BE RESOLUD: 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.
BE RESOLUD
Largest movements
- Tangible fixed assets -€5,592
down €5,592 (-3.8%), from €147,267 to €141,674
- Cash +€3,365
up €3,365 (+364.6%), from €923 to €4,288
mainly Other debts (+€7,840) and Depreciation (+€5,592)
- Other debts +€7,840
up €7,840 (+8.5%), from €91,700 to €99,540
- Profit (loss) carried forward -€5,424
down €5,424 (-5.3%), from -€102,077 to -€107,501
- Debts after one year -€5,140
down €5,140 (-4.7%), from €109,545 to €104,405
of which Financial debts: -€5,140
- Gross operating margin +€513
up €513 (+18.8%), from €2,733 to €3,246
- Financial charges -€131
down €131 (-7.2%), from €1,824 to €1,693
- Other operating charges -€81
down €81 (-5.5%), from €1,465 to €1,384
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.
Cash bridge derived
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 | €148,190 | €145,962 | -€2,228 | -1.5% |
| Fixed assets | 21/28 | €147,267 | €141,674 | -€5,592 | -3.8% |
| Tangible fixed assets | 22/27 | €147,267 | €141,674 | -€5,592 | -3.8% |
| Land and buildings | 22 | €147,267 | €141,674 | -€5,592 | -3.8% |
| Current assets | 29/58 | €923 | €4,288 | +€3,365 | +364.6% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €923 | €4,288 | +€3,365 | +364.6% |
| Total equity and liabilities | 10/49 | €148,190 | €145,962 | -€2,228 | -1.5% |
| Equity | 10/15 | -€58,477 | -€63,901 | -€5,424 | -9.3% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,077 | -€107,501 | -€5,424 | -5.3% |
| Amounts payable | 17/49 | €206,666 | €209,862 | +€3,196 | +1.5% |
| Amounts payable after more than one year | 17 | €109,545 | €104,405 | -€5,140 | -4.7% |
| Financial debts | 170/4 | €44,045 | €38,905 | -€5,140 | -11.7% |
| Other amounts payable | 178/9 | €65,500 | €65,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €97,122 | €105,457 | +€8,336 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €4,975 | €5,140 | +€165 | +3.3% |
| Trade debts | 44 | €447 | €778 | +€331 | +74.0% |
| Suppliers | 440/4 | €447 | €778 | +€331 | +74.0% |
| Other amounts payable | 47/48 | €91,700 | €99,540 | +€7,840 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,592 | €5,592 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,465 | €1,384 | -€81 | -5.5% |
| Gross operating margin | 9900 | €2,733 | €3,246 | +€513 | +18.8% |
| Operating profit (loss) | 9901 | -€4,324 | -€3,731 | +€594 | +13.7% |
| Financial charges | 65/66B | €1,824 | €1,693 | -€131 | -7.2% |
| Recurring financial charges | 65 | €1,824 | €1,693 | -€131 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,148 | -€5,424 | +€724 | +11.8% |
| Profit (loss) for the period | 9904 | -€6,148 | -€5,424 | +€724 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,148 | -€5,424 | +€724 | +11.8% |
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 12 October 2026 via checked.be.