Roots & Transition: 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 & Transition
Largest movements
- Receivables within one year -€27,514
no longer reported in 2023 (was €27,514)
- Cash -€2,013
down €2,013 (-42.0%), from €4,795 to €2,783
mainly Trade debts (-€19,354) and Net result for the year (-€10,172)
- Trade debts -€19,354
no longer reported in 2023 (was €19,354)
- Profit (loss) carried forward -€10,172
down €10,172 (-78.5%), from €12,955 to €2,783
- Turnover -€286,303
no longer reported in 2023 (was €286,303)
- Purchases and services -€262,380
down €262,380 (-96.0%), from €273,290 to €10,910
- Gross operating margin -€23,922
down €23,922, from €13,013 to -€10,910
- Financial income +€3,401
up €3,401 (+740%), from €459 to €3,860
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,309 | €2,783 | -€29,527 | -91.4% |
| Current assets | 29/58 | €32,309 | €2,783 | -€29,527 | -91.4% |
| Amounts receivable within one year | 40/41 | €27,514 | - | -€27,514 | |
| Other amounts receivable | 41 | €27,514 | - | -€27,514 | |
| Cash at bank and in hand | 54/58 | €4,795 | €2,783 | -€2,013 | -42.0% |
| Total equity and liabilities | 10/49 | €32,309 | €2,783 | -€29,527 | -91.4% |
| Equity | 10/15 | €12,955 | €2,783 | -€10,172 | -78.5% |
| Profit (loss) carried forward | 14 | €12,955 | €2,783 | -€10,172 | -78.5% |
| Amounts payable | 17/49 | €19,354 | - | -€19,354 | |
| Amounts payable within one year | 42/48 | €19,354 | - | -€19,354 | |
| Trade debts | 44 | €19,354 | - | -€19,354 | |
| Suppliers | 440/4 | €19,354 | - | -€19,354 | |
| Turnover | 70 | €286,303 | - | -€286,303 | |
| Membership fees, donations, legacies and grants | 73 | €286,303 | - | -€286,303 | |
| Goods, raw materials, services and sundry goods | 60/61 | €273,290 | €10,910 | -€262,380 | -96.0% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €13,013 | -€10,910 | -€23,922 | |
| Operating profit (loss) | 9901 | €13,013 | -€13,910 | -€26,922 | |
| Financial income | 75/76B | €459 | €3,860 | +€3,401 | +740% |
| Recurring financial income | 75 | €459 | €3,860 | +€3,401 | +740% |
| Financial charges | 65/66B | €517 | €123 | -€394 | -76.2% |
| Recurring financial charges | 65 | €517 | €123 | -€394 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | €12,955 | -€10,172 | -€23,127 | |
| Profit (loss) for the period | 9904 | €12,955 | -€10,172 | -€23,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,955 | -€10,172 | -€23,127 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.