Root Sahara: 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.
Root Sahara
Largest movements
- Tangible fixed assets +€300,275
up €300,275 (+94.8%), from €316,674 to €616,949
of which Land and buildings: +€341,153
- Deferred charges and accrued income -€54,348
down €54,348 (-94.6%), from €57,449 to €3,101
- Stocks and contracts +€35,905
up €35,905 (+72.7%), from €49,395 to €85,300
- Cash -€8,599
down €8,599 (-76.7%), from €11,206 to €2,607
mainly Investment in fixed assets (net) (-€366,127) and Current portion of long-term debt (-€55,120)
- Debts after one year +€260,650
up €260,650 (+1,855%), from €14,048 to €274,697
- Current portion of long-term debt -€55,120
down €55,120 (-60.3%), from €91,375 to €36,255
- Accrued charges and deferred income +€29,271
new in 2025: €29,271
- Reserves +€24,085
up €24,085 (+12.1%), from €199,477 to €223,562
- Trade debts +€22,476
up €22,476 (+127%), from €17,715 to €40,191
- Gross operating margin +€64,079
up €64,079 (+14.8%), from €432,853 to €496,931
- Other operating charges +€46,479
up €46,479 (+1,115%), from €4,170 to €50,649
- Financial charges +€6,792
up €6,792 (+43.1%), from €15,765 to €22,558
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 | €438,787 | €712,261 | +€273,475 | +62.3% |
| Fixed assets | 21/28 | €317,199 | €617,474 | +€300,275 | +94.7% |
| Tangible fixed assets | 22/27 | €316,674 | €616,949 | +€300,275 | +94.8% |
| Land and buildings | 22 | €8,622 | €349,775 | +€341,153 | +3,957% |
| Plant, machinery and equipment | 23 | €83,684 | €78,106 | -€5,578 | -6.7% |
| Furniture and vehicles | 24 | €14,588 | €10,960 | -€3,629 | -24.9% |
| Other tangible fixed assets | 26 | €209,779 | €178,108 | -€31,671 | -15.1% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €121,588 | €94,787 | -€26,800 | -22.0% |
| Stocks and contracts in progress | 3 | €49,395 | €85,300 | +€35,905 | +72.7% |
| Stocks | 30/36 | €49,395 | €85,300 | +€35,905 | +72.7% |
| Amounts receivable within one year | 40/41 | €3,539 | €3,779 | +€241 | +6.8% |
| Trade receivables | 40 | €644 | €1,618 | +€974 | +151% |
| Other amounts receivable | 41 | €2,894 | €2,161 | -€733 | -25.3% |
| Cash at bank and in hand | 54/58 | €11,206 | €2,607 | -€8,599 | -76.7% |
| Deferred charges and accrued income | 490/1 | €57,449 | €3,101 | -€54,348 | -94.6% |
| Total equity and liabilities | 10/49 | €438,787 | €712,261 | +€273,475 | +62.3% |
| Equity | 10/15 | €204,477 | €228,562 | +€24,085 | +11.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €199,477 | €223,562 | +€24,085 | +12.1% |
| Distributable reserves | 133 | €199,477 | €223,562 | +€24,085 | +12.1% |
| Amounts payable | 17/49 | €234,310 | €483,699 | +€249,390 | +106% |
| Amounts payable after more than one year | 17 | €14,048 | €274,697 | +€260,650 | +1,855% |
| Financial debts | 170/4 | €14,048 | €274,697 | +€260,650 | +1,855% |
| Amounts payable within one year | 42/48 | €220,262 | €179,731 | -€40,531 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €91,375 | €36,255 | -€55,120 | -60.3% |
| Trade debts | 44 | €17,715 | €40,191 | +€22,476 | +127% |
| Suppliers | 440/4 | €17,715 | €40,191 | +€22,476 | +127% |
| Taxes, remuneration and social security | 45 | €29,916 | €33,939 | +€4,023 | +13.4% |
| Taxes | 450/3 | €16,242 | €6,370 | -€9,872 | -60.8% |
| Remuneration and social security | 454/9 | €13,674 | €27,570 | +€13,895 | +102% |
| Other amounts payable | 47/48 | €81,256 | €69,346 | -€11,910 | -14.7% |
| Accrued charges and deferred income | 492/3 | - | €29,271 | +€29,271 | |
| Non-recurring operating income | 76A | - | €12 | +€12 | |
| Remuneration, social security and pensions | 62 | €320,843 | €323,759 | +€2,917 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,749 | €65,852 | +€2,103 | +3.3% |
| Other operating charges | 640/8 | €4,170 | €50,649 | +€46,479 | +1,115% |
| Non-recurring operating charges | 66A | €1,990 | - | -€1,990 | |
| Gross operating margin | 9900 | €432,853 | €496,931 | +€64,079 | +14.8% |
| Operating profit (loss) | 9901 | €42,102 | €56,671 | +€14,569 | +34.6% |
| Financial income | 75/76B | €323 | €118 | -€205 | -63.3% |
| Recurring financial income | 75 | €323 | €118 | -€205 | -63.3% |
| Financial charges | 65/66B | €15,765 | €22,558 | +€6,792 | +43.1% |
| Recurring financial charges | 65 | €15,765 | €22,558 | +€6,792 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | €26,660 | €34,232 | +€7,572 | +28.4% |
| Income taxes | 67/77 | €9,569 | €9,315 | -€255 | -2.7% |
| Profit (loss) for the period | 9904 | €17,091 | €24,918 | +€7,827 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,091 | €24,918 | +€7,827 | +45.8% |
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 14 October 2026 via checked.be.