LA RESISTANCE: 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.
LA RESISTANCE
Largest movements
- Financial fixed assets +€1,837
up €1,837 (+81.6%), from €2,251 to €4,088
- Tangible fixed assets -€1,670
down €1,670 (-24.9%), from €6,714 to €5,043
of which Plant, machinery and equipment: -€1,423
- Cash -€1,361
down €1,361 (-55.4%), from €2,458 to €1,097
mainly Investment in fixed assets (net) (-€1,837) and Receivables after one year (-€1,142)
- Receivables after one year +€1,142
new in 2025: €1,142
- Stocks and contracts -€600
down €600 (-10.6%), from €5,670 to €5,070
- Profit (loss) carried forward +€1,198
up €1,198 (+5.1%), from -€23,468 to -€22,270
- Other debts -€1,033
down €1,033 (-4.0%), from €26,075 to €25,042
- Accrued charges and deferred income -€638
no longer reported in 2025 (was €638)
- Trade debts +€229
new in 2025: €229
- Gross operating margin +€4,015
up €4,015, from -€3,052 to €963
- Purchases and services -€2,160
down €2,160 (-14.6%), from €14,798 to €12,639
- Financial income +€1,873
up €1,873 (+979%), from €191 to €2,064
- Turnover +€1,167
up €1,167 (+9.9%), from €11,747 to €12,914
- Other operating charges -€335
down €335 (-82.4%), from €406 to €72
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 | €21,742 | €21,499 | -€243 | -1.1% |
| Fixed assets | 21/28 | €8,964 | €9,131 | +€167 | +1.9% |
| Tangible fixed assets | 22/27 | €6,714 | €5,043 | -€1,670 | -24.9% |
| Plant, machinery and equipment | 23 | €3,813 | €2,390 | -€1,423 | -37.3% |
| Furniture and vehicles | 24 | €2,901 | €2,654 | -€247 | -8.5% |
| Financial fixed assets | 28 | €2,251 | €4,088 | +€1,837 | +81.6% |
| Current assets | 29/58 | €12,778 | €12,368 | -€410 | -3.2% |
| Amounts receivable after more than one year | 29 | - | €1,142 | +€1,142 | |
| Other amounts receivable | 291 | - | €1,142 | +€1,142 | |
| Stocks and contracts in progress | 3 | €5,670 | €5,070 | -€600 | -10.6% |
| Stocks | 30/36 | €5,670 | €5,070 | -€600 | -10.6% |
| Amounts receivable within one year | 40/41 | €4,191 | €4,138 | -€52 | -1.2% |
| Trade receivables | 40 | €4,191 | €2,108 | -€2,083 | -49.7% |
| Other amounts receivable | 41 | - | €2,030 | +€2,030 | |
| Cash at bank and in hand | 54/58 | €2,458 | €1,097 | -€1,361 | -55.4% |
| Deferred charges and accrued income | 490/1 | €459 | €920 | +€461 | +100% |
| Total equity and liabilities | 10/49 | €21,742 | €21,499 | -€243 | -1.1% |
| Equity | 10/15 | -€4,970 | -€3,772 | +€1,198 | +24.1% |
| Contributions | 10/11 | €17,862 | €17,862 | = | 0.0% |
| Reserves | 13 | €636 | €636 | = | 0.0% |
| Non-distributable reserves | 130/1 | €636 | €636 | = | 0.0% |
| Reserves not available under the articles | 1311 | €636 | €636 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,468 | -€22,270 | +€1,198 | +5.1% |
| Amounts payable | 17/49 | €26,712 | €25,271 | -€1,441 | -5.4% |
| Amounts payable within one year | 42/48 | €26,075 | €25,271 | -€803 | -3.1% |
| Trade debts | 44 | - | €229 | +€229 | |
| Suppliers | 440/4 | - | €229 | +€229 | |
| Other amounts payable | 47/48 | €26,075 | €25,042 | -€1,033 | -4.0% |
| Accrued charges and deferred income | 492/3 | €638 | - | -€638 | |
| Turnover | 70 | €11,747 | €12,914 | +€1,167 | +9.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,798 | €12,639 | -€2,160 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,005 | €1,670 | -€335 | -16.7% |
| Other operating charges | 640/8 | €406 | €72 | -€335 | -82.4% |
| Gross operating margin | 9900 | -€3,052 | €963 | +€4,015 | |
| Operating profit (loss) | 9901 | -€5,463 | -€779 | +€4,685 | +85.7% |
| Financial income | 75/76B | €191 | €2,064 | +€1,873 | +979% |
| Recurring financial income | 75 | €191 | €2,064 | +€1,873 | +979% |
| Financial charges | 65/66B | - | €88 | +€88 | |
| Recurring financial charges | 65 | - | €88 | +€88 | |
| Profit (loss) for the period before taxes | 9903 | -€5,272 | €1,198 | +€6,470 | |
| Profit (loss) for the period | 9904 | -€5,272 | €1,198 | +€6,470 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,272 | €1,198 | +€6,470 |
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 27 October 2026 via checked.be.