Rootsriders: 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.
Rootsriders
Largest movements
- Receivables within one year +€13,611
up €13,611 (+252.3%), from €5,396 to €19,007
of which Trade receivables: +€13,850
- Financial fixed assets +€5,800
new in 2023: €5,800
- Tangible fixed assets -€3,766
down €3,766 (-12.9%), from €29,130 to €25,364
of which Furniture and vehicles: -€6,714
- Stocks and contracts -€1,000
no longer reported in 2023 (was €1,000)
- Cash -€668
down €668 (-85.7%), from €780 to €111
mainly Receivables within one year (-€13,611) and Investment in fixed assets (net) (-€9,281)
- Trade debts +€21,933
up €21,933 (+159.4%), from €13,756 to €35,689
- Profit (loss) carried forward -€5,508
down €5,508 (-73.6%), from -€7,485 to -€12,994
- Accrued charges and deferred income -€4,832
no longer reported in 2023 (was €4,832)
- Other debts +€1,573
up €1,573 (+7.2%), from €21,742 to €23,315
- Tax, wage and social debts +€783
up €783 (+100.5%), from €779 to €1,562
- Gross operating margin +€5,004
up €5,004, from -€1,172 to €3,832
- Depreciation +€2,806
up €2,806 (+63.2%), from €4,440 to €7,246
- Other operating charges +€234
up €234 (+24.3%), from €966 to €1,200
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.
Cash bridge derived
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 | €36,623 | €50,573 | +€13,949 | +38.1% |
| Fixed assets | 21/28 | €29,130 | €31,164 | +€2,034 | +7.0% |
| Tangible fixed assets | 22/27 | €29,130 | €25,364 | -€3,766 | -12.9% |
| Plant, machinery and equipment | 23 | - | €2,948 | +€2,948 | |
| Furniture and vehicles | 24 | €29,130 | €22,416 | -€6,714 | -23.0% |
| Financial fixed assets | 28 | - | €5,800 | +€5,800 | |
| Current assets | 29/58 | €7,493 | €19,408 | +€11,915 | +159.0% |
| Stocks and contracts in progress | 3 | €1,000 | - | -€1,000 | |
| Stocks | 30/36 | €1,000 | - | -€1,000 | |
| Amounts receivable within one year | 40/41 | €5,396 | €19,007 | +€13,611 | +252.3% |
| Trade receivables | 40 | €4,850 | €18,700 | +€13,850 | +285.6% |
| Other amounts receivable | 41 | €546 | €307 | -€239 | -43.8% |
| Cash at bank and in hand | 54/58 | €780 | €111 | -€668 | -85.7% |
| Deferred charges and accrued income | 490/1 | €318 | €290 | -€28 | -8.7% |
| Total equity and liabilities | 10/49 | €36,623 | €50,573 | +€13,949 | +38.1% |
| Equity | 10/15 | -€4,485 | -€9,994 | -€5,508 | -122.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,485 | -€12,994 | -€5,508 | -73.6% |
| Amounts payable | 17/49 | €41,108 | €60,566 | +€19,458 | +47.3% |
| Amounts payable within one year | 42/48 | €36,276 | €60,566 | +€24,290 | +67.0% |
| Trade debts | 44 | €13,756 | €35,689 | +€21,933 | +159.4% |
| Suppliers | 440/4 | €13,756 | €35,689 | +€21,933 | +159.4% |
| Taxes, remuneration and social security | 45 | €779 | €1,562 | +€783 | +100.5% |
| Taxes | 450/3 | €779 | €1,562 | +€783 | +100.5% |
| Other amounts payable | 47/48 | €21,742 | €23,315 | +€1,573 | +7.2% |
| Accrued charges and deferred income | 492/3 | €4,832 | - | -€4,832 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,440 | €7,246 | +€2,806 | +63.2% |
| Other operating charges | 640/8 | €966 | €1,200 | +€234 | +24.3% |
| Gross operating margin | 9900 | -€1,172 | €3,832 | +€5,004 | |
| Operating profit (loss) | 9901 | -€6,577 | -€4,614 | +€1,963 | +29.8% |
| Financial income | 75/76B | €2 | €4 | +€2 | +113.7% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +113.7% |
| Financial charges | 65/66B | €131 | €115 | -€16 | -12.1% |
| Recurring financial charges | 65 | €131 | €115 | -€16 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,706 | -€4,725 | +€1,981 | +29.5% |
| Income taxes | 67/77 | €779 | €783 | +€4 | +0.5% |
| Profit (loss) for the period | 9904 | -€7,485 | -€5,508 | +€1,977 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,485 | -€5,508 | +€1,977 | +26.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.