ROOTHOOFT: 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.
ROOTHOOFT
Largest movements
- Tangible fixed assets +€29,379
up €29,379 (+327.5%), from €8,972 to €38,351
of which Furniture and vehicles: +€31,501
- Receivables within one year +€27,925
up €27,925 (+92.6%), from €30,167 to €58,092
of which Trade receivables: +€21,103
- Deferred charges and accrued income +€2,621
new in 2025: €2,621
- Cash +€1,733
up €1,733 (+66.7%), from €2,599 to €4,332
mainly Other debts (+€37,129) and Trade debts (+€23,417)
- Other debts +€37,129
up €37,129 (+50.7%), from €73,257 to €110,386
- Trade debts +€23,417
up €23,417 (+3852.6%), from €608 to €24,025
- Profit (loss) carried forward +€2,357
up €2,357 (+24.8%), from -€9,501 to -€7,144
- Gross operating margin -€6,169
down €6,169 (-44.8%), from €13,766 to €7,597
- Other operating charges -€4,560
down €4,560 (-91.4%), from €4,987 to €427
- Depreciation -€2,715
down €2,715 (-37.0%), from €7,336 to €4,621
- Financial income -€704
down €704 (-96.7%), from €728 to €24
- Financial charges -€623
down €623 (-74.2%), from €840 to €217
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 | €68,863 | €130,521 | +€61,658 | +89.5% |
| Fixed assets | 21/28 | €11,097 | €40,476 | +€29,379 | +264.8% |
| Tangible fixed assets | 22/27 | €8,972 | €38,351 | +€29,379 | +327.5% |
| Plant, machinery and equipment | 23 | €4,864 | €2,742 | -€2,122 | -43.6% |
| Furniture and vehicles | 24 | €4,107 | €35,609 | +€31,501 | +767.0% |
| Financial fixed assets | 28 | €2,125 | €2,125 | = | 0.0% |
| Current assets | 29/58 | €57,766 | €90,046 | +€32,279 | +55.9% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,167 | €58,092 | +€27,925 | +92.6% |
| Trade receivables | 40 | €29,318 | €50,421 | +€21,103 | +72.0% |
| Other amounts receivable | 41 | €849 | €7,672 | +€6,823 | +803.6% |
| Cash at bank and in hand | 54/58 | €2,599 | €4,332 | +€1,733 | +66.7% |
| Deferred charges and accrued income | 490/1 | - | €2,621 | +€2,621 | |
| Total equity and liabilities | 10/49 | €68,863 | €130,521 | +€61,658 | +89.5% |
| Equity | 10/15 | -€7,001 | -€4,644 | +€2,357 | +33.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,501 | -€7,144 | +€2,357 | +24.8% |
| Amounts payable | 17/49 | €75,864 | €135,165 | +€59,302 | +78.2% |
| Amounts payable within one year | 42/48 | €75,864 | €135,165 | +€59,302 | +78.2% |
| Current portion of amounts payable after more than one year | 42 | €994 | - | -€994 | |
| Trade debts | 44 | €608 | €24,025 | +€23,417 | +3852.6% |
| Suppliers | 440/4 | €608 | €24,025 | +€23,417 | +3852.6% |
| Taxes, remuneration and social security | 45 | €1,005 | €755 | -€250 | -24.9% |
| Taxes | 450/3 | €1,005 | €755 | -€250 | -24.9% |
| Other amounts payable | 47/48 | €73,257 | €110,386 | +€37,129 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,336 | €4,621 | -€2,715 | -37.0% |
| Other operating charges | 640/8 | €4,987 | €427 | -€4,560 | -91.4% |
| Gross operating margin | 9900 | €13,766 | €7,597 | -€6,169 | -44.8% |
| Operating profit (loss) | 9901 | €1,443 | €2,550 | +€1,106 | +76.7% |
| Financial income | 75/76B | €728 | €24 | -€704 | -96.7% |
| Recurring financial income | 75 | €728 | €24 | -€704 | -96.7% |
| Financial charges | 65/66B | €840 | €217 | -€623 | -74.2% |
| Recurring financial charges | 65 | €840 | €217 | -€623 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | €1,331 | €2,357 | +€1,025 | +77.0% |
| Profit (loss) for the period | 9904 | €1,331 | €2,357 | +€1,025 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,331 | €2,357 | +€1,025 | +77.0% |
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 10 October 2026 via checked.be.