Financial debts | 43 | €1,277 | €2,968 | +€1,691 | +132% |
| Credit institutions | 430/8 | €1,277 | €2,968 | +€1,691 | +132% |
| Trade debts | 44 | €674 | €517 | -€156 | -23.2% |
| Suppliers | 440/4 | €674 | €517 | -€156 | -23.2% |
| Taxes, remuneration and social security | 45 | €10,106 | €9,893 | -€213 | -2.1% |
| Taxes | 450/3 | €10,106 | €9,893 | -€213 | -2.1% |
| Other amounts payable | 47/48 | €833 | €60,192 | +€59,359 | +7,126% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Non-recurring operating income | 76A | - | €3,576 | +€3,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,084 | €3,476 | +€392 | +12.7% |
| Other operating charges | 640/8 | €662 | €868 | +€206 | +31.1% |
| Gross operating margin | 9900 | €65,108 | €43,643 | -€21,465 | -33.0% |
| Operating profit (loss) | 9901 | €61,361 | €39,299 | -€22,063 | -36.0% |
| Financial income | 75/76B | €1,034 | €1,353 | +€319 | +30.8% |
| Recurring financial income | 75 | €1,034 | €1,353 | +€319 | +30.8% |
| Financial charges | 65/66B | €324 | €6,300 | +€5,976 | +1,844% |
| Recurring financial charges | 65 | €324 | €6,300 | +€5,976 | +1,844% |
| Profit (loss) for the period before taxes | 9903 | €62,071 | €34,351 | -€27,720 | -44.7% |
| Income taxes | 67/77 | €13,630 | €8,853 | -€4,777 | -35.0% |
| Profit (loss) for the period | 9904 | €48,441 | €25,498 | -€22,943 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,441 | €25,498 | -€22,943 | -47.4% |
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 18 October 2026 via checked.be.