RESA: 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.
RESA
Largest movements
- Receivables within one year +€17,585
up €17,585 (+586%), from €3,000 to €20,585
of which Other amounts receivable: +€17,347
- Cash -€14,847
down €14,847 (-21.2%), from €70,121 to €55,274
mainly Receivables within one year (-€17,585) and Debts after one year (-€7,430)
- Profit (loss) carried forward +€9,356
up €9,356 (+27.9%), from €33,577 to €42,933
- Debts after one year -€7,430
down €7,430 (-44.4%), from €16,720 to €9,290
- Tax, wage and social debts +€812
up €812 (+35.2%), from €2,308 to €3,120
- Gross operating margin +€2,492
up €2,492 (+26.4%), from €9,431 to €11,923
- Taxes -€2,289
no longer reported in 2025 (was €2,289)
- Financial income +€825
new in 2025: €825
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 | €73,121 | €75,859 | +€2,738 | +3.7% |
| Current assets | 29/58 | €73,121 | €75,859 | +€2,738 | +3.7% |
| Amounts receivable within one year | 40/41 | €3,000 | €20,585 | +€17,585 | +586% |
| Trade receivables | 40 | - | €238 | +€238 | |
| Other amounts receivable | 41 | €3,000 | €20,347 | +€17,347 | +578% |
| Cash at bank and in hand | 54/58 | €70,121 | €55,274 | -€14,847 | -21.2% |
| Total equity and liabilities | 10/49 | €73,121 | €75,859 | +€2,738 | +3.7% |
| Equity | 10/15 | €54,093 | €63,449 | +€9,356 | +17.3% |
| Contributions | 10/11 | €18,651 | €18,651 | = | 0.0% |
| Reserves | 13 | €1,865 | €1,865 | = | 0.0% |
| Distributable reserves | 133 | €1,865 | €1,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,577 | €42,933 | +€9,356 | +27.9% |
| Amounts payable | 17/49 | €19,028 | €12,410 | -€6,618 | -34.8% |
| Amounts payable after more than one year | 17 | €16,720 | €9,290 | -€7,430 | -44.4% |
| Other amounts payable | 178/9 | €16,720 | €9,290 | -€7,430 | -44.4% |
| Amounts payable within one year | 42/48 | €2,308 | €3,120 | +€812 | +35.2% |
| Taxes, remuneration and social security | 45 | €2,308 | €3,120 | +€812 | +35.2% |
| Taxes | 450/3 | €2,308 | €3,120 | +€812 | +35.2% |
| Gross operating margin | 9900 | €9,431 | €11,923 | +€2,492 | +26.4% |
| Operating profit (loss) | 9901 | €9,431 | €11,923 | +€2,492 | +26.4% |
| Financial income | 75/76B | - | €825 | +€825 | |
| Recurring financial income | 75 | - | €825 | +€825 | |
| Financial charges | 65/66B | €201 | €272 | +€71 | +35.3% |
| Recurring financial charges | 65 | €201 | €272 | +€71 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €9,230 | €12,476 | +€3,246 | +35.2% |
| Transfer to deferred taxes | 680 | - | €3,120 | +€3,120 | |
| Income taxes | 67/77 | €2,289 | - | -€2,289 | |
| Profit (loss) for the period | 9904 | €6,941 | €9,356 | +€2,415 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,941 | €9,356 | +€2,415 | +34.8% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.