Res'O: 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.
Res'O
Largest movements
- Cash -€36,327
down €36,327 (-69.5%), from €52,302 to €15,975
mainly Net result for the year (-€26,265) and Tax, wage and social debts (-€11,944)
- Receivables within one year +€1,346
up €1,346, from €0 to €1,346
of which Other amounts receivable: +€1,346
- Tangible fixed assets -€1,339
down €1,339 (-13.4%), from €10,012 to €8,674
of which Furniture and vehicles: -€3,487
- Profit (loss) carried forward -€26,265
down €26,265, from €19,589 to -€6,676
- Tax, wage and social debts -€11,944
down €11,944 (-98.5%), from €12,122 to €178
- Other debts +€3,244
up €3,244 (+13.8%), from €23,572 to €26,816
- Trade debts -€1,369
down €1,369 (-87.9%), from €1,558 to €189
- Gross operating margin -€48,164
down €48,164, from €26,649 to -€21,515
- Taxes -€7,294
down €7,294 (-97.6%), from €7,473 to €178
- Depreciation +€2,698
up €2,698 (+240.9%), from €1,120 to €3,818
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 | €63,690 | €27,372 | -€36,318 | -57.0% |
| Fixed assets | 21/28 | €10,012 | €8,674 | -€1,339 | -13.4% |
| Tangible fixed assets | 22/27 | €10,012 | €8,674 | -€1,339 | -13.4% |
| Plant, machinery and equipment | 23 | - | €2,149 | +€2,149 | |
| Furniture and vehicles | 24 | €10,012 | €6,525 | -€3,487 | -34.8% |
| Current assets | 29/58 | €53,678 | €18,698 | -€34,980 | -65.2% |
| Amounts receivable within one year | 40/41 | €0 | €1,346 | +€1,346 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €1,346 | +€1,346 | |
| Cash at bank and in hand | 54/58 | €52,302 | €15,975 | -€36,327 | -69.5% |
| Deferred charges and accrued income | 490/1 | €1,376 | €1,378 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €63,690 | €27,372 | -€36,318 | -57.0% |
| Equity | 10/15 | €25,789 | -€476 | -€26,265 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,589 | -€6,676 | -€26,265 | |
| Amounts payable | 17/49 | €37,901 | €27,848 | -€10,053 | -26.5% |
| Amounts payable within one year | 42/48 | €37,252 | €27,183 | -€10,069 | -27.0% |
| Trade debts | 44 | €1,558 | €189 | -€1,369 | -87.9% |
| Suppliers | 440/4 | €1,558 | €189 | -€1,369 | -87.9% |
| Taxes, remuneration and social security | 45 | €12,122 | €178 | -€11,944 | -98.5% |
| Taxes | 450/3 | €12,122 | €178 | -€11,944 | -98.5% |
| Other amounts payable | 47/48 | €23,572 | €26,816 | +€3,244 | +13.8% |
| Accrued charges and deferred income | 492/3 | €649 | €665 | +€16 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €3,818 | +€2,698 | +240.9% |
| Other operating charges | 640/8 | €697 | €505 | -€192 | -27.6% |
| Gross operating margin | 9900 | €26,649 | -€21,515 | -€48,164 | |
| Operating profit (loss) | 9901 | €24,831 | -€25,838 | -€50,670 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +3100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3100.0% |
| Financial charges | 65/66B | €245 | €249 | +€4 | +1.7% |
| Recurring financial charges | 65 | €245 | €249 | +€4 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €24,587 | -€26,087 | -€50,673 | |
| Income taxes | 67/77 | €7,473 | €178 | -€7,294 | -97.6% |
| Profit (loss) for the period | 9904 | €17,114 | -€26,265 | -€43,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,114 | -€26,265 | -€43,379 |
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 9 October 2026 via checked.be.