ROOTZ & WINGZ: 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.
ROOTZ & WINGZ
Largest movements
- Receivables within one year +€24,613
up €24,613 (+209%), from €11,797 to €36,411
of which Trade receivables: +€29,613
- Cash -€15,829
down €15,829 (-82.6%), from €19,171 to €3,342
mainly Debts after one year (-€66,131) and Investment in fixed assets (net) (-€25,946)
- Debts after one year -€66,131
down €66,131 (-11.5%), from €577,506 to €511,375
- Reserves +€41,912
up €41,912 (+44.7%), from €93,751 to €135,663
of which Distributable reserves: +€41,912
- Revaluation surpluses +€25,946
up €25,946 (+4.1%), from €635,880 to €661,826
- Depreciation -€54,264
down €54,264 (-62.6%), from €86,666 to €32,402
- Taxes +€10,982
up €10,982, from €0 to €10,982
- Gross operating margin +€5,318
up €5,318 (+4.3%), from €122,952 to €128,270
- Other operating charges +€1,730
up €1,730 (+7.6%), from €22,745 to €24,476
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 | €1,559,664 | €1,562,252 | +€2,588 | +0.2% |
| Fixed assets | 21/28 | €1,522,657 | €1,516,202 | -€6,455 | -0.4% |
| Tangible fixed assets | 22/27 | €1,522,657 | €1,516,202 | -€6,455 | -0.4% |
| Land and buildings | 22 | €1,509,492 | €1,504,722 | -€4,770 | -0.3% |
| Plant, machinery and equipment | 23 | €13,166 | €11,481 | -€1,685 | -12.8% |
| Current assets | 29/58 | €37,007 | €46,050 | +€9,043 | +24.4% |
| Amounts receivable within one year | 40/41 | €11,797 | €36,411 | +€24,613 | +209% |
| Trade receivables | 40 | €6,797 | €36,411 | +€29,613 | +436% |
| Other amounts receivable | 41 | €5,000 | €0 | -€5,000 | -100% |
| Cash at bank and in hand | 54/58 | €19,171 | €3,342 | -€15,829 | -82.6% |
| Deferred charges and accrued income | 490/1 | €6,038 | €6,298 | +€259 | +4.3% |
| Total equity and liabilities | 10/49 | €1,559,664 | €1,562,252 | +€2,588 | +0.2% |
| Equity | 10/15 | €791,131 | €858,989 | +€67,858 | +8.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €635,880 | €661,826 | +€25,946 | +4.1% |
| Reserves | 13 | €93,751 | €135,663 | +€41,912 | +44.7% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €87,601 | €129,513 | +€41,912 | +47.8% |
| Amounts payable | 17/49 | €768,534 | €703,264 | -€65,270 | -8.5% |
| Amounts payable after more than one year | 17 | €577,506 | €511,375 | -€66,131 | -11.5% |
| Financial debts | 170/4 | €577,506 | €511,375 | -€66,131 | -11.5% |
| Amounts payable within one year | 42/48 | €180,669 | €186,141 | +€5,471 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €65,867 | €66,131 | +€264 | +0.4% |
| Trade debts | 44 | €8,464 | €5,203 | -€3,261 | -38.5% |
| Suppliers | 440/4 | €8,464 | €5,203 | -€3,261 | -38.5% |
| Taxes, remuneration and social security | 45 | €3,482 | €9,885 | +€6,403 | +184% |
| Taxes | 450/3 | €3,482 | €9,885 | +€6,403 | +184% |
| Other amounts payable | 47/48 | €102,857 | €104,922 | +€2,065 | +2.0% |
| Accrued charges and deferred income | 492/3 | €10,358 | €5,748 | -€4,610 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,666 | €32,402 | -€54,264 | -62.6% |
| Other operating charges | 640/8 | €22,745 | €24,476 | +€1,730 | +7.6% |
| Gross operating margin | 9900 | €122,952 | €128,270 | +€5,318 | +4.3% |
| Operating profit (loss) | 9901 | €13,540 | €71,393 | +€57,852 | +427% |
| Financial income | 75/76B | €67 | €0 | -€67 | -100% |
| Recurring financial income | 75 | €67 | €0 | -€67 | -100% |
| Financial charges | 65/66B | €19,312 | €18,499 | -€814 | -4.2% |
| Recurring financial charges | 65 | €19,312 | €18,499 | -€814 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,705 | €52,894 | +€58,599 | |
| Income taxes | 67/77 | €0 | €10,982 | +€10,982 | |
| Profit (loss) for the period | 9904 | -€5,705 | €41,912 | +€47,616 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,705 | €41,912 | +€47,616 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.