ROOTS: 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.
ROOTS
Largest movements
- Receivables within one year -€31,674
down €31,674 (-36.1%), from €87,693 to €56,019
of which Other amounts receivable: -€43,594
- Debts after one year -€34,364
down €34,364 (-4.7%), from €727,657 to €693,294
of which Other amounts payable: -€37,000
- Profit (loss) carried forward +€13,766
up €13,766 (+33.5%), from -€41,070 to -€27,305
- Gross operating margin -€30,964
down €30,964 (-33.9%), from €91,235 to €60,271
- Depreciation -€8,644
down €8,644 (-25.0%), from €34,557 to €25,914
- Other operating charges -€4,737
down €4,737 (-37.9%), from €12,506 to €7,770
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 | €1,003,020 | €984,024 | -€18,996 | -1.9% |
| Fixed assets | 21/28 | €906,990 | €910,039 | +€3,050 | +0.3% |
| Tangible fixed assets | 22/27 | €906,990 | €910,039 | +€3,050 | +0.3% |
| Land and buildings | 22 | €858,375 | €842,009 | -€16,367 | -1.9% |
| Furniture and vehicles | 24 | €48,615 | €68,031 | +€19,416 | +39.9% |
| Current assets | 29/58 | €96,030 | €73,985 | -€22,045 | -23.0% |
| Amounts receivable within one year | 40/41 | €87,693 | €56,019 | -€31,674 | -36.1% |
| Trade receivables | 40 | €43,169 | €55,088 | +€11,919 | +27.6% |
| Other amounts receivable | 41 | €44,525 | €931 | -€43,594 | -97.9% |
| Cash at bank and in hand | 54/58 | €7,749 | €17,448 | +€9,699 | +125.2% |
| Deferred charges and accrued income | 490/1 | €588 | €517 | -€70 | -12.0% |
| Total equity and liabilities | 10/49 | €1,003,020 | €984,024 | -€18,996 | -1.9% |
| Equity | 10/15 | €227,530 | €241,295 | +€13,766 | +6.1% |
| Contributions | 10/11 | €268,600 | €268,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,070 | -€27,305 | +€13,766 | +33.5% |
| Amounts payable | 17/49 | €775,490 | €742,729 | -€32,761 | -4.2% |
| Amounts payable after more than one year | 17 | €727,657 | €693,294 | -€34,364 | -4.7% |
| Financial debts | 170/4 | €467,657 | €470,294 | +€2,636 | +0.6% |
| Other amounts payable | 178/9 | €260,000 | €223,000 | -€37,000 | -14.2% |
| Amounts payable within one year | 42/48 | €47,833 | €49,435 | +€1,602 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €43,478 | €38,627 | -€4,851 | -11.2% |
| Trade debts | 44 | €906 | €6,001 | +€5,094 | +562.1% |
| Suppliers | 440/4 | €906 | €6,001 | +€5,094 | +562.1% |
| Taxes, remuneration and social security | 45 | €2,257 | €4,564 | +€2,307 | +102.2% |
| Taxes | 450/3 | €1,366 | €1,699 | +€334 | +24.4% |
| Remuneration and social security | 454/9 | €891 | €2,865 | +€1,974 | +221.4% |
| Other amounts payable | 47/48 | €1,191 | €243 | -€948 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,557 | €25,914 | -€8,644 | -25.0% |
| Other operating charges | 640/8 | €12,506 | €7,770 | -€4,737 | -37.9% |
| Non-recurring operating charges | 66A | €3,480 | €0 | -€3,480 | -100.0% |
| Gross operating margin | 9900 | €91,235 | €60,271 | -€30,964 | -33.9% |
| Operating profit (loss) | 9901 | €40,691 | €26,588 | -€14,103 | -34.7% |
| Financial income | 75/76B | €148 | €0 | -€148 | -100.0% |
| Recurring financial income | 75 | €148 | €0 | -€148 | -100.0% |
| Financial charges | 65/66B | €12,515 | €12,822 | +€307 | +2.5% |
| Recurring financial charges | 65 | €12,515 | €12,822 | +€307 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €28,324 | €13,766 | -€14,559 | -51.4% |
| Profit (loss) for the period | 9904 | €28,324 | €13,766 | -€14,559 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,324 | €13,766 | -€14,559 | -51.4% |
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 9 October 2026 via checked.be.