B-Resonant: 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.
B-Resonant
Largest movements
- Cash -€37,287
down €37,287 (-82.9%), from €44,956 to €7,669
mainly Contributions, distributions and other (-€32,941) and Net result for the year (-€27,738)
- Receivables within one year -€33,259
down €33,259 (-67.3%), from €49,406 to €16,148
of which Trade receivables: -€34,596
- Intangible fixed assets -€4,993
down €4,993 (-26.6%), from €18,797 to €13,804
- Tangible fixed assets +€1,801
new in 2025: €1,801
- Reserves -€32,941
down €32,941 (-42.7%), from €77,158 to €44,217
- Profit (loss) carried forward -€27,738
down €27,738 (-1,347%), from -€2,060 to -€29,798
- Tax, wage and social debts -€6,419
down €6,419 (-80.2%), from €8,001 to €1,582
- Current portion of long-term debt -€4,125
down €4,125 (-100%), from €4,125 to €0
- Debts after one year -€3,592
down €3,592 (-100%), from €3,592 to €0
- Gross operating margin -€74,855
down €74,855, from €53,461 to -€21,394
- Depreciation +€1,095
up €1,095 (+25.5%), from €4,297 to €5,393
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 | €113,159 | €39,658 | -€73,501 | -65.0% |
| Fixed assets | 21/28 | €18,797 | €15,763 | -€3,034 | -16.1% |
| Intangible fixed assets | 21 | €18,797 | €13,804 | -€4,993 | -26.6% |
| Tangible fixed assets | 22/27 | - | €1,801 | +€1,801 | |
| Plant, machinery and equipment | 23 | - | €1,801 | +€1,801 | |
| Financial fixed assets | 28 | - | €158 | +€158 | |
| Current assets | 29/58 | €94,362 | €23,896 | -€70,466 | -74.7% |
| Amounts receivable within one year | 40/41 | €49,406 | €16,148 | -€33,259 | -67.3% |
| Trade receivables | 40 | €49,406 | €14,811 | -€34,596 | -70.0% |
| Other amounts receivable | 41 | - | €1,337 | +€1,337 | |
| Cash at bank and in hand | 54/58 | €44,956 | €7,669 | -€37,287 | -82.9% |
| Deferred charges and accrued income | 490/1 | €0 | €79 | +€79 | |
| Total equity and liabilities | 10/49 | €113,159 | €39,658 | -€73,501 | -65.0% |
| Equity | 10/15 | €95,099 | €34,419 | -€60,679 | -63.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €77,158 | €44,217 | -€32,941 | -42.7% |
| Distributable reserves | 133 | €77,158 | €44,217 | -€32,941 | -42.7% |
| Profit (loss) carried forward | 14 | -€2,060 | -€29,798 | -€27,738 | -1,347% |
| Amounts payable | 17/49 | €18,061 | €5,239 | -€12,821 | -71.0% |
| Amounts payable after more than one year | 17 | €3,592 | €0 | -€3,592 | -100% |
| Financial debts | 170/4 | €3,592 | €0 | -€3,592 | -100% |
| Amounts payable within one year | 42/48 | €14,469 | €5,239 | -€9,229 | -63.8% |
| Current portion of amounts payable after more than one year | 42 | €4,125 | €0 | -€4,125 | -100% |
| Trade debts | 44 | €467 | €3,657 | +€3,191 | +684% |
| Suppliers | 440/4 | €467 | €3,657 | +€3,191 | +684% |
| Taxes, remuneration and social security | 45 | €8,001 | €1,582 | -€6,419 | -80.2% |
| Taxes | 450/3 | €8,001 | €1,582 | -€6,419 | -80.2% |
| Other amounts payable | 47/48 | €1,877 | €0 | -€1,877 | -100% |
| Remuneration, social security and pensions | 62 | -€93 | €0 | +€93 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,297 | €5,393 | +€1,095 | +25.5% |
| Other operating charges | 640/8 | €193 | €640 | +€447 | +231% |
| Gross operating margin | 9900 | €53,461 | -€21,394 | -€74,855 | |
| Operating profit (loss) | 9901 | €49,063 | -€27,427 | -€76,490 | |
| Financial income | 75/76B | €10 | €162 | +€152 | +1,530% |
| Recurring financial income | 75 | €10 | €162 | +€152 | +1,530% |
| Financial charges | 65/66B | €720 | €473 | -€247 | -34.3% |
| Recurring financial charges | 65 | €720 | €473 | -€247 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €48,353 | -€27,738 | -€76,091 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €48,353 | -€27,738 | -€76,091 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,353 | -€27,738 | -€76,091 |
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 22 October 2026 via checked.be.