ROOTHOOFD: 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.
ROOTHOOFD
Largest movements
- Receivables within one year -€239,068
down €239,068 (-65.7%), from €364,048 to €124,981
of which Trade receivables: -€231,018
- Cash +€38,306
up €38,306 (+140.2%), from €27,324 to €65,630
mainly Receivables within one year (+€239,068) and Net result for the year (+€37,546)
- Tangible fixed assets -€11,508
down €11,508 (-46.2%), from €24,916 to €13,408
of which Furniture and vehicles: -€8,496
- Deferred charges and accrued income +€4,982
up €4,982 (+155.5%), from €3,203 to €8,185
- Trade debts -€227,063
down €227,063 (-74.4%), from €305,033 to €77,970
- Reserves +€37,546
up €37,546 (+115.2%), from €32,596 to €70,142
- Accrued charges and deferred income -€17,699
down €17,699 (-46.0%), from €38,445 to €20,745
- Gross operating margin +€76,147
up €76,147 (+46.6%), from €163,531 to €239,678
- Staff costs +€11,525
up €11,525 (+7.0%), from €165,148 to €176,673
- Taxes +€7,120
up €7,120 (+993.3%), from €717 to €7,837
- Depreciation -€2,706
down €2,706 (-17.3%), from €15,633 to €12,927
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 | €421,666 | €214,159 | -€207,507 | -49.2% |
| Fixed assets | 21/28 | €25,409 | €13,583 | -€11,827 | -46.5% |
| Intangible fixed assets | 21 | €494 | €175 | -€319 | -64.6% |
| Tangible fixed assets | 22/27 | €24,916 | €13,408 | -€11,508 | -46.2% |
| Plant, machinery and equipment | 23 | €7,713 | €4,810 | -€2,903 | -37.6% |
| Furniture and vehicles | 24 | €16,658 | €8,161 | -€8,496 | -51.0% |
| Other tangible fixed assets | 26 | €545 | €436 | -€109 | -20.0% |
| Current assets | 29/58 | €396,256 | €200,577 | -€195,680 | -49.4% |
| Stocks and contracts in progress | 3 | €1,681 | €1,781 | +€100 | +5.9% |
| Stocks | 30/36 | €1,681 | €1,781 | +€100 | +5.9% |
| Amounts receivable within one year | 40/41 | €364,048 | €124,981 | -€239,068 | -65.7% |
| Trade receivables | 40 | €347,858 | €116,840 | -€231,018 | -66.4% |
| Other amounts receivable | 41 | €16,190 | €8,141 | -€8,049 | -49.7% |
| Cash at bank and in hand | 54/58 | €27,324 | €65,630 | +€38,306 | +140.2% |
| Deferred charges and accrued income | 490/1 | €3,203 | €8,185 | +€4,982 | +155.5% |
| Total equity and liabilities | 10/49 | €421,666 | €214,159 | -€207,507 | -49.2% |
| Equity | 10/15 | €51,596 | €89,142 | +€37,546 | +72.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €32,596 | €70,142 | +€37,546 | +115.2% |
| Distributable reserves | 133 | €32,596 | €70,142 | +€37,546 | +115.2% |
| Amounts payable | 17/49 | €370,070 | €125,017 | -€245,053 | -66.2% |
| Amounts payable after more than one year | 17 | €7,000 | €7,000 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €324,625 | €97,272 | -€227,353 | -70.0% |
| Current portion of amounts payable after more than one year | 42 | €2,873 | €0 | -€2,873 | -100.0% |
| Trade debts | 44 | €305,033 | €77,970 | -€227,063 | -74.4% |
| Suppliers | 440/4 | €305,033 | €77,970 | -€227,063 | -74.4% |
| Taxes, remuneration and social security | 45 | €15,728 | €16,159 | +€431 | +2.7% |
| Taxes | 450/3 | €275 | €4,163 | +€3,888 | +1411.6% |
| Remuneration and social security | 454/9 | €15,453 | €11,996 | -€3,457 | -22.4% |
| Other amounts payable | 47/48 | €991 | €3,143 | +€2,152 | +217.1% |
| Accrued charges and deferred income | 492/3 | €38,445 | €20,745 | -€17,699 | -46.0% |
| Non-recurring operating income | 76A | €0 | €7,231 | +€7,231 | |
| Remuneration, social security and pensions | 62 | €165,148 | €176,673 | +€11,525 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,633 | €12,927 | -€2,706 | -17.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,529 | €4,196 | +€668 | +18.9% |
| Non-recurring operating charges | 66A | - | €87 | +€87 | |
| Gross operating margin | 9900 | €163,531 | €239,678 | +€76,147 | +46.6% |
| Operating profit (loss) | 9901 | -€20,778 | €45,795 | +€66,573 | |
| Financial income | 75/76B | €367 | €428 | +€61 | +16.6% |
| Recurring financial income | 75 | €367 | €428 | +€61 | +16.6% |
| Financial charges | 65/66B | €653 | €839 | +€186 | +28.5% |
| Recurring financial charges | 65 | €653 | €839 | +€186 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,064 | €45,383 | +€66,448 | |
| Income taxes | 67/77 | €717 | €7,837 | +€7,120 | +993.3% |
| Profit (loss) for the period | 9904 | -€21,781 | €37,546 | +€59,327 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,781 | €37,546 | +€59,327 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.