ROOTSDIAM: 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.
ROOTSDIAM
Largest movements
- Stocks and contracts -€215,950
down €215,950 (-43.1%), from €500,912 to €284,962
- Cash -€204,466
down €204,466 (-51.8%), from €394,584 to €190,118
mainly Net result for the year (-€255,601) and Receivables within one year (-€65,667)
- Receivables within one year +€65,667
up €65,667 (+43.7%), from €150,217 to €215,885
of which Trade receivables: +€65,966
- Reserves -€292,667
down €292,667 (-47.1%), from €621,191 to €328,523
- Trade debts -€56,748
down €56,748 (-93.4%), from €60,774 to €4,025
- Profit (loss) carried forward +€37,067
no longer reported in 2025 (was -€37,067)
- Other debts -€36,167
down €36,167 (-9.6%), from €377,273 to €341,106
- Gross operating margin -€179,928
down €179,928 (-713.8%), from -€25,207 to -€205,135
- Other operating charges +€39,014
up €39,014 (+3099.7%), from €1,259 to €40,272
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 | €1,056,021 | €696,787 | -€359,234 | -34.0% |
| Fixed assets | 21/28 | €9,206 | €3,887 | -€5,318 | -57.8% |
| Tangible fixed assets | 22/27 | €9,206 | €3,887 | -€5,318 | -57.8% |
| Plant, machinery and equipment | 23 | - | €1,106 | +€1,106 | |
| Furniture and vehicles | 24 | €9,206 | €2,781 | -€6,425 | -69.8% |
| Current assets | 29/58 | €1,046,815 | €692,899 | -€353,916 | -33.8% |
| Stocks and contracts in progress | 3 | €500,912 | €284,962 | -€215,950 | -43.1% |
| Stocks | 30/36 | €500,912 | €284,962 | -€215,950 | -43.1% |
| Amounts receivable within one year | 40/41 | €150,217 | €215,885 | +€65,667 | +43.7% |
| Trade receivables | 40 | €148,896 | €214,863 | +€65,966 | +44.3% |
| Other amounts receivable | 41 | €1,321 | €1,022 | -€299 | -22.6% |
| Cash at bank and in hand | 54/58 | €394,584 | €190,118 | -€204,466 | -51.8% |
| Deferred charges and accrued income | 490/1 | €1,102 | €1,935 | +€833 | +75.6% |
| Total equity and liabilities | 10/49 | €1,056,021 | €696,787 | -€359,234 | -34.0% |
| Equity | 10/15 | €602,724 | €347,123 | -€255,601 | -42.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €621,191 | €328,523 | -€292,667 | -47.1% |
| Distributable reserves | 133 | €621,191 | €328,523 | -€292,667 | -47.1% |
| Profit (loss) carried forward | 14 | -€37,067 | - | +€37,067 | |
| Amounts payable | 17/49 | €453,297 | €349,663 | -€103,633 | -22.9% |
| Amounts payable within one year | 42/48 | €450,927 | €349,013 | -€101,914 | -22.6% |
| Trade debts | 44 | €60,774 | €4,025 | -€56,748 | -93.4% |
| Suppliers | 440/4 | €60,774 | €4,025 | -€56,748 | -93.4% |
| Taxes, remuneration and social security | 45 | €12,880 | €3,882 | -€8,998 | -69.9% |
| Taxes | 450/3 | €9,908 | €3,882 | -€6,026 | -60.8% |
| Remuneration and social security | 454/9 | €2,972 | - | -€2,972 | |
| Other amounts payable | 47/48 | €377,273 | €341,106 | -€36,167 | -9.6% |
| Accrued charges and deferred income | 492/3 | €2,370 | €650 | -€1,720 | -72.6% |
| Non-recurring operating income | 76A | €872 | - | -€872 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,425 | €6,448 | +€24 | +0.4% |
| Other operating charges | 640/8 | €1,259 | €40,272 | +€39,014 | +3099.7% |
| Gross operating margin | 9900 | -€25,207 | -€205,135 | -€179,928 | -713.8% |
| Operating profit (loss) | 9901 | -€32,890 | -€251,855 | -€218,966 | -665.8% |
| Financial income | 75/76B | €175 | €1,723 | +€1,549 | +885.7% |
| Recurring financial income | 75 | €175 | €1,723 | +€1,549 | +885.7% |
| Financial charges | 65/66B | €1,392 | €1,111 | -€280 | -20.1% |
| Recurring financial charges | 65 | €1,392 | €1,111 | -€280 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,107 | -€251,243 | -€217,137 | -636.6% |
| Income taxes | 67/77 | €2,960 | €4,357 | +€1,397 | +47.2% |
| Profit (loss) for the period | 9904 | -€37,067 | -€255,601 | -€218,534 | -589.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,067 | -€255,601 | -€218,534 | -589.6% |
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 10 October 2026 via checked.be.