Rootmaestro: 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.
Rootmaestro
Largest movements
- Cash -€39,544
down €39,544 (-79.3%), from €49,872 to €10,328
mainly Net result for the year (-€21,847) and Contributions, distributions and other (-€14,160)
- Receivables within one year -€2,880
down €2,880 (-28.1%), from €10,255 to €7,375
of which Trade receivables: -€6,666
- Profit (loss) carried forward -€36,007
down €36,007 (-68.7%), from €52,435 to €16,428
- Tax, wage and social debts +€8,575
up €8,575 (+126%), from €6,807 to €15,383
- Other debts -€8,041
no longer reported in 2023 (was €8,041)
- Accrued charges and deferred income -€7,090
down €7,090 (-100.0%), from €7,090 to €0
- Gross operating margin -€62,166
down €62,166, from €40,893 to -€21,272
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,545 | €56,413 | -€43,133 | -43.3% |
| Fixed assets | 21/28 | €862 | €862 | = | 0.0% |
| Tangible fixed assets | 22/27 | €62 | €62 | = | 0.0% |
| Furniture and vehicles | 24 | €62 | €62 | = | 0.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €98,683 | €55,550 | -€43,133 | -43.7% |
| Amounts receivable after more than one year | 29 | €36,531 | €36,531 | = | 0.0% |
| Other amounts receivable | 291 | €36,531 | €36,531 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,255 | €7,375 | -€2,880 | -28.1% |
| Trade receivables | 40 | €6,666 | - | -€6,666 | |
| Other amounts receivable | 41 | €3,589 | €7,375 | +€3,786 | +106% |
| Cash at bank and in hand | 54/58 | €49,872 | €10,328 | -€39,544 | -79.3% |
| Deferred charges and accrued income | 490/1 | €2,025 | €1,316 | -€709 | -35.0% |
| Total equity and liabilities | 10/49 | €99,545 | €56,413 | -€43,133 | -43.3% |
| Equity | 10/15 | €65,599 | €29,592 | -€36,007 | -54.9% |
| Contributions | 10/11 | €6,307 | €6,307 | = | 0.0% |
| Capital | 10 | €6,307 | €6,307 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,243 | €12,243 | = | 0.0% |
| Reserves | 13 | €6,857 | €6,857 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,002 | €5,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,435 | €16,428 | -€36,007 | -68.7% |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Environmental obligations | 163 | €5,000 | - | -€5,000 | |
| Other liabilities and charges | 164/5 | - | €5,000 | +€5,000 | |
| Amounts payable | 17/49 | €28,947 | €21,821 | -€7,125 | -24.6% |
| Amounts payable within one year | 42/48 | €21,857 | €21,821 | -€36 | -0.2% |
| Trade debts | 44 | €7,008 | €6,439 | -€570 | -8.1% |
| Suppliers | 440/4 | €7,008 | €6,439 | -€570 | -8.1% |
| Taxes, remuneration and social security | 45 | €6,807 | €15,383 | +€8,575 | +126% |
| Taxes | 450/3 | €6,807 | €15,383 | +€8,575 | +126% |
| Other amounts payable | 47/48 | €8,041 | - | -€8,041 | |
| Accrued charges and deferred income | 492/3 | €7,090 | €0 | -€7,090 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2 | - | -€2 | |
| Other operating charges | 640/8 | €639 | €344 | -€295 | -46.2% |
| Gross operating margin | 9900 | €40,893 | -€21,272 | -€62,166 | |
| Operating profit (loss) | 9901 | €40,252 | -€21,616 | -€61,868 | |
| Financial charges | 65/66B | €180 | €231 | +€51 | +28.1% |
| Recurring financial charges | 65 | €180 | €231 | +€51 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €40,072 | -€21,847 | -€61,919 | |
| Profit (loss) for the period | 9904 | €40,072 | -€21,847 | -€61,919 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,072 | -€21,847 | -€61,919 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.