RES COMPTA: what changed
Two fiscal 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.
RES COMPTA
Largest movements
- Receivables within one year +€9,856
up €9,856 (+10.1%), from €97,663 to €107,519
of which Other amounts receivable: +€7,578
- Tangible fixed assets -€5,321
down €5,321 (-19.3%), from €27,578 to €22,257
of which Other tangible fixed assets: -€3,532
- Receivables after one year +€2,500
up €2,500 (+3.4%), from €73,000 to €75,500
- Other debts -€32,130
no longer reported in 2025 (was €32,130)
- Profit (loss) carried forward +€26,792
up €26,792 (+1808.3%), from €1,482 to €28,274
- Tax, wage and social debts +€6,414
up €6,414 (+16.6%), from €38,577 to €44,991
of which Remuneration and social security: +€6,322
- Accrued charges and deferred income +€2,908
new in 2025: €2,908
- Current portion of long-term debt +€2,813
up €2,813 (+30.3%), from €9,281 to €12,094
- Staff costs +€18,431
up €18,431 (+13.2%), from €140,012 to €158,443
- Other operating charges -€13,964
down €13,964 (-90.7%), from €15,404 to €1,440
- Taxes +€6,824
up €6,824 (+61.0%), from €11,189 to €18,014
- Depreciation -€5,234
down €5,234 (-44.4%), from €11,794 to €6,560
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 | €208,753 | €216,497 | +€7,744 | +3.7% |
| Fixed assets | 21/28 | €27,653 | €22,332 | -€5,321 | -19.2% |
| Tangible fixed assets | 22/27 | €27,578 | €22,257 | -€5,321 | -19.3% |
| Plant, machinery and equipment | 23 | €2,334 | €1,822 | -€512 | -21.9% |
| Furniture and vehicles | 24 | €4,307 | €3,029 | -€1,277 | -29.7% |
| Other tangible fixed assets | 26 | €20,937 | €17,406 | -€3,532 | -16.9% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €181,100 | €194,165 | +€13,065 | +7.2% |
| Amounts receivable after more than one year | 29 | €73,000 | €75,500 | +€2,500 | +3.4% |
| Other amounts receivable | 291 | €73,000 | €75,500 | +€2,500 | +3.4% |
| Amounts receivable within one year | 40/41 | €97,663 | €107,519 | +€9,856 | +10.1% |
| Trade receivables | 40 | €97,663 | €99,941 | +€2,278 | +2.3% |
| Other amounts receivable | 41 | - | €7,578 | +€7,578 | |
| Cash at bank and in hand | 54/58 | €3,982 | €5,460 | +€1,478 | +37.1% |
| Deferred charges and accrued income | 490/1 | €6,454 | €5,686 | -€768 | -11.9% |
| Total equity and liabilities | 10/49 | €208,753 | €216,497 | +€7,744 | +3.7% |
| Equity | 10/15 | €117,032 | €143,824 | +€26,792 | +22.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €110,550 | €110,550 | = | 0.0% |
| Distributable reserves | 133 | €110,550 | €110,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,482 | €28,274 | +€26,792 | +1808.3% |
| Amounts payable | 17/49 | €91,721 | €72,673 | -€19,048 | -20.8% |
| Amounts payable after more than one year | 17 | €5,709 | €6,615 | +€906 | +15.9% |
| Financial debts | 170/4 | €5,709 | €6,615 | +€906 | +15.9% |
| Amounts payable within one year | 42/48 | €86,013 | €63,151 | -€22,862 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €9,281 | €12,094 | +€2,813 | +30.3% |
| Trade debts | 44 | €6,025 | €6,066 | +€41 | +0.7% |
| Suppliers | 440/4 | €6,025 | €6,066 | +€41 | +0.7% |
| Taxes, remuneration and social security | 45 | €38,577 | €44,991 | +€6,414 | +16.6% |
| Taxes | 450/3 | €16,688 | €16,780 | +€92 | +0.6% |
| Remuneration and social security | 454/9 | €21,888 | €28,210 | +€6,322 | +28.9% |
| Other amounts payable | 47/48 | €32,130 | - | -€32,130 | |
| Accrued charges and deferred income | 492/3 | - | €2,908 | +€2,908 | |
| Non-recurring operating income | 76A | €13,631 | - | -€13,631 | |
| Remuneration, social security and pensions | 62 | €140,012 | €158,443 | +€18,431 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,794 | €6,560 | -€5,234 | -44.4% |
| Other operating charges | 640/8 | €15,404 | €1,440 | -€13,964 | -90.7% |
| Gross operating margin | 9900 | €217,288 | €215,622 | -€1,666 | -0.8% |
| Operating profit (loss) | 9901 | €50,078 | €49,179 | -€899 | -1.8% |
| Financial income | 75/76B | €7 | €3 | -€3 | -50.2% |
| Recurring financial income | 75 | €7 | €3 | -€3 | -50.2% |
| Financial charges | 65/66B | €4,370 | €4,377 | +€7 | +0.2% |
| Recurring financial charges | 65 | €4,370 | €4,377 | +€7 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €45,715 | €44,806 | -€910 | -2.0% |
| Income taxes | 67/77 | €11,189 | €18,014 | +€6,824 | +61.0% |
| Profit (loss) for the period | 9904 | €34,526 | €26,792 | -€7,734 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,526 | €26,792 | -€7,734 | -22.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.