REROOT: 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.
REROOT
Largest movements
- Receivables within one year -€14,127
down €14,127 (-47.6%), from €29,658 to €15,531
of which Trade receivables: -€14,082
- Cash -€5,843
down €5,843 (-60.1%), from €9,716 to €3,874
mainly Investment in fixed assets (net) (-€10,811) and Trade debts (-€10,287)
- Tangible fixed assets +€4,184
up €4,184 (+73.3%), from €5,710 to €9,894
- Financial fixed assets +€2,891
new in 2025: €2,891
- Trade debts -€10,287
down €10,287 (-74.7%), from €13,773 to €3,486
- Profit (loss) carried forward -€7,727
new in 2025: -€7,727
- Debts after one year +€3,805
new in 2025: €3,805
- Current portion of long-term debt +€1,423
new in 2025: €1,423
- Gross operating margin -€12,569
down €12,569, from €9,214 to -€3,355
- Taxes -€1,831
no longer reported in 2025 (was €1,831)
- Depreciation +€1,197
up €1,197 (+47.2%), from €2,539 to €3,736
- Financial charges +€387
up €387 (+226%), from €171 to €558
- Other operating charges +€133
new in 2025: €133
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 | €45,383 | €32,190 | -€13,193 | -29.1% |
| Fixed assets | 21/28 | €5,710 | €12,785 | +€7,075 | +124% |
| Tangible fixed assets | 22/27 | €5,710 | €9,894 | +€4,184 | +73.3% |
| Furniture and vehicles | 24 | €5,710 | €9,894 | +€4,184 | +73.3% |
| Financial fixed assets | 28 | - | €2,891 | +€2,891 | |
| Current assets | 29/58 | €39,673 | €19,405 | -€20,268 | -51.1% |
| Amounts receivable within one year | 40/41 | €29,658 | €15,531 | -€14,127 | -47.6% |
| Trade receivables | 40 | €26,187 | €12,106 | -€14,082 | -53.8% |
| Other amounts receivable | 41 | €3,471 | €3,426 | -€45 | -1.3% |
| Cash at bank and in hand | 54/58 | €9,716 | €3,874 | -€5,843 | -60.1% |
| Deferred charges and accrued income | 490/1 | €298 | - | -€298 | |
| Total equity and liabilities | 10/49 | €45,383 | €32,190 | -€13,193 | -29.1% |
| Equity | 10/15 | €23,729 | €16,002 | -€7,727 | -32.6% |
| Contributions | 10/11 | €3,400 | €3,400 | = | 0.0% |
| Reserves | 13 | €20,329 | €20,329 | = | 0.0% |
| Distributable reserves | 133 | €20,329 | €20,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,727 | -€7,727 | |
| Amounts payable | 17/49 | €21,654 | €16,188 | -€5,466 | -25.2% |
| Amounts payable after more than one year | 17 | - | €3,805 | +€3,805 | |
| Financial debts | 170/4 | - | €3,805 | +€3,805 | |
| Amounts payable within one year | 42/48 | €21,654 | €12,383 | -€9,271 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,423 | +€1,423 | |
| Trade debts | 44 | €13,773 | €3,486 | -€10,287 | -74.7% |
| Suppliers | 440/4 | €13,773 | €3,486 | -€10,287 | -74.7% |
| Taxes, remuneration and social security | 45 | €7,880 | €7,473 | -€407 | -5.2% |
| Taxes | 450/3 | €7,880 | €7,473 | -€407 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,539 | €3,736 | +€1,197 | +47.2% |
| Other operating charges | 640/8 | - | €133 | +€133 | |
| Gross operating margin | 9900 | €9,214 | -€3,355 | -€12,569 | |
| Operating profit (loss) | 9901 | €6,675 | -€7,224 | -€13,899 | |
| Financial income | 75/76B | - | €55 | +€55 | |
| Recurring financial income | 75 | - | €55 | +€55 | |
| Financial charges | 65/66B | €171 | €558 | +€387 | +226% |
| Recurring financial charges | 65 | €171 | €558 | +€387 | +226% |
| Profit (loss) for the period before taxes | 9903 | €6,504 | -€7,727 | -€14,231 | |
| Income taxes | 67/77 | €1,831 | - | -€1,831 | |
| Profit (loss) for the period | 9904 | €4,673 | -€7,727 | -€12,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,673 | -€7,727 | -€12,400 |
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 23 October 2026 via checked.be.