RESET: 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.
RESET
Largest movements
- Receivables within one year +€29,434
up €29,434 (+30.6%), from €96,064 to €125,498
of which Trade receivables: +€31,845
- Cash +€18,409
up €18,409 (+65.7%), from €28,024 to €46,433
mainly Net result for the year (+€46,351) and Trade debts (+€42,831)
- Debts after one year -€53,340
down €53,340 (-9.5%), from €559,970 to €506,630
- Reserves +€46,351
up €46,351 (+32.8%), from €141,218 to €187,570
of which Distributable reserves: +€46,351
- Trade debts +€42,831
up €42,831 (+43.2%), from €99,182 to €142,014
- Current portion of long-term debt +€12,000
new in 2025: €12,000
- Gross operating margin +€18,213
up €18,213 (+21.6%), from €84,128 to €102,341
- Taxes +€6,035
up €6,035 (+40.7%), from €14,845 to €20,880
- Financial charges -€5,021
down €5,021 (-16.0%), from €31,473 to €26,453
of which Financial charges: -€5,051
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 | €910,963 | €958,805 | +€47,843 | +5.3% |
| Current assets | 29/58 | €910,963 | €958,805 | +€47,843 | +5.3% |
| Stocks and contracts in progress | 3 | €786,874 | €786,874 | = | 0.0% |
| Stocks | 30/36 | €786,874 | €786,874 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €96,064 | €125,498 | +€29,434 | +30.6% |
| Trade receivables | 40 | €74,542 | €106,387 | +€31,845 | +42.7% |
| Other amounts receivable | 41 | €21,522 | €19,111 | -€2,411 | -11.2% |
| Cash at bank and in hand | 54/58 | €28,024 | €46,433 | +€18,409 | +65.7% |
| Total equity and liabilities | 10/49 | €910,963 | €958,805 | +€47,843 | +5.3% |
| Equity | 10/15 | €159,810 | €206,162 | +€46,351 | +29.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €141,218 | €187,570 | +€46,351 | +32.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €139,359 | €185,710 | +€46,351 | +33.3% |
| Amounts payable | 17/49 | €751,152 | €752,644 | +€1,491 | +0.2% |
| Amounts payable after more than one year | 17 | €559,970 | €506,630 | -€53,340 | -9.5% |
| Financial debts | 170/4 | €559,970 | €506,630 | -€53,340 | -9.5% |
| Amounts payable within one year | 42/48 | €191,182 | €246,014 | +€54,831 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | - | €12,000 | +€12,000 | |
| Trade debts | 44 | €99,182 | €142,014 | +€42,831 | +43.2% |
| Suppliers | 440/4 | €99,182 | €142,014 | +€42,831 | +43.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €92,000 | €92,000 | = | 0.0% |
| Other operating charges | 640/8 | €8,282 | €8,660 | +€377 | +4.6% |
| Gross operating margin | 9900 | €84,128 | €102,341 | +€18,213 | +21.6% |
| Operating profit (loss) | 9901 | €75,845 | €93,681 | +€17,836 | +23.5% |
| Financial income | 75/76B | €138 | €3 | -€135 | -98.0% |
| Recurring financial income | 75 | €138 | €3 | -€135 | -98.0% |
| Non-recurring financial income | 76B | €138 | €3 | -€135 | -98.0% |
| Financial charges | 65/66B | €31,473 | €26,453 | -€5,021 | -16.0% |
| Recurring financial charges | 65 | €31,473 | €26,423 | -€5,051 | -16.0% |
| Non-recurring financial charges | 66B | €0 | €30 | +€30 | +75150.0% |
| Profit (loss) for the period before taxes | 9903 | €44,510 | €67,231 | +€22,721 | +51.0% |
| Income taxes | 67/77 | €14,845 | €20,880 | +€6,035 | +40.7% |
| Profit (loss) for the period | 9904 | €29,665 | €46,351 | +€16,687 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,665 | €46,351 | +€16,687 | +56.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.