osROOTs: 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.
osROOTs
Largest movements
- Receivables within one year -€22,264
down €22,264 (-82.2%), from €27,073 to €4,810
of which Trade receivables: -€27,073
- Cash -€20,632
down €20,632 (-70.6%), from €29,222 to €8,590
mainly Contributions, distributions and other (-€17,836) and Debts after one year (-€14,092)
- Tangible fixed assets -€11,001
down €11,001 (-26.5%), from €41,557 to €30,556
- Deferred charges and accrued income -€5,226
down €5,226 (-95.0%), from €5,504 to €278
- Reserves -€17,371
down €17,371 (-46.7%), from €37,167 to €19,796
- Debts after one year -€14,092
no longer reported in 2025 (was €14,092)
- Other debts -€13,581
no longer reported in 2025 (was €13,581)
- Tax, wage and social debts -€12,682
down €12,682 (-65.0%), from €19,504 to €6,822
of which Taxes: -€13,697
- Gross operating margin -€14,335
down €14,335 (-45.0%), from €31,827 to €17,492
- Depreciation +€7,031
up €7,031 (+121.5%), from €5,787 to €12,818
- Taxes -€3,011
down €3,011 (-51.9%), from €5,806 to €2,795
- Financial charges +€935
up €935 (+263.4%), from €355 to €1,290
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 | €103,356 | €44,234 | -€59,122 | -57.2% |
| Fixed assets | 21/28 | €41,557 | €30,556 | -€11,001 | -26.5% |
| Tangible fixed assets | 22/27 | €41,557 | €30,556 | -€11,001 | -26.5% |
| Furniture and vehicles | 24 | €41,557 | €30,556 | -€11,001 | -26.5% |
| Current assets | 29/58 | €61,799 | €13,678 | -€48,121 | -77.9% |
| Amounts receivable within one year | 40/41 | €27,073 | €4,810 | -€22,264 | -82.2% |
| Trade receivables | 40 | €27,073 | - | -€27,073 | |
| Other amounts receivable | 41 | - | €4,810 | +€4,810 | |
| Cash at bank and in hand | 54/58 | €29,222 | €8,590 | -€20,632 | -70.6% |
| Deferred charges and accrued income | 490/1 | €5,504 | €278 | -€5,226 | -95.0% |
| Total equity and liabilities | 10/49 | €103,356 | €44,234 | -€59,122 | -57.2% |
| Equity | 10/15 | €40,167 | €22,796 | -€17,371 | -43.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,167 | €19,796 | -€17,371 | -46.7% |
| Distributable reserves | 133 | €37,167 | €19,796 | -€17,371 | -46.7% |
| Amounts payable | 17/49 | €63,189 | €21,438 | -€41,751 | -66.1% |
| Amounts payable after more than one year | 17 | €14,092 | - | -€14,092 | |
| Financial debts | 170/4 | €14,092 | - | -€14,092 | |
| Amounts payable within one year | 42/48 | €47,797 | €20,938 | -€26,859 | -56.2% |
| Current portion of amounts payable after more than one year | 42 | €14,712 | €14,092 | -€620 | -4.2% |
| Trade debts | 44 | €0 | €24 | +€24 | |
| Suppliers | 440/4 | €0 | €24 | +€24 | |
| Taxes, remuneration and social security | 45 | €19,504 | €6,822 | -€12,682 | -65.0% |
| Taxes | 450/3 | €19,504 | €5,806 | -€13,697 | -70.2% |
| Remuneration and social security | 454/9 | - | €1,016 | +€1,016 | |
| Other amounts payable | 47/48 | €13,581 | - | -€13,581 | |
| Accrued charges and deferred income | 492/3 | €1,300 | €500 | -€800 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,787 | €12,818 | +€7,031 | +121.5% |
| Other operating charges | 640/8 | €61 | €128 | +€66 | +108.2% |
| Gross operating margin | 9900 | €31,827 | €17,492 | -€14,335 | -45.0% |
| Operating profit (loss) | 9901 | €25,979 | €4,547 | -€21,432 | -82.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €355 | €1,290 | +€935 | +263.4% |
| Recurring financial charges | 65 | €355 | €1,290 | +€935 | +263.4% |
| Profit (loss) for the period before taxes | 9903 | €25,624 | €3,260 | -€22,364 | -87.3% |
| Income taxes | 67/77 | €5,806 | €2,795 | -€3,011 | -51.9% |
| Profit (loss) for the period | 9904 | €19,818 | €465 | -€19,353 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,818 | €465 | -€19,353 | -97.7% |
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 28 September 2026 via checked.be.