RESALTIS: 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.
RESALTIS
Largest movements
- Current investments +€102,454
up €102,454 (+50.4%), from €203,177 to €305,631
- Cash -€55,730
down €55,730 (-40.5%), from €137,511 to €81,781
mainly Current investments (-€102,454) and Tax, wage and social debts (-€11,741)
- Tangible fixed assets -€13,229
down €13,229 (-24.3%), from €54,419 to €41,190
- Reserves +€25,000
up €25,000 (+6.4%), from €389,600 to €414,600
- Profit (loss) carried forward +€19,895
up €19,895 (+6303.8%), from €316 to €20,210
- Tax, wage and social debts -€11,741
down €11,741 (-73.3%), from €16,022 to €4,281
- Gross operating margin -€21,328
down €21,328 (-21.2%), from €100,821 to €79,493
- Taxes -€4,081
down €4,081 (-16.8%), from €24,316 to €20,235
- Other operating charges -€1,303
down €1,303 (-29.7%), from €4,395 to €3,092
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 | €410,682 | €442,797 | +€32,115 | +7.8% |
| Fixed assets | 21/28 | €54,419 | €41,190 | -€13,229 | -24.3% |
| Tangible fixed assets | 22/27 | €54,419 | €41,190 | -€13,229 | -24.3% |
| Furniture and vehicles | 24 | €54,419 | €41,190 | -€13,229 | -24.3% |
| Current assets | 29/58 | €356,263 | €401,607 | +€45,344 | +12.7% |
| Amounts receivable within one year | 40/41 | €9,650 | €8,693 | -€957 | -9.9% |
| Trade receivables | 40 | €9,650 | €0 | -€9,650 | -100.0% |
| Other amounts receivable | 41 | - | €8,693 | +€8,693 | |
| Current investments | 50/53 | €203,177 | €305,631 | +€102,454 | +50.4% |
| Cash at bank and in hand | 54/58 | €137,511 | €81,781 | -€55,730 | -40.5% |
| Deferred charges and accrued income | 490/1 | €5,924 | €5,502 | -€422 | -7.1% |
| Total equity and liabilities | 10/49 | €410,682 | €442,797 | +€32,115 | +7.8% |
| Equity | 10/15 | €392,416 | €437,310 | +€44,895 | +11.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €389,600 | €414,600 | +€25,000 | +6.4% |
| Distributable reserves | 133 | €389,600 | €414,600 | +€25,000 | +6.4% |
| Profit (loss) carried forward | 14 | €316 | €20,210 | +€19,895 | +6303.8% |
| Amounts payable | 17/49 | €18,266 | €5,486 | -€12,780 | -70.0% |
| Amounts payable within one year | 42/48 | €18,221 | €5,440 | -€12,781 | -70.1% |
| Trade debts | 44 | €1,375 | €1,159 | -€216 | -15.7% |
| Suppliers | 440/4 | €1,375 | €1,159 | -€216 | -15.7% |
| Taxes, remuneration and social security | 45 | €16,022 | €4,281 | -€11,741 | -73.3% |
| Taxes | 450/3 | €16,022 | €4,281 | -€11,741 | -73.3% |
| Other amounts payable | 47/48 | €824 | €0 | -€824 | -100.0% |
| Accrued charges and deferred income | 492/3 | €45 | €46 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,988 | €14,256 | +€268 | +1.9% |
| Other operating charges | 640/8 | €4,395 | €3,092 | -€1,303 | -29.7% |
| Gross operating margin | 9900 | €100,821 | €79,493 | -€21,328 | -21.2% |
| Operating profit (loss) | 9901 | €82,439 | €62,145 | -€20,293 | -24.6% |
| Financial income | 75/76B | €2,813 | €3,094 | +€282 | +10.0% |
| Recurring financial income | 75 | €2,813 | €3,094 | +€282 | +10.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | -€224 | €110 | +€335 | |
| Recurring financial charges | 65 | -€224 | €110 | +€335 | |
| Profit (loss) for the period before taxes | 9903 | €85,476 | €65,129 | -€20,346 | -23.8% |
| Income taxes | 67/77 | €24,316 | €20,235 | -€4,081 | -16.8% |
| Profit (loss) for the period | 9904 | €61,160 | €44,895 | -€16,265 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,160 | €44,895 | -€16,265 | -26.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.