ROADS & 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.
ROADS & ROOTS
Largest movements
- Cash +€3,081
up €3,081 (+23.7%), from €13,026 to €16,107
mainly Net result for the year (+€5,057) and Deferred charges and accrued income (+€225)
- Receivables within one year +€300
up €300 (+200%), from €150 to €450
- Deferred charges and accrued income -€225
no longer reported in 2025 (was €225)
- Profit (loss) carried forward +€9,519
up €9,519 (+7.1%), from -€134,526 to -€125,007
- Reserves -€4,462
no longer reported in 2025 (was €4,462)
- Other debts -€1,844
down €1,844 (-22.5%), from €8,200 to €6,356
- Gross operating margin +€1,101
up €1,101 (+22.1%), from €4,985 to €6,086
- Other operating charges -€165
down €165 (-14.9%), from €1,109 to €944
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 | €13,401 | €16,557 | +€3,156 | +23.5% |
| Current assets | 29/58 | €13,401 | €16,557 | +€3,156 | +23.5% |
| Amounts receivable within one year | 40/41 | €150 | €450 | +€300 | +200% |
| Trade receivables | 40 | €150 | €450 | +€300 | +200% |
| Cash at bank and in hand | 54/58 | €13,026 | €16,107 | +€3,081 | +23.7% |
| Deferred charges and accrued income | 490/1 | €225 | - | -€225 | |
| Total equity and liabilities | 10/49 | €13,401 | €16,557 | +€3,156 | +23.5% |
| Equity | 10/15 | -€85,443 | -€80,386 | +€5,057 | +5.9% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €4,462 | - | -€4,462 | |
| Distributable reserves | 133 | €4,462 | - | -€4,462 | |
| Profit (loss) carried forward | 14 | -€134,526 | -€125,007 | +€9,519 | +7.1% |
| Amounts payable | 17/49 | €98,844 | €96,943 | -€1,901 | -1.9% |
| Amounts payable after more than one year | 17 | €90,000 | €90,000 | = | 0.0% |
| Other amounts payable | 178/9 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,844 | €6,943 | -€1,901 | -21.5% |
| Trade debts | 44 | €644 | €587 | -€57 | -8.9% |
| Suppliers | 440/4 | €644 | €587 | -€57 | -8.9% |
| Other amounts payable | 47/48 | €8,200 | €6,356 | -€1,844 | -22.5% |
| Other operating charges | 640/8 | €1,109 | €944 | -€165 | -14.9% |
| Gross operating margin | 9900 | €4,985 | €6,086 | +€1,101 | +22.1% |
| Operating profit (loss) | 9901 | €3,876 | €5,142 | +€1,266 | +32.7% |
| Financial charges | 65/66B | €51 | €85 | +€34 | +67.0% |
| Recurring financial charges | 65 | €51 | €85 | +€34 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €3,825 | €5,057 | +€1,232 | +32.2% |
| Profit (loss) for the period | 9904 | €3,825 | €5,057 | +€1,232 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,825 | €5,057 | +€1,232 | +32.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.