Resagante: 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.
Resagante
Largest movements
- Cash +€28,215
up €28,215 (+61.3%), from €46,002 to €74,217
mainly Net result for the year (+€58,332) and Depreciation (+€26,279)
- Tangible fixed assets -€16,676
down €16,676 (-5.4%), from €311,517 to €294,841
of which Land and buildings: -€19,882
- Profit (loss) carried forward +€58,332
up €58,332 (+49.1%), from €118,685 to €177,017
- Other debts -€20,265
down €20,265 (-47.1%), from €43,066 to €22,801
- Debts after one year -€13,087
down €13,087 (-10.4%), from €125,782 to €112,695
- Contributions -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Gross operating margin +€18,753
up €18,753 (+22.4%), from €83,741 to €102,495
- Taxes +€3,286
up €3,286 (+30.0%), from €10,953 to €14,239
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 | €357,519 | €369,304 | +€11,785 | +3.3% |
| Fixed assets | 21/28 | €311,517 | €294,841 | -€16,676 | -5.4% |
| Tangible fixed assets | 22/27 | €311,517 | €294,841 | -€16,676 | -5.4% |
| Land and buildings | 22 | €294,583 | €274,700 | -€19,882 | -6.7% |
| Plant, machinery and equipment | 23 | €10,467 | €13,760 | +€3,292 | +31.5% |
| Furniture and vehicles | 24 | €5,147 | €5,485 | +€338 | +6.6% |
| Other tangible fixed assets | 26 | €1,319 | €896 | -€424 | -32.1% |
| Current assets | 29/58 | €46,002 | €74,463 | +€28,461 | +61.9% |
| Amounts receivable within one year | 40/41 | - | €246 | +€246 | |
| Other amounts receivable | 41 | - | €246 | +€246 | |
| Cash at bank and in hand | 54/58 | €46,002 | €74,217 | +€28,215 | +61.3% |
| Total equity and liabilities | 10/49 | €357,519 | €369,304 | +€11,785 | +3.3% |
| Equity | 10/15 | €168,930 | €217,261 | +€48,332 | +28.6% |
| Contributions | 10/11 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Reserves | 13 | €20,245 | €20,245 | = | 0.0% |
| Distributable reserves | 133 | €20,245 | €20,245 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,685 | €177,017 | +€58,332 | +49.1% |
| Amounts payable | 17/49 | €188,589 | €152,042 | -€36,546 | -19.4% |
| Amounts payable after more than one year | 17 | €125,782 | €112,695 | -€13,087 | -10.4% |
| Financial debts | 170/4 | €125,782 | €112,695 | -€13,087 | -10.4% |
| Amounts payable within one year | 42/48 | €62,807 | €39,347 | -€23,460 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €12,876 | €13,087 | +€210 | +1.6% |
| Trade debts | 44 | €3,404 | €2,499 | -€905 | -26.6% |
| Suppliers | 440/4 | €3,404 | €2,499 | -€905 | -26.6% |
| Taxes, remuneration and social security | 45 | €3,460 | €960 | -€2,500 | -72.3% |
| Taxes | 450/3 | €960 | €960 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €43,066 | €22,801 | -€20,265 | -47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,083 | €26,279 | -€804 | -3.0% |
| Other operating charges | 640/8 | €1,141 | €1,257 | +€117 | +10.2% |
| Gross operating margin | 9900 | €83,741 | €102,495 | +€18,753 | +22.4% |
| Operating profit (loss) | 9901 | €55,517 | €74,958 | +€19,441 | +35.0% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,626 | €2,388 | -€238 | -9.1% |
| Recurring financial charges | 65 | €2,626 | €2,388 | -€238 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €52,891 | €72,570 | +€19,679 | +37.2% |
| Income taxes | 67/77 | €10,953 | €14,239 | +€3,286 | +30.0% |
| Profit (loss) for the period | 9904 | €41,938 | €58,332 | +€16,394 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,938 | €58,332 | +€16,394 | +39.1% |
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 31 October 2026 via checked.be.