Roots Management: 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.
Roots Management
Largest movements
- Cash +€163,302
up €163,302 (+453.3%), from €36,024 to €199,326
mainly Net result for the year (+€166,407) and Tax, wage and social debts (+€61,818)
- Receivables within one year +€45,276
up €45,276 (+65.1%), from €69,526 to €114,802
of which Trade receivables: +€43,069
- Deferred charges and accrued income +€4,400
up €4,400 (+109.4%), from €4,020 to €8,420
- Profit (loss) carried forward +€166,407
up €166,407 (+694.3%), from €23,966 to €190,374
- Tax, wage and social debts +€61,818
up €61,818 (+584.9%), from €10,569 to €72,387
- Trade debts -€12,538
down €12,538 (-17.4%), from €72,035 to €59,497
- Gross operating margin +€204,104
up €204,104 (+778.1%), from €26,233 to €230,337
- Taxes +€51,249
up €51,249 (+484.9%), from €10,569 to €61,818
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 | €109,570 | €325,258 | +€215,687 | +196.8% |
| Fixed assets | 21/28 | - | €2,710 | +€2,710 | |
| Tangible fixed assets | 22/27 | - | €2,710 | +€2,710 | |
| Furniture and vehicles | 24 | - | €2,710 | +€2,710 | |
| Current assets | 29/58 | €109,570 | €322,548 | +€212,978 | +194.4% |
| Amounts receivable within one year | 40/41 | €69,526 | €114,802 | +€45,276 | +65.1% |
| Trade receivables | 40 | €68,305 | €111,374 | +€43,069 | +63.1% |
| Other amounts receivable | 41 | €1,221 | €3,428 | +€2,207 | +180.7% |
| Cash at bank and in hand | 54/58 | €36,024 | €199,326 | +€163,302 | +453.3% |
| Deferred charges and accrued income | 490/1 | €4,020 | €8,420 | +€4,400 | +109.4% |
| Total equity and liabilities | 10/49 | €109,570 | €325,258 | +€215,687 | +196.8% |
| Equity | 10/15 | €26,966 | €193,374 | +€166,407 | +617.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,966 | €190,374 | +€166,407 | +694.3% |
| Amounts payable | 17/49 | €82,604 | €131,884 | +€49,280 | +59.7% |
| Amounts payable within one year | 42/48 | €82,604 | €131,884 | +€49,280 | +59.7% |
| Trade debts | 44 | €72,035 | €59,497 | -€12,538 | -17.4% |
| Suppliers | 440/4 | €72,035 | €59,497 | -€12,538 | -17.4% |
| Taxes, remuneration and social security | 45 | €10,569 | €72,387 | +€61,818 | +584.9% |
| Taxes | 450/3 | €10,569 | €72,387 | +€61,818 | +584.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €910 | +€910 | |
| Other operating charges | 640/8 | €505 | €927 | +€421 | +83.4% |
| Gross operating margin | 9900 | €26,233 | €230,337 | +€204,104 | +778.1% |
| Operating profit (loss) | 9901 | €25,727 | €228,501 | +€202,774 | +788.2% |
| Financial income | 75/76B | €1 | €0 | -€0 | -81.7% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -81.7% |
| Financial charges | 65/66B | €283 | €276 | -€7 | -2.6% |
| Recurring financial charges | 65 | €283 | €276 | -€7 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €25,445 | €228,225 | +€202,780 | +796.9% |
| Income taxes | 67/77 | €10,569 | €61,818 | +€51,249 | +484.9% |
| Profit (loss) for the period | 9904 | €14,876 | €166,407 | +€151,531 | +1018.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,876 | €166,407 | +€151,531 | +1018.6% |
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.