Rootit: 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.
Rootit
Largest movements
- Receivables within one year -€63,449
down €63,449 (-73.3%), from €86,507 to €23,058
of which Trade receivables: -€63,449
- Cash +€39,073
up €39,073 (+11.8%), from €332,399 to €371,472
mainly Receivables within one year (+€63,449) and Net result for the year (+€4,726)
- Tax, wage and social debts -€18,627
down €18,627 (-84.6%), from €22,027 to €3,400
- Trade debts -€10,165
down €10,165 (-39.1%), from €25,975 to €15,810
- Reserves +€5,000
up €5,000 (+1.4%), from €360,000 to €365,000
- Gross operating margin -€168,544
down €168,544 (-95.6%), from €176,344 to €7,800
- Taxes -€40,899
down €40,899 (-95.8%), from €42,702 to €1,803
- Depreciation -€4,628
down €4,628 (-97.8%), from €4,734 to €106
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 | €419,012 | €394,530 | -€24,482 | -5.8% |
| Fixed assets | 21/28 | €106 | €0 | -€106 | -100.0% |
| Intangible fixed assets | 21 | €106 | €0 | -€106 | -100.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €418,906 | €394,530 | -€24,375 | -5.8% |
| Amounts receivable within one year | 40/41 | €86,507 | €23,058 | -€63,449 | -73.3% |
| Trade receivables | 40 | €86,507 | €23,058 | -€63,449 | -73.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €332,399 | €371,472 | +€39,073 | +11.8% |
| Total equity and liabilities | 10/49 | €419,012 | €394,530 | -€24,482 | -5.8% |
| Equity | 10/15 | €370,594 | €375,320 | +€4,726 | +1.3% |
| Contributions | 10/11 | €9,600 | €9,600 | = | 0.0% |
| Reserves | 13 | €360,000 | €365,000 | +€5,000 | +1.4% |
| Distributable reserves | 133 | €360,000 | €365,000 | +€5,000 | +1.4% |
| Profit (loss) carried forward | 14 | €994 | €720 | -€274 | -27.6% |
| Amounts payable | 17/49 | €48,418 | €19,210 | -€29,208 | -60.3% |
| Amounts payable within one year | 42/48 | €48,002 | €19,210 | -€28,792 | -60.0% |
| Trade debts | 44 | €25,975 | €15,810 | -€10,165 | -39.1% |
| Suppliers | 440/4 | €25,975 | €15,810 | -€10,165 | -39.1% |
| Taxes, remuneration and social security | 45 | €22,027 | €3,400 | -€18,627 | -84.6% |
| Taxes | 450/3 | €22,027 | €3,400 | -€18,627 | -84.6% |
| Accrued charges and deferred income | 492/3 | €415 | €0 | -€415 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,734 | €106 | -€4,628 | -97.8% |
| Other operating charges | 640/8 | €592 | €946 | +€355 | +60.0% |
| Gross operating margin | 9900 | €176,344 | €7,800 | -€168,544 | -95.6% |
| Operating profit (loss) | 9901 | €171,018 | €6,747 | -€164,270 | -96.1% |
| Financial income | 75/76B | €2 | €28 | +€26 | +1061.0% |
| Recurring financial income | 75 | €2 | €28 | +€26 | +1061.0% |
| Financial charges | 65/66B | €232 | €247 | +€14 | +6.1% |
| Recurring financial charges | 65 | €232 | €247 | +€14 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €170,788 | €6,529 | -€164,259 | -96.2% |
| Income taxes | 67/77 | €42,702 | €1,803 | -€40,899 | -95.8% |
| Profit (loss) for the period | 9904 | €128,086 | €4,726 | -€123,360 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €128,086 | €4,726 | -€123,360 | -96.3% |
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 29 September 2026 via checked.be.