ROOTOM: 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.
ROOTOM
Largest movements
- Cash +€9,055
up €9,055 (+27.0%), from €33,510 to €42,564
mainly Net result for the year (+€8,378) and Depreciation (+€7,902)
- Tangible fixed assets -€7,902
down €7,902 (-10.9%), from €72,186 to €64,285
of which Furniture and vehicles: -€5,372
- Deferred charges and accrued income +€3,773
up €3,773 (+805.6%), from €468 to €4,241
- Receivables within one year -€3,607
down €3,607 (-34.0%), from €10,599 to €6,992
of which Trade receivables: -€3,603
- Other debts -€10,329
down €10,329 (-4.7%), from €219,194 to €208,865
- Profit (loss) carried forward +€8,378
up €8,378 (+6.7%), from -€124,969 to -€116,591
- Trade debts +€3,559
up €3,559 (+197.3%), from €1,804 to €5,363
- Gross operating margin +€1,683
up €1,683 (+10.0%), from €16,814 to €18,497
- Other operating charges +€594
up €594 (+57.5%), from €1,033 to €1,626
- Taxes -€563
down €563 (-52.8%), from €1,066 to €503
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 | €116,768 | €118,087 | +€1,318 | +1.1% |
| Fixed assets | 21/28 | €72,191 | €64,290 | -€7,902 | -10.9% |
| Tangible fixed assets | 22/27 | €72,186 | €64,285 | -€7,902 | -10.9% |
| Land and buildings | 22 | €61,395 | €59,656 | -€1,739 | -2.8% |
| Plant, machinery and equipment | 23 | €1,455 | €665 | -€791 | -54.3% |
| Furniture and vehicles | 24 | €9,336 | €3,964 | -€5,372 | -57.5% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €44,577 | €53,797 | +€9,220 | +20.7% |
| Amounts receivable within one year | 40/41 | €10,599 | €6,992 | -€3,607 | -34.0% |
| Trade receivables | 40 | €10,595 | €6,992 | -€3,603 | -34.0% |
| Other amounts receivable | 41 | €4 | €0 | -€4 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,510 | €42,564 | +€9,055 | +27.0% |
| Deferred charges and accrued income | 490/1 | €468 | €4,241 | +€3,773 | +805.6% |
| Total equity and liabilities | 10/49 | €116,768 | €118,087 | +€1,318 | +1.1% |
| Equity | 10/15 | -€106,419 | -€98,041 | +€8,378 | +7.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,969 | -€116,591 | +€8,378 | +6.7% |
| Amounts payable | 17/49 | €223,187 | €216,128 | -€7,059 | -3.2% |
| Amounts payable within one year | 42/48 | €223,187 | €216,128 | -€7,059 | -3.2% |
| Trade debts | 44 | €1,804 | €5,363 | +€3,559 | +197.3% |
| Suppliers | 440/4 | €1,804 | €5,363 | +€3,559 | +197.3% |
| Taxes, remuneration and social security | 45 | €2,189 | €1,900 | -€289 | -13.2% |
| Taxes | 450/3 | €2,189 | €1,900 | -€289 | -13.2% |
| Other amounts payable | 47/48 | €219,194 | €208,865 | -€10,329 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,038 | €7,902 | -€136 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,033 | €1,626 | +€594 | +57.5% |
| Gross operating margin | 9900 | €16,814 | €18,497 | +€1,683 | +10.0% |
| Operating profit (loss) | 9901 | €7,743 | €8,969 | +€1,225 | +15.8% |
| Financial income | 75/76B | €5 | €70 | +€65 | +1293.2% |
| Recurring financial income | 75 | €5 | €70 | +€65 | +1293.2% |
| Financial charges | 65/66B | €107 | €158 | +€50 | +46.6% |
| Recurring financial charges | 65 | €107 | €158 | +€50 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €7,641 | €8,881 | +€1,240 | +16.2% |
| Income taxes | 67/77 | €1,066 | €503 | -€563 | -52.8% |
| Profit (loss) for the period | 9904 | €6,575 | €8,378 | +€1,803 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,575 | €8,378 | +€1,803 | +27.4% |
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.