A-RESINS: 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.
A-RESINS
Largest movements
- Deferred charges and accrued income +€25,210
up €25,210 (+2,579%), from €977 to €26,188
- Cash -€6,480
down €6,480 (-36.4%), from €17,778 to €11,298
mainly Deferred charges and accrued income (-€25,210) and Advances received (-€23,099)
- Receivables within one year +€3,378
up €3,378 (+1.3%), from €264,782 to €268,161
of which Other amounts receivable: +€11,347
- Tangible fixed assets +€3,332
up €3,332 (+87.8%), from €3,794 to €7,126
of which Furniture and vehicles: +€3,613
- Trade debts +€26,639
up €26,639 (+30.0%), from €88,818 to €115,458
- Tax, wage and social debts +€24,186
up €24,186 (+220%), from €11,002 to €35,188
- Advances received -€23,099
down €23,099 (-100%), from €23,099 to €0
- Other debts -€15,168
down €15,168 (-71.0%), from €21,368 to €6,200
- Reserves +€12,764
up €12,764 (+10.1%), from €126,898 to €139,662
of which Distributable reserves: +€12,764
- Write-downs +€6,149
new in 2024: €6,149
- Depreciation -€1,553
down €1,553 (-66.9%), from €2,321 to €768
- Financial charges -€1,450
down €1,450 (-77.2%), from €1,878 to €428
- Gross operating margin +€1,219
up €1,219 (+6.1%), from €20,054 to €21,273
- Taxes -€1,103
down €1,103 (-41.8%), from €2,635 to €1,533
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,331 | €312,772 | +€25,441 | +8.9% |
| Fixed assets | 21/28 | €3,794 | €7,126 | +€3,332 | +87.8% |
| Tangible fixed assets | 22/27 | €3,794 | €7,126 | +€3,332 | +87.8% |
| Plant, machinery and equipment | 23 | €281 | €0 | -€281 | -100% |
| Furniture and vehicles | 24 | €3,513 | €7,126 | +€3,613 | +103% |
| Current assets | 29/58 | €283,538 | €305,647 | +€22,109 | +7.8% |
| Amounts receivable within one year | 40/41 | €264,782 | €268,161 | +€3,378 | +1.3% |
| Trade receivables | 40 | €193,215 | €185,247 | -€7,968 | -4.1% |
| Other amounts receivable | 41 | €71,567 | €82,914 | +€11,347 | +15.9% |
| Cash at bank and in hand | 54/58 | €17,778 | €11,298 | -€6,480 | -36.4% |
| Deferred charges and accrued income | 490/1 | €977 | €26,188 | +€25,210 | +2,579% |
| Total equity and liabilities | 10/49 | €287,331 | €312,772 | +€25,441 | +8.9% |
| Equity | 10/15 | €142,398 | €155,162 | +€12,764 | +9.0% |
| Contributions | 10/11 | €15,500 | €15,500 | = | 0.0% |
| Reserves | 13 | €126,898 | €139,662 | +€12,764 | +10.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,038 | €137,802 | +€12,764 | +10.2% |
| Amounts payable | 17/49 | €144,934 | €157,610 | +€12,677 | +8.7% |
| Amounts payable within one year | 42/48 | €144,288 | €156,846 | +€12,558 | +8.7% |
| Trade debts | 44 | €88,818 | €115,458 | +€26,639 | +30.0% |
| Suppliers | 440/4 | €88,818 | €115,458 | +€26,639 | +30.0% |
| Advances received on contracts in progress | 46 | €23,099 | €0 | -€23,099 | -100% |
| Taxes, remuneration and social security | 45 | €11,002 | €35,188 | +€24,186 | +220% |
| Taxes | 450/3 | €11,002 | €35,188 | +€24,186 | +220% |
| Other amounts payable | 47/48 | €21,368 | €6,200 | -€15,168 | -71.0% |
| Accrued charges and deferred income | 492/3 | €646 | €764 | +€119 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,321 | €768 | -€1,553 | -66.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,149 | +€6,149 | |
| Other operating charges | 640/8 | €3,684 | €4,427 | +€744 | +20.2% |
| Gross operating margin | 9900 | €20,054 | €21,273 | +€1,219 | +6.1% |
| Operating profit (loss) | 9901 | €14,050 | €9,929 | -€4,121 | -29.3% |
| Financial income | 75/76B | €4,100 | €4,795 | +€695 | +17.0% |
| Recurring financial income | 75 | €4,100 | €4,795 | +€695 | +17.0% |
| Financial charges | 65/66B | €1,878 | €428 | -€1,450 | -77.2% |
| Recurring financial charges | 65 | €1,878 | €428 | -€1,450 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | €16,272 | €14,296 | -€1,976 | -12.1% |
| Income taxes | 67/77 | €2,635 | €1,533 | -€1,103 | -41.8% |
| Profit (loss) for the period | 9904 | €13,637 | €12,764 | -€873 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,637 | €12,764 | -€873 | -6.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.