ROOTLEASE: 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.
ROOTLEASE
Largest movements
- Cash -€34,768
down €34,768 (-42.3%), from €82,241 to €47,473
mainly Contributions, distributions and other (-€177,201) and Receivables within one year (-€18,651)
- Receivables within one year +€18,651
up €18,651 (+33.5%), from €55,648 to €74,299
of which Trade receivables: +€28,615
- Reserves -€121,436
down €121,436 (-68.5%), from €177,201 to €55,765
- Profit (loss) carried forward +€92,075
up €92,075, from -€92,075 to €0
- Tax, wage and social debts +€11,286
up €11,286 (+87.4%), from €12,909 to €24,195
- Short-term financial debts +€10,352
up €10,352 (+101%), from €10,247 to €20,600
- Current portion of long-term debt -€6,977
down €6,977 (-100%), from €6,977 to €0
- Financial income +€160,611
up €160,611 (+115,547%), from €139 to €160,750
- Gross operating margin +€37,283
up €37,283, from -€18,758 to €18,524
- Taxes +€29,744
new in 2025: €29,744
- Depreciation -€976
down €976 (-100%), from €976 to €0
- Financial charges -€861
down €861 (-50.7%), from €1,698 to €837
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 | €139,565 | €122,059 | -€17,506 | -12.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €139,565 | €122,059 | -€17,506 | -12.5% |
| Amounts receivable within one year | 40/41 | €55,648 | €74,299 | +€18,651 | +33.5% |
| Trade receivables | 40 | €45,648 | €74,263 | +€28,615 | +62.7% |
| Other amounts receivable | 41 | €10,000 | €37 | -€9,963 | -99.6% |
| Cash at bank and in hand | 54/58 | €82,241 | €47,473 | -€34,768 | -42.3% |
| Deferred charges and accrued income | 490/1 | €1,675 | €286 | -€1,389 | -82.9% |
| Total equity and liabilities | 10/49 | €139,565 | €122,059 | -€17,506 | -12.5% |
| Equity | 10/15 | €85,226 | €55,865 | -€29,361 | -34.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €177,201 | €55,765 | -€121,436 | -68.5% |
| Distributable reserves | 133 | €177,201 | €55,765 | -€121,436 | -68.5% |
| Profit (loss) carried forward | 14 | -€92,075 | €0 | +€92,075 | |
| Amounts payable | 17/49 | €54,339 | €66,193 | +€11,855 | +21.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €54,339 | €66,193 | +€11,855 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €6,977 | €0 | -€6,977 | -100% |
| Financial debts | 43 | €10,247 | €20,600 | +€10,352 | +101% |
| Credit institutions | 430/8 | €10,247 | €20,600 | +€10,352 | +101% |
| Trade debts | 44 | €23,151 | €20,885 | -€2,266 | -9.8% |
| Suppliers | 440/4 | €23,151 | €20,885 | -€2,266 | -9.8% |
| Taxes, remuneration and social security | 45 | €12,909 | €24,195 | +€11,286 | +87.4% |
| Taxes | 450/3 | €12,909 | €24,195 | +€11,286 | +87.4% |
| Other amounts payable | 47/48 | €1,055 | €514 | -€541 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €976 | €0 | -€976 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €797 | €852 | +€56 | +7.0% |
| Gross operating margin | 9900 | -€18,758 | €18,524 | +€37,283 | |
| Operating profit (loss) | 9901 | -€20,530 | €17,672 | +€38,203 | |
| Financial income | 75/76B | €139 | €160,750 | +€160,611 | +115,547% |
| Recurring financial income | 75 | €139 | €160,750 | +€160,611 | +115,547% |
| Financial charges | 65/66B | €1,698 | €837 | -€861 | -50.7% |
| Recurring financial charges | 65 | €1,698 | €837 | -€861 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,090 | €177,585 | +€199,674 | |
| Income taxes | 67/77 | - | €29,744 | +€29,744 | |
| Profit (loss) for the period | 9904 | -€22,090 | €147,841 | +€169,930 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,090 | €147,841 | +€169,930 |
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.