ROOTT: 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.
ROOTT
Largest movements
- Cash +€14,139
up €14,139, from €0 to €14,139
mainly Other debts (+€80,427) and Depreciation (+€15,795)
- Tangible fixed assets -€12,723
down €12,723 (-41.5%), from €30,660 to €17,937
of which Furniture and vehicles: -€7,904
- Receivables within one year -€6,416
down €6,416 (-17.2%), from €37,398 to €30,981
of which Trade receivables: -€6,555
- Other debts +€80,427
up €80,427 (+11,726%), from €686 to €81,112
- Reserves -€75,918
down €75,918 (-89.4%), from €84,913 to €8,995
- Tax, wage and social debts +€14,773
up €14,773 (+231%), from €6,403 to €21,176
- Profit (loss) carried forward -€10,430
down €10,430 (-100%), from €10,430 to €0
- Current portion of long-term debt -€8,305
down €8,305 (-100%), from €8,305 to €0
- Gross operating margin -€9,398
down €9,398 (-28.5%), from €33,000 to €23,603
- Other operating charges -€983
down €983 (-45.6%), from €2,159 to €1,175
- Taxes -€945
down €945 (-26.3%), from €3,595 to €2,650
- Depreciation -€581
down €581 (-3.5%), from €16,376 to €15,795
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.
Derived cash bridge
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 | €141,618 | €138,115 | -€3,503 | -2.5% |
| Fixed assets | 21/28 | €100,660 | €87,937 | -€12,723 | -12.6% |
| Tangible fixed assets | 22/27 | €30,660 | €17,937 | -€12,723 | -41.5% |
| Plant, machinery and equipment | 23 | €9,020 | €6,900 | -€2,120 | -23.5% |
| Furniture and vehicles | 24 | €9,581 | €1,677 | -€7,904 | -82.5% |
| Other tangible fixed assets | 26 | €12,059 | €9,360 | -€2,699 | -22.4% |
| Financial fixed assets | 28 | €70,000 | €70,000 | = | 0.0% |
| Current assets | 29/58 | €40,958 | €50,178 | +€9,220 | +22.5% |
| Stocks and contracts in progress | 3 | - | €1,277 | +€1,277 | |
| Stocks | 30/36 | - | €1,277 | +€1,277 | |
| Amounts receivable within one year | 40/41 | €37,398 | €30,981 | -€6,416 | -17.2% |
| Trade receivables | 40 | €37,398 | €30,843 | -€6,555 | -17.5% |
| Other amounts receivable | 41 | €0 | €138 | +€138 | |
| Cash at bank and in hand | 54/58 | €0 | €14,139 | +€14,139 | |
| Deferred charges and accrued income | 490/1 | €3,561 | €3,781 | +€220 | +6.2% |
| Total equity and liabilities | 10/49 | €141,618 | €138,115 | -€3,503 | -2.5% |
| Equity | 10/15 | €113,942 | €27,595 | -€86,347 | -75.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,913 | €8,995 | -€75,918 | -89.4% |
| Distributable reserves | 133 | €84,913 | €8,995 | -€75,918 | -89.4% |
| Profit (loss) carried forward | 14 | €10,430 | €0 | -€10,430 | -100% |
| Amounts payable | 17/49 | €27,676 | €110,520 | +€82,844 | +299% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €27,676 | €110,520 | +€82,844 | +299% |
| Current portion of amounts payable after more than one year | 42 | €8,305 | €0 | -€8,305 | -100% |
| Financial debts | 43 | €5,385 | €1,703 | -€3,682 | -68.4% |
| Credit institutions | 430/8 | €5,385 | €1,703 | -€3,682 | -68.4% |
| Trade debts | 44 | €6,897 | €6,528 | -€369 | -5.3% |
| Suppliers | 440/4 | €6,897 | €6,528 | -€369 | -5.3% |
| Taxes, remuneration and social security | 45 | €6,403 | €21,176 | +€14,773 | +231% |
| Taxes | 450/3 | €6,403 | €21,176 | +€14,773 | +231% |
| Other amounts payable | 47/48 | €686 | €81,112 | +€80,427 | +11,726% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,376 | €15,795 | -€581 | -3.5% |
| Other operating charges | 640/8 | €2,159 | €1,175 | -€983 | -45.6% |
| Gross operating margin | 9900 | €33,000 | €23,603 | -€9,398 | -28.5% |
| Operating profit (loss) | 9901 | €14,465 | €6,632 | -€7,833 | -54.2% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,153% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,153% |
| Financial charges | 65/66B | €441 | €334 | -€106 | -24.1% |
| Recurring financial charges | 65 | €441 | €334 | -€106 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €14,025 | €6,303 | -€7,722 | -55.1% |
| Income taxes | 67/77 | €3,595 | €2,650 | -€945 | -26.3% |
| Profit (loss) for the period | 9904 | €10,430 | €3,653 | -€6,777 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,430 | €3,653 | -€6,777 | -65.0% |
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 30 October 2026 via checked.be.