ROOTS LANDSCAPE: 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 LANDSCAPE
Largest movements
- Tangible fixed assets +€24,309
up €24,309 (+80.9%), from €30,055 to €54,364
of which Other tangible fixed assets: +€15,755
- Cash -€5,320
down €5,320 (-8.5%), from €62,869 to €57,549
mainly Contributions, distributions and other (-€40,000) and Investment in fixed assets (net) (-€30,055)
- Receivables within one year +€3,259
up €3,259 (+35.3%), from €9,232 to €12,491
of which Other amounts receivable: +€2,276
- Other debts +€41,356
up €41,356 (+485%), from €8,521 to €49,876
- Reserves -€24,878
down €24,878 (-49.1%), from €50,626 to €25,748
- Trade debts +€12,289
up €12,289 (+1,080%), from €1,137 to €13,426
- Tax, wage and social debts -€4,826
down €4,826 (-28.4%), from €17,015 to €12,189
- Debts after one year -€3,553
down €3,553 (-16.6%), from €21,363 to €17,810
- Depreciation +€1,526
up €1,526 (+24.8%), from €6,157 to €7,683
- Gross operating margin -€1,150
down €1,150 (-3.4%), from €33,448 to €32,298
- Other operating charges +€811
up €811 (+212%), from €383 to €1,194
- Taxes -€740
down €740 (-16.8%), from €4,416 to €3,676
- Financial charges -€411
down €411 (-8.0%), from €5,140 to €4,730
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 | €107,821 | €128,159 | +€20,338 | +18.9% |
| Fixed assets | 21/28 | €32,491 | €54,864 | +€22,373 | +68.9% |
| Intangible fixed assets | 21 | €1,236 | €500 | -€736 | -59.6% |
| Tangible fixed assets | 22/27 | €30,055 | €54,364 | +€24,309 | +80.9% |
| Plant, machinery and equipment | 23 | €7,072 | €17,281 | +€10,209 | +144% |
| Furniture and vehicles | 24 | €4,396 | €2,741 | -€1,655 | -37.7% |
| Other tangible fixed assets | 26 | €18,587 | €34,342 | +€15,755 | +84.8% |
| Financial fixed assets | 28 | €1,200 | €0 | -€1,200 | -100% |
| Current assets | 29/58 | €75,330 | €73,295 | -€2,035 | -2.7% |
| Amounts receivable within one year | 40/41 | €9,232 | €12,491 | +€3,259 | +35.3% |
| Trade receivables | 40 | €9,221 | €10,204 | +€983 | +10.7% |
| Other amounts receivable | 41 | €11 | €2,288 | +€2,276 | +20,546% |
| Cash at bank and in hand | 54/58 | €62,869 | €57,549 | -€5,320 | -8.5% |
| Deferred charges and accrued income | 490/1 | €3,229 | €3,255 | +€26 | +0.8% |
| Total equity and liabilities | 10/49 | €107,821 | €128,159 | +€20,338 | +18.9% |
| Equity | 10/15 | €55,626 | €30,748 | -€24,878 | -44.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,626 | €25,748 | -€24,878 | -49.1% |
| Distributable reserves | 133 | €50,626 | €25,748 | -€24,878 | -49.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €52,195 | €97,411 | +€45,216 | +86.6% |
| Amounts payable after more than one year | 17 | €21,363 | €17,810 | -€3,553 | -16.6% |
| Financial debts | 170/4 | €21,363 | €17,810 | -€3,553 | -16.6% |
| Amounts payable within one year | 42/48 | €29,801 | €79,044 | +€49,243 | +165% |
| Current portion of amounts payable after more than one year | 42 | €3,129 | €3,553 | +€424 | +13.6% |
| Trade debts | 44 | €1,137 | €13,426 | +€12,289 | +1,080% |
| Suppliers | 440/4 | €1,137 | €13,426 | +€12,289 | +1,080% |
| Taxes, remuneration and social security | 45 | €17,015 | €12,189 | -€4,826 | -28.4% |
| Taxes | 450/3 | €17,015 | €12,189 | -€4,826 | -28.4% |
| Other amounts payable | 47/48 | €8,521 | €49,876 | +€41,356 | +485% |
| Accrued charges and deferred income | 492/3 | €1,030 | €557 | -€474 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,157 | €7,683 | +€1,526 | +24.8% |
| Other operating charges | 640/8 | €383 | €1,194 | +€811 | +212% |
| Gross operating margin | 9900 | €33,448 | €32,298 | -€1,150 | -3.4% |
| Operating profit (loss) | 9901 | €26,909 | €23,421 | -€3,487 | -13.0% |
| Financial income | 75/76B | €150 | €106 | -€44 | -29.5% |
| Recurring financial income | 75 | €150 | €106 | -€44 | -29.5% |
| Financial charges | 65/66B | €5,140 | €4,730 | -€411 | -8.0% |
| Recurring financial charges | 65 | €5,140 | €4,730 | -€411 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €21,919 | €18,798 | -€3,121 | -14.2% |
| Income taxes | 67/77 | €4,416 | €3,676 | -€740 | -16.8% |
| Profit (loss) for the period | 9904 | €17,503 | €15,122 | -€2,381 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,503 | €15,122 | -€2,381 | -13.6% |
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 15 October 2026 via checked.be.