ROOTBASH: 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.
ROOTBASH
Largest movements
- Current investments -€41,858
down €41,858 (-24.2%), from €173,184 to €131,327
- Cash +€27,425
up €27,425 (+69.8%), from €39,272 to €66,697
mainly Net result for the year (+€52,240) and Current investments (+€41,858)
- Receivables within one year +€15,629
up €15,629 (+24.6%), from €63,459 to €79,088
of which Trade receivables: +€16,238
- Deferred charges and accrued income +€5,277
up €5,277 (+19867.2%), from €27 to €5,303
- Trade debts -€6,423
down €6,423 (-36.7%), from €17,486 to €11,063
- Tax, wage and social debts +€6,328
up €6,328 (+54.4%), from €11,630 to €17,958
- Other debts +€4,311
up €4,311 (+49.2%), from €8,760 to €13,071
- Gross operating margin +€11,424
up €11,424 (+18.5%), from €61,805 to €73,228
- Financial income +€7,523
up €7,523 (+523.7%), from €1,437 to €8,959
- Taxes +€6,293
up €6,293 (+33.3%), from €18,907 to €25,200
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 | €293,391 | €298,664 | +€5,273 | +1.8% |
| Fixed assets | 21/28 | €14,087 | €11,180 | -€2,907 | -20.6% |
| Tangible fixed assets | 22/27 | €14,087 | €11,180 | -€2,907 | -20.6% |
| Plant, machinery and equipment | 23 | €2,818 | €2,554 | -€263 | -9.3% |
| Furniture and vehicles | 24 | €4,112 | €2,677 | -€1,435 | -34.9% |
| Other tangible fixed assets | 26 | €7,157 | €5,949 | -€1,208 | -16.9% |
| Current assets | 29/58 | €279,304 | €287,484 | +€8,180 | +2.9% |
| Stocks and contracts in progress | 3 | €3,363 | €5,069 | +€1,706 | +50.7% |
| Stocks | 30/36 | €3,363 | €5,069 | +€1,706 | +50.7% |
| Amounts receivable within one year | 40/41 | €63,459 | €79,088 | +€15,629 | +24.6% |
| Trade receivables | 40 | €62,141 | €78,379 | +€16,238 | +26.1% |
| Other amounts receivable | 41 | €1,318 | €709 | -€608 | -46.2% |
| Current investments | 50/53 | €173,184 | €131,327 | -€41,858 | -24.2% |
| Cash at bank and in hand | 54/58 | €39,272 | €66,697 | +€27,425 | +69.8% |
| Deferred charges and accrued income | 490/1 | €27 | €5,303 | +€5,277 | +19867.2% |
| Total equity and liabilities | 10/49 | €293,391 | €298,664 | +€5,273 | +1.8% |
| Equity | 10/15 | €228,696 | €228,823 | +€127 | +0.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €222,498 | €222,626 | +€127 | +0.1% |
| Distributable reserves | 133 | €222,498 | €222,626 | +€127 | +0.1% |
| Amounts payable | 17/49 | €64,695 | €69,841 | +€5,146 | +8.0% |
| Amounts payable within one year | 42/48 | €38,577 | €43,047 | +€4,470 | +11.6% |
| Financial debts | 43 | €702 | €955 | +€254 | +36.1% |
| Credit institutions | 430/8 | €702 | €955 | +€254 | +36.1% |
| Trade debts | 44 | €17,486 | €11,063 | -€6,423 | -36.7% |
| Suppliers | 440/4 | €17,486 | €11,063 | -€6,423 | -36.7% |
| Taxes, remuneration and social security | 45 | €11,630 | €17,958 | +€6,328 | +54.4% |
| Taxes | 450/3 | €11,630 | €17,958 | +€6,328 | +54.4% |
| Other amounts payable | 47/48 | €8,760 | €13,071 | +€4,311 | +49.2% |
| Accrued charges and deferred income | 492/3 | €26,118 | €26,794 | +€676 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,613 | €3,897 | +€284 | +7.9% |
| Other operating charges | 640/8 | €658 | €544 | -€114 | -17.3% |
| Non-recurring operating charges | 66A | €319 | - | -€319 | |
| Gross operating margin | 9900 | €61,805 | €73,228 | +€11,424 | +18.5% |
| Operating profit (loss) | 9901 | €57,215 | €68,788 | +€11,572 | +20.2% |
| Financial income | 75/76B | €1,437 | €8,959 | +€7,523 | +523.7% |
| Recurring financial income | 75 | €1,437 | €8,959 | +€7,523 | +523.7% |
| Financial charges | 65/66B | €374 | €306 | -€67 | -18.0% |
| Recurring financial charges | 65 | €374 | €306 | -€67 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €58,278 | €77,441 | +€19,162 | +32.9% |
| Income taxes | 67/77 | €18,907 | €25,200 | +€6,293 | +33.3% |
| Profit (loss) for the period | 9904 | €39,371 | €52,240 | +€12,869 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,371 | €52,240 | +€12,869 | +32.7% |
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 8 October 2026 via checked.be.