O’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.
O’ROOTS
Largest movements
- Intangible fixed assets -€3,150
down €3,150 (-36.4%), from €8,656 to €5,506
- Tangible fixed assets -€2,296
down €2,296 (-9.9%), from €23,218 to €20,922
of which Plant, machinery and equipment: -€1,848
- Deferred charges and accrued income +€1,604
up €1,604 (+57.8%), from €2,775 to €4,379
- Profit (loss) carried forward +€11,762
up €11,762 (+26.1%), from -€45,094 to -€33,332
- Accrued charges and deferred income -€8,265
down €8,265 (-62.8%), from €13,162 to €4,897
- Trade debts -€6,995
down €6,995 (-26.4%), from €26,478 to €19,483
- Tax, wage and social debts -€4,898
down €4,898 (-72.7%), from €6,735 to €1,837
of which Remuneration and social security: -€3,400
- Debts after one year +€4,250
up €4,250 (+12.6%), from €33,750 to €38,000
- Gross operating margin +€15,203
up €15,203 (+360.7%), from €4,214 to €19,417
- Other operating charges -€2,049
down €2,049 (-94.6%), from €2,167 to €118
- Financial income -€1,409
down €1,409 (-48.5%), from €2,909 to €1,499
of which Non-recurring financial income: -€1,399
- Depreciation +€393
up €393 (+6.1%), from €6,481 to €6,874
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 | €36,446 | €32,588 | -€3,858 | -10.6% |
| Fixed assets | 21/28 | €31,874 | €26,428 | -€5,446 | -17.1% |
| Intangible fixed assets | 21 | €8,656 | €5,506 | -€3,150 | -36.4% |
| Tangible fixed assets | 22/27 | €23,218 | €20,922 | -€2,296 | -9.9% |
| Land and buildings | 22 | €1,292 | €1,020 | -€272 | -21.1% |
| Plant, machinery and equipment | 23 | €21,412 | €19,564 | -€1,848 | -8.6% |
| Furniture and vehicles | 24 | €515 | €339 | -€176 | -34.2% |
| Current assets | 29/58 | €4,572 | €6,160 | +€1,588 | +34.7% |
| Stocks and contracts in progress | 3 | €720 | €610 | -€110 | -15.3% |
| Stocks | 30/36 | €720 | €610 | -€110 | -15.3% |
| Amounts receivable within one year | 40/41 | €710 | €858 | +€148 | +20.8% |
| Trade receivables | 40 | €710 | €858 | +€148 | +20.8% |
| Cash at bank and in hand | 54/58 | €367 | €313 | -€54 | -14.7% |
| Deferred charges and accrued income | 490/1 | €2,775 | €4,379 | +€1,604 | +57.8% |
| Total equity and liabilities | 10/49 | €36,446 | €32,588 | -€3,858 | -10.6% |
| Equity | 10/15 | -€43,944 | -€32,182 | +€11,762 | +26.8% |
| Contributions | 10/11 | €1,150 | €1,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,094 | -€33,332 | +€11,762 | +26.1% |
| Amounts payable | 17/49 | €80,390 | €64,770 | -€15,620 | -19.4% |
| Amounts payable after more than one year | 17 | €33,750 | €38,000 | +€4,250 | +12.6% |
| Other amounts payable | 178/9 | €33,750 | €38,000 | +€4,250 | +12.6% |
| Amounts payable within one year | 42/48 | €33,478 | €21,873 | -€11,605 | -34.7% |
| Trade debts | 44 | €26,478 | €19,483 | -€6,995 | -26.4% |
| Suppliers | 440/4 | €26,478 | €19,483 | -€6,995 | -26.4% |
| Taxes, remuneration and social security | 45 | €6,735 | €1,837 | -€4,898 | -72.7% |
| Taxes | 450/3 | €1,735 | €237 | -€1,498 | -86.4% |
| Remuneration and social security | 454/9 | €5,000 | €1,600 | -€3,400 | -68.0% |
| Other amounts payable | 47/48 | €266 | €554 | +€288 | +108.4% |
| Accrued charges and deferred income | 492/3 | €13,162 | €4,897 | -€8,265 | -62.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,481 | €6,874 | +€393 | +6.1% |
| Other operating charges | 640/8 | €2,167 | €118 | -€2,049 | -94.6% |
| Gross operating margin | 9900 | €4,214 | €19,417 | +€15,203 | +360.7% |
| Operating profit (loss) | 9901 | -€4,434 | €12,425 | +€16,859 | |
| Financial income | 75/76B | €2,909 | €1,499 | -€1,409 | -48.5% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -97.9% |
| Non-recurring financial income | 76B | €2,898 | €1,499 | -€1,399 | -48.3% |
| Financial charges | 65/66B | €2,085 | €2,162 | +€77 | +3.7% |
| Recurring financial charges | 65 | €2,085 | €2,162 | +€77 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,610 | €11,762 | +€15,372 | |
| Profit (loss) for the period | 9904 | -€3,610 | €11,762 | +€15,372 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,610 | €11,762 | +€15,372 |
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 7 October 2026 via checked.be.