ROOTZ MARKET: 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.
What changed
ROOTZ MARKET
NACE 47.279, Other retail sale of food
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€939,713
2024 · €697,579+€242,134
Equity
€2.1m
2024 · €1.5m+€558,399
Cash
€759,338
2024 · €823,024-€63,686
Balance sheet total
€4.2m
2024 · €3.8m+€365,503
Largest movements
Assets
- Receivables within one year +€262,853
up €262,853 (+265%), from €99,111 to €361,964
of which Other amounts receivable: +€214,974
- Tangible fixed assets +€106,490
up €106,490 (+12.8%), from €831,207 to €937,696
of which Plant, machinery and equipment: +€87,695
- Receivables after one year -€82,000
down €82,000 (-8.9%), from €922,000 to €840,000
- Stocks and contracts +€78,885
up €78,885 (+7.8%), from €1.0m to €1.1m
- Cash -€63,686
down €63,686 (-7.7%), from €823,024 to €759,338
mainly Investment in fixed assets (net) (-€485,494) and Contributions, distributions and other (-€381,314)
Equity and liabilities
- Reserves +€589,713
up €589,713 (+42.9%), from €1.4m to €2.0m
- Other debts -€200,439
down €200,439 (-66.7%), from €300,439 to €100,000
- Trade debts +€144,030
up €144,030 (+23.1%), from €622,373 to €766,403
- Tax, wage and social debts -€68,865
down €68,865 (-12.0%), from €573,295 to €504,430
of which Remuneration and social security: -€41,303
Income statement
- Turnover +€2.7m
up €2.7m (+9.0%), from €30.1m to €32.8m
- Goods and materials +€1.8m
up €1.8m (+8.1%), from €21.6m to €23.4m
of which Purchases: +€1.7m
- Staff costs +€628,638
up €628,638 (+12.8%), from €4.9m to €5.5m
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.
Result 2024
€697,579
Turnover
+€2.7m
Other operating income
+€240,961
Goods and materials
-€1.8m
Services and other goods
-€224,188
Staff costs
-€628,638
Depreciation
-€60,020
Other operating charges
+€10,335
Other operating items
-€25,888
Financial income
+€90,832
Financial charges
-€36,755
Taxes
-€67,977
Result 2025
€939,713
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€868,903
Investment
-€485,494
Financing
-€447,095
Cash 2024
€823,024
From operations (derived)
+€868,903
Net result for the year
+€939,713
Depreciation
+€348,261
Receivables after one year
+€82,000
Stocks and contracts
-€78,885
Receivables within one year
-€262,853
Deferred charges and accrued income
-€32,218
Trade debts
+€144,030
Tax, wage and social debts
-€68,865
Other debts
-€200,439
Accrued charges and deferred income
-€1,842
Investment (derived)
-€485,494
Investment in fixed assets (net)
-€485,494
Financing
-€447,095
Debts after one year
-€35,734
Current portion of long-term debt
-€30,047
Contributions, distributions and other
-€381,314
Cash 2025
€759,338
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,792,076 | €4,157,579 | +€365,503 | +9.6% |
| Fixed assets | 21/28 | €871,321 | €1,008,553 | +€137,232 | +15.7% |
| Intangible fixed assets | 21 | €35,974 | €66,717 | +€30,743 | +85.5% |
| Tangible fixed assets | 22/27 | €831,207 | €937,696 | +€106,490 | +12.8% |
| Plant, machinery and equipment | 23 | €299,807 | €387,502 | +€87,695 | +29.3% |
| Furniture and vehicles | 24 | €91,685 | €102,648 | +€10,963 | +12.0% |
| Other tangible fixed assets | 26 | €439,715 | €447,546 | +€7,831 | +1.8% |
| Financial fixed assets | 28 | €4,140 | €4,140 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,140 | €4,140 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,140 | €4,140 | = | 0.0% |
| Current assets | 29/58 | €2,920,755 | €3,149,026 | +€228,271 | +7.8% |
| Amounts receivable after more than one year | 29 | €922,000 | €840,000 | -€82,000 | -8.9% |
| Other amounts receivable | 291 | €922,000 | €840,000 | -€82,000 | -8.9% |
| Stocks and contracts in progress | 3 | €1,008,443 | €1,087,329 | +€78,885 | +7.8% |
| Stocks | 30/36 | €1,008,443 | €1,087,329 | +€78,885 | +7.8% |
| Goods purchased for resale | 34 | €1,008,443 | €1,087,329 | +€78,885 | +7.8% |
| Amounts receivable within one year | 40/41 | €99,111 | €361,964 | +€262,853 | +265% |
| Trade receivables | 40 | €45,478 | €93,356 | +€47,879 | +105% |
| Other amounts receivable | 41 | €53,633 | €268,608 | +€214,974 | +401% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €823,024 | €759,338 | -€63,686 | -7.7% |
| Deferred charges and accrued income | 490/1 | €68,177 | €100,395 | +€32,218 | +47.3% |
| Total equity and liabilities | 10/49 | €3,792,076 | €4,157,579 | +€365,503 | +9.6% |
| Equity | 10/15 | €1,502,753 | €2,061,152 | +€558,399 | +37.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,374,635 | €1,964,348 | +€589,713 | +42.9% |
| Distributable reserves | 133 | €1,374,635 | €1,964,348 | +€589,713 | +42.9% |
| Investment grants | 15 | €78,118 | €46,804 | -€31,314 | -40.1% |
| Amounts payable | 17/49 | €2,289,323 | €2,096,427 | -€192,897 | -8.4% |
| Amounts payable after more than one year | 17 | €493,042 | €457,308 | -€35,734 | -7.2% |
| Financial debts | 170/4 | €493,042 | €457,308 | -€35,734 | -7.2% |
| Credit institutions | 173 | €449,533 | €448,712 | -€820 | -0.2% |
| Other loans | 174 | €43,509 | €8,596 | -€34,913 | -80.2% |
| Amounts payable within one year | 42/48 | €1,792,639 | €1,637,318 | -€155,321 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €296,533 | €266,486 | -€30,047 | -10.1% |
| Trade debts | 44 | €622,373 | €766,403 | +€144,030 | +23.1% |
| Suppliers | 440/4 | €622,373 | €766,403 | +€144,030 | +23.1% |
| Taxes, remuneration and social security | 45 | €573,295 | €504,430 | -€68,865 | -12.0% |
| Taxes | 450/3 | €97,839 | €70,277 | -€27,562 | -28.2% |
| Remuneration and social security | 454/9 | €475,456 | €434,153 | -€41,303 | -8.7% |
| Other amounts payable | 47/48 | €300,439 | €100,000 | -€200,439 | -66.7% |
| Accrued charges and deferred income | 492/3 | €3,642 | €1,800 | -€1,842 | -50.6% |
| Operating income | 70/76A | €30,220,868 | €33,142,983 | +€2.9m | +9.7% |
| Turnover | 70 | €30,098,724 | €32,799,746 | +€2.7m | +9.0% |
| Other operating income | 74 | €102,277 | €343,237 | +€240,961 | +236% |
| Non-recurring operating income | 76A | €19,867 | €0 | -€19,867 | -100% |
| Operating charges | 60/66A | €29,447,060 | €32,113,142 | +€2.7m | +9.1% |
| Goods for resale, raw materials and consumables | 60 | €21,623,037 | €23,380,586 | +€1.8m | +8.1% |
| Purchases | 600/8 | €21,729,233 | €23,459,472 | +€1.7m | +8.0% |
| Change in stocks: decrease (increase) | 609 | -€106,196 | -€78,885 | +€27,311 | +25.7% |
| Services and other goods | 61 | €2,498,080 | €2,722,268 | +€224,188 | +9.0% |
| Remuneration, social security and pensions | 62 | €4,915,500 | €5,544,138 | +€628,638 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288,241 | €348,261 | +€60,020 | +20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €121,902 | €111,566 | -€10,335 | -8.5% |
| Non-recurring operating charges | 66A | €300 | €6,322 | +€6,022 | +2,007% |
| Operating profit (loss) | 9901 | €773,808 | €1,029,842 | +€256,034 | +33.1% |
| Financial income | 75/76B | €297,203 | €388,034 | +€90,832 | +30.6% |
| Recurring financial income | 75 | €297,203 | €388,034 | +€90,832 | +30.6% |
| Income from current assets | 751 | €27,370 | €27,064 | -€305 | -1.1% |
| Other financial income | 752/9 | €269,833 | €360,970 | +€91,137 | +33.8% |
| Financial charges | 65/66B | €109,942 | €146,696 | +€36,755 | +33.4% |
| Recurring financial charges | 65 | €109,942 | €146,696 | +€36,755 | +33.4% |
| Debt charges | 650 | €100,129 | €31,102 | -€69,027 | -68.9% |
| Other financial charges | 652/9 | €9,813 | €115,594 | +€105,782 | +1,078% |
| Profit (loss) for the period before taxes | 9903 | €961,068 | €1,271,179 | +€310,111 | +32.3% |
| Income taxes | 67/77 | €263,489 | €331,466 | +€67,977 | +25.8% |
| Taxes | 670/3 | €263,489 | €331,466 | +€67,977 | +25.8% |
| Profit (loss) for the period | 9904 | €697,579 | €939,713 | +€242,134 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €697,579 | €939,713 | +€242,134 | +34.7% |
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 28 October 2026 via checked.be.