ROOTHOOFT KAREL: 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 KAREL
Largest movements
- Cash -€9,708
down €9,708 (-60.0%), from €16,189 to €6,481
mainly Receivables within one year (-€8,048) and Tax, wage and social debts (-€2,321)
- Receivables within one year +€8,048
up €8,048 (+144%), from €5,607 to €13,654
of which Other amounts receivable: +€7,356
- Receivables after one year -€3,758
no longer reported in 2025 (was €3,758)
- Tangible fixed assets +€1,151
up €1,151 (+1,118%), from €103 to €1,254
of which Plant, machinery and equipment: +€1,254
- Tax, wage and social debts -€2,321
down €2,321 (-100%), from €2,321 to €0
- Profit (loss) carried forward -€2,004
down €2,004 (-11.5%), from -€17,434 to -€19,438
- Gross operating margin -€9,934
down €9,934, from €9,250 to -€684
- Taxes -€1,991
down €1,991 (-100%), from €1,991 to €0
- Other operating charges -€1,331
down €1,331 (-56.3%), from €2,362 to €1,032
- Depreciation +€139
up €139 (+135%), from €103 to €242
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 | €27,267 | €22,999 | -€4,268 | -15.7% |
| Fixed assets | 21/28 | €1,713 | €2,864 | +€1,151 | +67.2% |
| Tangible fixed assets | 22/27 | €103 | €1,254 | +€1,151 | +1,118% |
| Plant, machinery and equipment | 23 | - | €1,254 | +€1,254 | |
| Furniture and vehicles | 24 | €103 | €0 | -€103 | -100% |
| Financial fixed assets | 28 | €1,610 | €1,610 | = | 0.0% |
| Current assets | 29/58 | €25,554 | €20,135 | -€5,418 | -21.2% |
| Amounts receivable after more than one year | 29 | €3,758 | - | -€3,758 | |
| Other amounts receivable | 291 | €3,758 | - | -€3,758 | |
| Amounts receivable within one year | 40/41 | €5,607 | €13,654 | +€8,048 | +144% |
| Trade receivables | 40 | €5,607 | €6,299 | +€692 | +12.3% |
| Other amounts receivable | 41 | - | €7,356 | +€7,356 | |
| Cash at bank and in hand | 54/58 | €16,189 | €6,481 | -€9,708 | -60.0% |
| Total equity and liabilities | 10/49 | €27,267 | €22,999 | -€4,268 | -15.7% |
| Equity | 10/15 | €23,422 | €21,418 | -€2,004 | -8.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,264 | €22,264 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,434 | -€19,438 | -€2,004 | -11.5% |
| Amounts payable | 17/49 | €3,845 | €1,581 | -€2,264 | -58.9% |
| Amounts payable within one year | 42/48 | €3,845 | €1,581 | -€2,264 | -58.9% |
| Trade debts | 44 | €1,523 | €1,581 | +€57 | +3.8% |
| Suppliers | 440/4 | €1,523 | €1,581 | +€57 | +3.8% |
| Taxes, remuneration and social security | 45 | €2,321 | €0 | -€2,321 | -100% |
| Taxes | 450/3 | €2,321 | €0 | -€2,321 | -100% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103 | €242 | +€139 | +135% |
| Other operating charges | 640/8 | €2,362 | €1,032 | -€1,331 | -56.3% |
| Gross operating margin | 9900 | €9,250 | -€684 | -€9,934 | |
| Operating profit (loss) | 9901 | €6,785 | -€1,958 | -€8,743 | |
| Financial charges | 65/66B | €65 | €46 | -€19 | -29.7% |
| Recurring financial charges | 65 | €65 | €46 | -€19 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €6,720 | -€2,004 | -€8,724 | |
| Income taxes | 67/77 | €1,991 | €0 | -€1,991 | -100% |
| Profit (loss) for the period | 9904 | €4,729 | -€2,004 | -€6,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,729 | -€2,004 | -€6,733 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.