RESAM: 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.
RESAM
Largest movements
- Tangible fixed assets +€11,750
up €11,750 (+522%), from €2,250 to €14,000
of which Furniture and vehicles: +€11,750
- Receivables within one year -€10,443
down €10,443 (-80.1%), from €13,040 to €2,597
- Cash -€1,983
down €1,983 (-10.0%), from €19,821 to €17,837
mainly Investment in fixed assets (net) (-€12,000) and Short-term financial debts (-€5,500)
- Deferred charges and accrued income +€855
new in 2025: €855
- Other debts +€6,000
up €6,000 (+282%), from €2,128 to €8,128
- Short-term financial debts -€5,500
no longer reported in 2025 (was €5,500)
- Tax, wage and social debts -€4,722
down €4,722 (-70.1%), from €6,735 to €2,013
of which Remuneration and social security: -€4,957
- Profit (loss) carried forward +€3,626
up €3,626 (+341%), from €1,064 to €4,690
- Trade debts +€775
new in 2025: €775
- Gross operating margin +€7,389
up €7,389 (+204%), from €3,615 to €11,004
- Other operating charges -€1,933
down €1,933 (-31.4%), from €6,158 to €4,225
- Staff costs +€1,706
up €1,706 (+252%), from €678 to €2,385
- Financial charges +€277
up €277 (+85.0%), from €326 to €603
of which Financial charges: +€225
- Depreciation +€250
new in 2025: €250
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 | €35,111 | €35,290 | +€179 | +0.5% |
| Fixed assets | 21/28 | €2,250 | €14,000 | +€11,750 | +522% |
| Tangible fixed assets | 22/27 | €2,250 | €14,000 | +€11,750 | +522% |
| Land and buildings | 22 | €2,250 | €2,250 | = | 0.0% |
| Furniture and vehicles | 24 | - | €11,750 | +€11,750 | |
| Current assets | 29/58 | €32,861 | €21,289 | -€11,571 | -35.2% |
| Amounts receivable within one year | 40/41 | €13,040 | €2,597 | -€10,443 | -80.1% |
| Other amounts receivable | 41 | €13,040 | €2,597 | -€10,443 | -80.1% |
| Cash at bank and in hand | 54/58 | €19,821 | €17,837 | -€1,983 | -10.0% |
| Deferred charges and accrued income | 490/1 | - | €855 | +€855 | |
| Total equity and liabilities | 10/49 | €35,111 | €35,290 | +€179 | +0.5% |
| Equity | 10/15 | €20,748 | €24,373 | +€3,626 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,084 | €1,084 | = | 0.0% |
| Distributable reserves | 133 | €1,084 | €1,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,064 | €4,690 | +€3,626 | +341% |
| Amounts payable | 17/49 | €14,363 | €10,916 | -€3,447 | -24.0% |
| Amounts payable within one year | 42/48 | €14,363 | €10,916 | -€3,447 | -24.0% |
| Financial debts | 43 | €5,500 | - | -€5,500 | |
| Other loans | 439 | €5,500 | - | -€5,500 | |
| Trade debts | 44 | - | €775 | +€775 | |
| Suppliers | 440/4 | - | €775 | +€775 | |
| Taxes, remuneration and social security | 45 | €6,735 | €2,013 | -€4,722 | -70.1% |
| Taxes | 450/3 | €274 | €509 | +€235 | +85.8% |
| Remuneration and social security | 454/9 | €6,460 | €1,503 | -€4,957 | -76.7% |
| Other amounts payable | 47/48 | €2,128 | €8,128 | +€6,000 | +282% |
| Remuneration, social security and pensions | 62 | €678 | €2,385 | +€1,706 | +252% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €250 | +€250 | |
| Other operating charges | 640/8 | €6,158 | €4,225 | -€1,933 | -31.4% |
| Non-recurring operating charges | 66A | €176 | - | -€176 | |
| Gross operating margin | 9900 | €3,615 | €11,004 | +€7,389 | +204% |
| Operating profit (loss) | 9901 | -€3,398 | €4,144 | +€7,542 | |
| Financial income | 75/76B | €74 | €91 | +€17 | +22.5% |
| Recurring financial income | 75 | €74 | €91 | +€17 | +22.5% |
| Financial charges | 65/66B | €326 | €603 | +€277 | +85.0% |
| Recurring financial charges | 65 | €326 | €551 | +€225 | +68.9% |
| Non-recurring financial charges | 66B | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | -€3,650 | €3,632 | +€7,282 | |
| Income taxes | 67/77 | -€8 | €6 | +€14 | |
| Profit (loss) for the period | 9904 | -€3,642 | €3,626 | +€7,268 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,642 | €3,626 | +€7,268 |
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 13 October 2026 via checked.be.