Roothooft Consulting: 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 Consulting
Largest movements
- Tangible fixed assets -€7,030
down €7,030 (-45.1%), from €15,579 to €8,549
of which Furniture and vehicles: -€6,109
- Receivables within one year -€2,591
down €2,591 (-25.9%), from €10,010 to €7,420
of which Trade receivables: -€1,906
- Cash +€927
up €927 (+4.0%), from €23,268 to €24,195
mainly Depreciation (+€7,030) and Net result for the year (+€5,865)
- Debts after one year -€6,401
down €6,401 (-100%), from €6,401 to €0
- Other debts -€3,174
down €3,174 (-47.3%), from €6,707 to €3,533
- Current portion of long-term debt +€1,291
new in 2025: €1,291
- Gross operating margin -€8,340
down €8,340 (-31.6%), from €26,418 to €18,079
- Other operating charges -€4,824
down €4,824 (-78.0%), from €6,183 to €1,358
- Depreciation -€1,322
down €1,322 (-15.8%), from €8,351 to €7,030
- Taxes -€415
down €415 (-10.4%), from €3,977 to €3,562
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 | €48,858 | €40,164 | -€8,693 | -17.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €15,579 | €8,549 | -€7,030 | -45.1% |
| Tangible fixed assets | 22/27 | €15,579 | €8,549 | -€7,030 | -45.1% |
| Plant, machinery and equipment | 23 | €1,284 | €363 | -€920 | -71.7% |
| Furniture and vehicles | 24 | €14,295 | €8,186 | -€6,109 | -42.7% |
| Current assets | 29/58 | €33,278 | €31,615 | -€1,664 | -5.0% |
| Amounts receivable within one year | 40/41 | €10,010 | €7,420 | -€2,591 | -25.9% |
| Trade receivables | 40 | €3,987 | €2,081 | -€1,906 | -47.8% |
| Other amounts receivable | 41 | €6,024 | €5,338 | -€685 | -11.4% |
| Cash at bank and in hand | 54/58 | €23,268 | €24,195 | +€927 | +4.0% |
| Total equity and liabilities | 10/49 | €48,858 | €40,164 | -€8,693 | -17.8% |
| Equity | 10/15 | €34,628 | €34,493 | -€135 | -0.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,128 | €31,993 | -€135 | -0.4% |
| Amounts payable | 17/49 | €14,230 | €5,671 | -€8,558 | -60.1% |
| Amounts payable after more than one year | 17 | €6,401 | €0 | -€6,401 | -100% |
| Financial debts | 170/4 | €6,401 | €0 | -€6,401 | -100% |
| Amounts payable within one year | 42/48 | €7,829 | €5,671 | -€2,157 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | - | €1,291 | +€1,291 | |
| Trade debts | 44 | €18 | - | -€18 | |
| Suppliers | 440/4 | €18 | - | -€18 | |
| Taxes, remuneration and social security | 45 | €1,104 | €847 | -€257 | -23.3% |
| Taxes | 450/3 | €1,104 | €847 | -€257 | -23.3% |
| Other amounts payable | 47/48 | €6,707 | €3,533 | -€3,174 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,351 | €7,030 | -€1,322 | -15.8% |
| Other operating charges | 640/8 | €6,183 | €1,358 | -€4,824 | -78.0% |
| Gross operating margin | 9900 | €26,418 | €18,079 | -€8,340 | -31.6% |
| Operating profit (loss) | 9901 | €11,884 | €9,691 | -€2,193 | -18.5% |
| Financial charges | 65/66B | €341 | €264 | -€76 | -22.4% |
| Recurring financial charges | 65 | €341 | €264 | -€76 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €11,544 | €9,427 | -€2,117 | -18.3% |
| Income taxes | 67/77 | €3,977 | €3,562 | -€415 | -10.4% |
| Profit (loss) for the period | 9904 | €7,567 | €5,865 | -€1,702 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,567 | €5,865 | -€1,702 | -22.5% |
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 16 October 2026 via checked.be.