RootSource: 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.
RootSource
Largest movements
- Cash +€49,135
up €49,135 (+19.8%), from €247,802 to €296,937
mainly Net result for the year (+€82,962) and Receivables within one year (+€22,453)
- Receivables within one year -€22,453
down €22,453 (-40.8%), from €55,080 to €32,627
of which Trade receivables: -€25,418
- Profit (loss) carried forward +€52,962
up €52,962 (+29.3%), from €180,827 to €233,789
- Other debts -€18,438
down €18,438 (-38.1%), from €48,438 to €30,000
- Trade debts -€13,484
down €13,484 (-90.1%), from €14,969 to €1,486
- Tax, wage and social debts +€6,775
up €6,775 (+15.7%), from €43,081 to €49,857
- Gross operating margin -€40,429
down €40,429 (-26.6%), from €152,205 to €111,776
- Taxes -€8,196
down €8,196 (-23.8%), from €34,481 to €26,286
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 | €307,775 | €335,991 | +€28,216 | +9.2% |
| Fixed assets | 21/28 | €4,893 | €5,392 | +€499 | +10.2% |
| Tangible fixed assets | 22/27 | €4,893 | €5,392 | +€499 | +10.2% |
| Furniture and vehicles | 24 | €4,056 | €4,781 | +€725 | +17.9% |
| Other tangible fixed assets | 26 | €837 | €611 | -€226 | -27.0% |
| Current assets | 29/58 | €302,882 | €330,599 | +€27,717 | +9.2% |
| Amounts receivable within one year | 40/41 | €55,080 | €32,627 | -€22,453 | -40.8% |
| Trade receivables | 40 | €54,923 | €29,505 | -€25,418 | -46.3% |
| Other amounts receivable | 41 | €157 | €3,122 | +€2,965 | +1891.7% |
| Cash at bank and in hand | 54/58 | €247,802 | €296,937 | +€49,135 | +19.8% |
| Deferred charges and accrued income | 490/1 | - | €1,035 | +€1,035 | |
| Total equity and liabilities | 10/49 | €307,775 | €335,991 | +€28,216 | +9.2% |
| Equity | 10/15 | €201,287 | €254,249 | +€52,962 | +26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,827 | €233,789 | +€52,962 | +29.3% |
| Amounts payable | 17/49 | €106,488 | €81,742 | -€24,746 | -23.2% |
| Amounts payable within one year | 42/48 | €106,488 | €81,342 | -€25,146 | -23.6% |
| Trade debts | 44 | €14,969 | €1,486 | -€13,484 | -90.1% |
| Suppliers | 440/4 | €14,969 | €1,486 | -€13,484 | -90.1% |
| Taxes, remuneration and social security | 45 | €43,081 | €49,857 | +€6,775 | +15.7% |
| Taxes | 450/3 | €43,081 | €49,857 | +€6,775 | +15.7% |
| Other amounts payable | 47/48 | €48,438 | €30,000 | -€18,438 | -38.1% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,812 | €2,203 | +€391 | +21.6% |
| Other operating charges | 640/8 | €1,815 | €1,303 | -€512 | -28.2% |
| Gross operating margin | 9900 | €152,205 | €111,776 | -€40,429 | -26.6% |
| Operating profit (loss) | 9901 | €148,578 | €108,270 | -€40,308 | -27.1% |
| Financial income | 75/76B | €1,054 | €1,528 | +€475 | +45.0% |
| Recurring financial income | 75 | €1,054 | €1,528 | +€475 | +45.0% |
| Financial charges | 65/66B | €669 | €551 | -€118 | -17.6% |
| Recurring financial charges | 65 | €391 | €551 | +€160 | +40.9% |
| Non-recurring financial charges | 66B | €278 | - | -€278 | |
| Profit (loss) for the period before taxes | 9903 | €148,963 | €109,247 | -€39,716 | -26.7% |
| Income taxes | 67/77 | €34,481 | €26,286 | -€8,196 | -23.8% |
| Profit (loss) for the period | 9904 | €114,482 | €82,962 | -€31,520 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €114,482 | €82,962 | -€31,520 | -27.5% |
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 8 October 2026 via checked.be.