Resa Consult: what changed
Resa Consult
Largest movements
- Current investments -€437,439
down €437,439 (-61.0%), from €717,439 to €280,000
- Cash -€68,762
down €68,762 (-70.8%), from €97,137 to €28,375
mainly Contributions, distributions and other (-€855,182) and Tax, wage and social debts (-€39,409)
- Receivables within one year -€13,720
down €13,720 (-91.9%), from €14,930 to €1,210
of which Other amounts receivable: -€13,720
- Reserves -€491,983
down €491,983 (-99.8%), from €492,828 to €846
- Tax, wage and social debts -€39,409
down €39,409 (-57.4%), from €68,706 to €29,298
- Financial income +€72,377
up €72,377 (+292%), from €24,768 to €97,145
of which Financial income: +€73,186
- Gross operating margin +€46,675
up €46,675 (+13.5%), from €346,234 to €392,910
- Taxes +€36,963
up €36,963 (+47.4%), from €77,998 to €114,961
- Other operating charges -€5,838
down €5,838 (-80.2%), from €7,278 to €1,441
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €838,034 | €314,510 | -€523,524 | -62.5% |
| Fixed assets | 21/28 | €6,704 | €3,208 | -€3,496 | -52.2% |
| Tangible fixed assets | 22/27 | €6,704 | €3,208 | -€3,496 | -52.2% |
| Land and buildings | 22 | €5,376 | €3,208 | -€2,168 | -40.3% |
| Furniture and vehicles | 24 | €1,328 | €0 | -€1,328 | -100% |
| Current assets | 29/58 | €831,330 | €311,302 | -€520,027 | -62.6% |
| Amounts receivable within one year | 40/41 | €14,930 | €1,210 | -€13,720 | -91.9% |
| Trade receivables | 40 | €1,210 | €1,210 | = | 0.0% |
| Other amounts receivable | 41 | €13,720 | €0 | -€13,720 | -100% |
| Current investments | 50/53 | €717,439 | €280,000 | -€437,439 | -61.0% |
| Cash at bank and in hand | 54/58 | €97,137 | €28,375 | -€68,762 | -70.8% |
| Deferred charges and accrued income | 490/1 | €1,824 | €1,717 | -€107 | -5.8% |
| Total equity and liabilities | 10/49 | €838,034 | €314,510 | -€523,524 | -62.5% |
| Equity | 10/15 | €511,428 | €19,446 | -€491,983 | -96.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €492,828 | €846 | -€491,983 | -99.8% |
| Distributable reserves | 133 | €492,828 | €846 | -€491,983 | -99.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €326,605 | €295,064 | -€31,541 | -9.7% |
| Amounts payable within one year | 42/48 | €326,605 | €295,064 | -€31,541 | -9.7% |
| Trade debts | 44 | €2,169 | €2,131 | -€38 | -1.7% |
| Suppliers | 440/4 | €2,169 | €2,131 | -€38 | -1.7% |
| Taxes, remuneration and social security | 45 | €68,706 | €29,298 | -€39,409 | -57.4% |
| Taxes | 450/3 | €68,706 | €29,298 | -€39,409 | -57.4% |
| Other amounts payable | 47/48 | €255,730 | €263,635 | +€7,905 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,496 | €3,496 | -€0 | 0.0% |
| Other operating charges | 640/8 | €7,278 | €1,441 | -€5,838 | -80.2% |
| Gross operating margin | 9900 | €346,234 | €392,910 | +€46,675 | +13.5% |
| Operating profit (loss) | 9901 | €335,459 | €387,972 | +€52,513 | +15.7% |
| Financial income | 75/76B | €24,768 | €97,145 | +€72,377 | +292% |
| Recurring financial income | 75 | €22,930 | €96,116 | +€73,186 | +319% |
| Non-recurring financial income | 76B | €1,838 | €1,028 | -€809 | -44.0% |
| Financial charges | 65/66B | €9,682 | €6,957 | -€2,725 | -28.1% |
| Recurring financial charges | 65 | €9,682 | €6,957 | -€2,725 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €350,545 | €478,160 | +€127,614 | +36.4% |
| Income taxes | 67/77 | €77,998 | €114,961 | +€36,963 | +47.4% |
| Profit (loss) for the period | 9904 | €272,547 | €363,199 | +€90,652 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €272,547 | €363,199 | +€90,652 | +33.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.