ROOTSIMMO: 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.
ROOTSIMMO
Largest movements
- Financial fixed assets +€1.3m
new in 2025: €1.3m
- Receivables within one year +€47,839
up €47,839 (+194.8%), from €24,557 to €72,396
of which Other amounts receivable: +€46,891
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Debts after one year +€1.3m
up €1.3m (+752.4%), from €173,012 to €1.5m
of which Financial debts: +€700,000
- Profit (loss) carried forward -€56,504
down €56,504 (-71.5%), from -€78,985 to -€135,489
- Accrued charges and deferred income +€18,687
up €18,687 (+323305.0%), from €6 to €18,693
- Gross operating margin +€22,836
up €22,836 (+42.9%), from -€53,198 to -€30,362
- Financial charges +€19,865
up €19,865 (+704.2%), from €2,821 to €22,686
- Other operating charges -€4,057
down €4,057 (-64.2%), from €6,319 to €2,263
- Financial income -€2,925
down €2,925 (-94.8%), from €3,086 to €160
- Depreciation -€1,841
down €1,841 (-67.4%), from €2,730 to €889
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 | €123,265 | €1,383,235 | +€1.3m | +1022.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,728 | €1,250,839 | +€1.2m | +72297.8% |
| Tangible fixed assets | 22/27 | €1,728 | €839 | -€889 | -51.4% |
| Furniture and vehicles | 24 | €1,728 | €839 | -€889 | -51.4% |
| Financial fixed assets | 28 | - | €1,250,000 | +€1.3m | |
| Current assets | 29/58 | €121,538 | €132,396 | +€10,858 | +8.9% |
| Amounts receivable within one year | 40/41 | €24,557 | €72,396 | +€47,839 | +194.8% |
| Trade receivables | 40 | €2,490 | €3,439 | +€948 | +38.1% |
| Other amounts receivable | 41 | €22,067 | €68,958 | +€46,891 | +212.5% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €18,825 | €32,646 | +€13,822 | +73.4% |
| Deferred charges and accrued income | 490/1 | €38,156 | €27,353 | -€10,803 | -28.3% |
| Total equity and liabilities | 10/49 | €123,265 | €1,383,235 | +€1.3m | +1022.2% |
| Equity | 10/15 | -€58,985 | -€115,489 | -€56,504 | -95.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,985 | -€135,489 | -€56,504 | -71.5% |
| Amounts payable | 17/49 | €182,250 | €1,498,724 | +€1.3m | +722.3% |
| Amounts payable after more than one year | 17 | €173,012 | €1,474,733 | +€1.3m | +752.4% |
| Financial debts | 170/4 | - | €700,000 | +€700,000 | |
| Other amounts payable | 178/9 | €173,012 | €774,733 | +€601,721 | +347.8% |
| Amounts payable within one year | 42/48 | €9,233 | €5,297 | -€3,935 | -42.6% |
| Financial debts | 43 | €444 | - | -€444 | |
| Credit institutions | 430/8 | €444 | - | -€444 | |
| Trade debts | 44 | €8,431 | €2,585 | -€5,846 | -69.3% |
| Suppliers | 440/4 | €8,431 | €2,585 | -€5,846 | -69.3% |
| Taxes, remuneration and social security | 45 | €357 | €2,713 | +€2,355 | +658.9% |
| Taxes | 450/3 | €357 | €2,713 | +€2,355 | +658.9% |
| Accrued charges and deferred income | 492/3 | €6 | €18,693 | +€18,687 | +323305.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,730 | €889 | -€1,841 | -67.4% |
| Other operating charges | 640/8 | €6,319 | €2,263 | -€4,057 | -64.2% |
| Gross operating margin | 9900 | -€53,198 | -€30,362 | +€22,836 | +42.9% |
| Operating profit (loss) | 9901 | -€62,248 | -€33,514 | +€28,734 | +46.2% |
| Financial income | 75/76B | €3,086 | €160 | -€2,925 | -94.8% |
| Recurring financial income | 75 | €3,086 | €160 | -€2,925 | -94.8% |
| Financial charges | 65/66B | €2,821 | €22,686 | +€19,865 | +704.2% |
| Recurring financial charges | 65 | €2,821 | €22,686 | +€19,865 | +704.2% |
| Profit (loss) for the period before taxes | 9903 | -€61,983 | -€56,040 | +€5,944 | +9.6% |
| Income taxes | 67/77 | €326 | €464 | +€138 | +42.3% |
| Profit (loss) for the period | 9904 | -€62,309 | -€56,504 | +€5,806 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,309 | -€56,504 | +€5,806 | +9.3% |
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 30 September 2026 via checked.be.