ROOTLY: 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.
ROOTLY
Largest movements
- Receivables within one year +€13,637
up €13,637 (+58.3%), from €23,398 to €37,035
of which Trade receivables: +€12,644
- Cash +€11,561
up €11,561 (+174.9%), from €6,608 to €18,169
mainly Net result for the year (+€18,695) and Trade debts (+€14,056)
- Intangible fixed assets -€3,842
down €3,842 (-59.3%), from €6,475 to €2,632
- Deferred charges and accrued income +€1,000
up €1,000 (+118.5%), from €843 to €1,843
- Trade debts +€14,056
up €14,056 (+364.3%), from €3,858 to €17,914
- Other debts +€11,070
up €11,070 (+54.4%), from €20,364 to €31,434
- Reserves -€7,250
down €7,250 (-64.4%), from €11,250 to €4,000
- Tax, wage and social debts +€4,387
new in 2025: €4,387
of which Taxes: +€2,387
- Gross operating margin +€14,436
up €14,436 (+50.5%), from €28,599 to €43,036
- Staff costs +€2,633
new in 2025: €2,633
- Taxes +€2,612
up €2,612 (+67.3%), from €3,882 to €6,494
- Financial charges -€828
down €828 (-24.7%), from €3,354 to €2,526
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 | €53,338 | €75,661 | +€22,323 | +41.9% |
| Fixed assets | 21/28 | €22,488 | €18,614 | -€3,875 | -17.2% |
| Intangible fixed assets | 21 | €6,475 | €2,632 | -€3,842 | -59.3% |
| Tangible fixed assets | 22/27 | €15,918 | €15,637 | -€281 | -1.8% |
| Furniture and vehicles | 24 | €14,933 | €14,825 | -€108 | -0.7% |
| Other tangible fixed assets | 26 | €985 | €812 | -€173 | -17.5% |
| Financial fixed assets | 28 | €96 | €345 | +€249 | +258.7% |
| Current assets | 29/58 | €30,849 | €57,047 | +€26,198 | +84.9% |
| Amounts receivable within one year | 40/41 | €23,398 | €37,035 | +€13,637 | +58.3% |
| Trade receivables | 40 | €22,223 | €34,867 | +€12,644 | +56.9% |
| Other amounts receivable | 41 | €1,174 | €2,168 | +€993 | +84.6% |
| Cash at bank and in hand | 54/58 | €6,608 | €18,169 | +€11,561 | +174.9% |
| Deferred charges and accrued income | 490/1 | €843 | €1,843 | +€1,000 | +118.5% |
| Total equity and liabilities | 10/49 | €53,338 | €75,661 | +€22,323 | +41.9% |
| Equity | 10/15 | €28,514 | €20,990 | -€7,524 | -26.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,250 | €4,000 | -€7,250 | -64.4% |
| Distributable reserves | 133 | €11,250 | €4,000 | -€7,250 | -64.4% |
| Profit (loss) carried forward | 14 | €14,264 | €13,990 | -€275 | -1.9% |
| Amounts payable | 17/49 | €24,824 | €54,671 | +€29,847 | +120.2% |
| Amounts payable within one year | 42/48 | €24,824 | €54,671 | +€29,847 | +120.2% |
| Financial debts | 43 | €601 | €936 | +€335 | +55.7% |
| Credit institutions | 430/8 | €601 | €936 | +€335 | +55.7% |
| Trade debts | 44 | €3,858 | €17,914 | +€14,056 | +364.3% |
| Suppliers | 440/4 | €3,858 | €17,914 | +€14,056 | +364.3% |
| Taxes, remuneration and social security | 45 | - | €4,387 | +€4,387 | |
| Taxes | 450/3 | - | €2,387 | +€2,387 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €20,364 | €31,434 | +€11,070 | +54.4% |
| Remuneration, social security and pensions | 62 | - | €2,633 | +€2,633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,224 | €12,528 | +€305 | +2.5% |
| Other operating charges | 640/8 | €160 | €159 | -€1 | -0.4% |
| Gross operating margin | 9900 | €28,599 | €43,036 | +€14,436 | +50.5% |
| Operating profit (loss) | 9901 | €16,216 | €27,715 | +€11,499 | +70.9% |
| Financial charges | 65/66B | €3,354 | €2,526 | -€828 | -24.7% |
| Recurring financial charges | 65 | €3,354 | €2,526 | -€828 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €12,861 | €25,189 | +€12,328 | +95.9% |
| Income taxes | 67/77 | €3,882 | €6,494 | +€2,612 | +67.3% |
| Profit (loss) for the period | 9904 | €8,979 | €18,695 | +€9,716 | +108.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,979 | €18,695 | +€9,716 | +108.2% |
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 7 October 2026 via checked.be.