Roots 4x4 & Classics: 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 4x4 & Classics
Largest movements
- Stocks and contracts +€986,082
up €986,082 (+796%), from €123,872 to €1.1m
- Receivables within one year +€536,406
up €536,406 (+594%), from €90,374 to €626,779
of which Trade receivables: +€391,812
- Cash -€365,668
down €365,668 (-99.2%), from €368,639 to €2,971
mainly Stocks and contracts (-€986,082) and Receivables within one year (-€536,406)
- Trade debts +€837,292
up €837,292 (+22,623%), from €3,701 to €840,993
- Advances received -€384,925
no longer reported in 2025 (was €384,925)
- Reserves +€256,312
up €256,312 (+261%), from €98,213 to €354,525
- Current portion of long-term debt +€233,410
new in 2025: €233,410
- Tax, wage and social debts +€221,628
up €221,628 (+251%), from €88,377 to €310,005
of which Taxes: +€221,628
- Gross operating margin +€314,364
up €314,364 (+334%), from €94,182 to €408,546
- Taxes +€82,047
up €82,047 (+457%), from €17,940 to €99,987
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 | €589,205 | €1,754,577 | +€1.2m | +198% |
| Fixed assets | 21/28 | €4,644 | €5,303 | +€659 | +14.2% |
| Tangible fixed assets | 22/27 | €4,644 | €5,303 | +€659 | +14.2% |
| Plant, machinery and equipment | 23 | €4,644 | €5,303 | +€659 | +14.2% |
| Current assets | 29/58 | €584,561 | €1,749,274 | +€1.2m | +199% |
| Stocks and contracts in progress | 3 | €123,872 | €1,109,954 | +€986,082 | +796% |
| Stocks | 30/36 | €123,872 | €1,109,954 | +€986,082 | +796% |
| Amounts receivable within one year | 40/41 | €90,374 | €626,779 | +€536,406 | +594% |
| Trade receivables | 40 | €27,968 | €419,780 | +€391,812 | +1,401% |
| Other amounts receivable | 41 | €62,405 | €206,999 | +€144,594 | +232% |
| Cash at bank and in hand | 54/58 | €368,639 | €2,971 | -€365,668 | -99.2% |
| Deferred charges and accrued income | 490/1 | €1,677 | €9,569 | +€7,893 | +471% |
| Total equity and liabilities | 10/49 | €589,205 | €1,754,577 | +€1.2m | +198% |
| Equity | 10/15 | €108,213 | €364,525 | +€256,312 | +237% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €98,213 | €354,525 | +€256,312 | +261% |
| Distributable reserves | 133 | €98,213 | €354,525 | +€256,312 | +261% |
| Amounts payable | 17/49 | €480,992 | €1,390,052 | +€909,060 | +189% |
| Amounts payable within one year | 42/48 | €480,992 | €1,388,396 | +€907,405 | +189% |
| Current portion of amounts payable after more than one year | 42 | - | €233,410 | +€233,410 | |
| Trade debts | 44 | €3,701 | €840,993 | +€837,292 | +22,623% |
| Suppliers | 440/4 | €3,701 | €840,993 | +€837,292 | +22,623% |
| Advances received on contracts in progress | 46 | €384,925 | - | -€384,925 | |
| Taxes, remuneration and social security | 45 | €88,377 | €310,005 | +€221,628 | +251% |
| Taxes | 450/3 | €85,377 | €307,005 | +€221,628 | +260% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €3,989 | €3,989 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,656 | +€1,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | €591 | +€502 | +562% |
| Other operating charges | 640/8 | €309 | €1,044 | +€735 | +238% |
| Gross operating margin | 9900 | €94,182 | €408,546 | +€314,364 | +334% |
| Operating profit (loss) | 9901 | €93,784 | €406,911 | +€313,128 | +334% |
| Financial income | 75/76B | €103 | €306 | +€203 | +197% |
| Recurring financial income | 75 | €103 | €306 | +€203 | +197% |
| Financial charges | 65/66B | €5,102 | €3,860 | -€1,242 | -24.3% |
| Recurring financial charges | 65 | €5,102 | €3,860 | -€1,242 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €88,784 | €403,357 | +€314,573 | +354% |
| Income taxes | 67/77 | €17,940 | €99,987 | +€82,047 | +457% |
| Profit (loss) for the period | 9904 | €70,844 | €303,370 | +€232,526 | +328% |
| Profit (loss) for the period to be appropriated | 9905 | €70,844 | €303,370 | +€232,526 | +328% |
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.