ROOTFUSION: 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.
ROOTFUSION
Largest movements
- Receivables within one year -€10,768
down €10,768 (-20.6%), from €52,361 to €41,594
of which Trade receivables: -€18,791
- Tangible fixed assets -€9,122
down €9,122 (-24.1%), from €37,824 to €28,701
of which Furniture and vehicles: -€8,753
- Cash -€3,053
down €3,053 (-3.0%), from €100,472 to €97,418
mainly Contributions, distributions and other (-€92,000) and Net result for the year (-€12,349)
- Reserves -€92,000
down €92,000 (-83.6%), from €110,000 to €18,000
of which Distributable reserves: -€92,000
- Other debts +€86,020
new in 2025: €86,020
- Profit (loss) carried forward -€12,349
down €12,349 (-14.9%), from €82,749 to €70,401
- Trade debts -€9,033
down €9,033 (-49.3%), from €18,313 to €9,280
- Tax, wage and social debts +€4,402
up €4,402 (+23.8%), from €18,507 to €22,909
of which Taxes: +€2,302
- Gross operating margin -€15,299
down €15,299 (-12.5%), from €122,119 to €106,820
- Taxes -€2,090
down €2,090 (-48.4%), from €4,322 to €2,232
- Staff costs +€1,608
up €1,608 (+1.6%), from €101,217 to €102,825
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 | €237,630 | €214,670 | -€22,960 | -9.7% |
| Fixed assets | 21/28 | €38,134 | €29,011 | -€9,122 | -23.9% |
| Tangible fixed assets | 22/27 | €37,824 | €28,701 | -€9,122 | -24.1% |
| Land and buildings | 22 | €8,086 | €8,294 | +€208 | +2.6% |
| Plant, machinery and equipment | 23 | €2,842 | €2,265 | -€577 | -20.3% |
| Furniture and vehicles | 24 | €26,895 | €18,142 | -€8,753 | -32.5% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €199,496 | €185,659 | -€13,838 | -6.9% |
| Amounts receivable after more than one year | 29 | €43,060 | €44,302 | +€1,241 | +2.9% |
| Other amounts receivable | 291 | €43,060 | €44,302 | +€1,241 | +2.9% |
| Amounts receivable within one year | 40/41 | €52,361 | €41,594 | -€10,768 | -20.6% |
| Trade receivables | 40 | €47,801 | €29,010 | -€18,791 | -39.3% |
| Other amounts receivable | 41 | €4,560 | €12,584 | +€8,024 | +175.9% |
| Cash at bank and in hand | 54/58 | €100,472 | €97,418 | -€3,053 | -3.0% |
| Deferred charges and accrued income | 490/1 | €3,603 | €2,345 | -€1,258 | -34.9% |
| Total equity and liabilities | 10/49 | €237,630 | €214,670 | -€22,960 | -9.7% |
| Equity | 10/15 | €200,809 | €96,461 | -€104,349 | -52.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €110,000 | €18,000 | -€92,000 | -83.6% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €104,000 | €12,000 | -€92,000 | -88.5% |
| Profit (loss) carried forward | 14 | €82,749 | €70,401 | -€12,349 | -14.9% |
| Amounts payable | 17/49 | €36,821 | €118,209 | +€81,388 | +221.0% |
| Amounts payable within one year | 42/48 | €36,821 | €118,209 | +€81,388 | +221.0% |
| Trade debts | 44 | €18,313 | €9,280 | -€9,033 | -49.3% |
| Suppliers | 440/4 | €18,313 | €9,280 | -€9,033 | -49.3% |
| Taxes, remuneration and social security | 45 | €18,507 | €22,909 | +€4,402 | +23.8% |
| Taxes | 450/3 | €6,603 | €8,905 | +€2,302 | +34.9% |
| Remuneration and social security | 454/9 | €11,904 | €14,004 | +€2,100 | +17.6% |
| Other amounts payable | 47/48 | - | €86,020 | +€86,020 | |
| Non-recurring operating income | 76A | - | €933 | +€933 | |
| Remuneration, social security and pensions | 62 | €101,217 | €102,825 | +€1,608 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,151 | €11,311 | -€840 | -6.9% |
| Other operating charges | 640/8 | €3,097 | €3,229 | +€132 | +4.3% |
| Gross operating margin | 9900 | €122,119 | €106,820 | -€15,299 | -12.5% |
| Operating profit (loss) | 9901 | €5,654 | -€10,545 | -€16,199 | |
| Financial income | 75/76B | €529 | €1,245 | +€716 | +135.5% |
| Recurring financial income | 75 | €529 | €1,245 | +€716 | +135.5% |
| Financial charges | 65/66B | €1,525 | €817 | -€708 | -46.4% |
| Recurring financial charges | 65 | €966 | €817 | -€150 | -15.5% |
| Non-recurring financial charges | 66B | €559 | - | -€559 | |
| Profit (loss) for the period before taxes | 9903 | €4,658 | -€10,117 | -€14,775 | |
| Income taxes | 67/77 | €4,322 | €2,232 | -€2,090 | -48.4% |
| Profit (loss) for the period | 9904 | €336 | -€12,349 | -€12,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €336 | -€12,349 | -€12,685 |
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 5 October 2026 via checked.be.