RESIACT: 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.
RESIACT
Largest movements
- Cash +€12,784
up €12,784 (+239%), from €5,341 to €18,125
mainly Depreciation (+€6,991) and Receivables within one year (+€6,377)
- Receivables within one year -€6,377
down €6,377 (-100%), from €6,377 to €0
- Tangible fixed assets -€3,148
down €3,148 (-37.8%), from €8,331 to €5,183
of which Furniture and vehicles: -€2,355
- Stocks and contracts +€1,387
new in 2025: €1,387
- Formation expenses -€347
down €347 (-33.3%), from €1,042 to €695
- Profit (loss) carried forward +€3,995
up €3,995, from -€2,998 to €997
- Gross operating margin +€6,746
up €6,746 (+159%), from €4,240 to €10,986
- Turnover +€3,618
up €3,618 (+32.6%), from €11,089 to €14,707
- Depreciation +€3,192
up €3,192 (+84.0%), from €3,799 to €6,991
- Purchases and services -€2,777
down €2,777 (-40.5%), from €6,850 to €4,073
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 | €22,002 | €25,997 | +€3,995 | +18.2% |
| Formation expenses | 20 | €1,042 | €695 | -€347 | -33.3% |
| Fixed assets | 21/28 | €9,242 | €5,790 | -€3,452 | -37.3% |
| Intangible fixed assets | 21 | €911 | €607 | -€304 | -33.3% |
| Tangible fixed assets | 22/27 | €8,331 | €5,183 | -€3,148 | -37.8% |
| Plant, machinery and equipment | 23 | €321 | - | -€321 | |
| Furniture and vehicles | 24 | €7,066 | €4,711 | -€2,355 | -33.3% |
| Other tangible fixed assets | 26 | €944 | €472 | -€472 | -50.0% |
| Current assets | 29/58 | €11,718 | €19,512 | +€7,794 | +66.5% |
| Stocks and contracts in progress | 3 | - | €1,387 | +€1,387 | |
| Stocks | 30/36 | - | €1,387 | +€1,387 | |
| Amounts receivable within one year | 40/41 | €6,377 | €0 | -€6,377 | -100% |
| Trade receivables | 40 | €6,377 | €0 | -€6,377 | -100% |
| Cash at bank and in hand | 54/58 | €5,341 | €18,125 | +€12,784 | +239% |
| Total equity and liabilities | 10/49 | €22,002 | €25,997 | +€3,995 | +18.2% |
| Equity | 10/15 | €7,002 | €10,997 | +€3,995 | +57.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,998 | €997 | +€3,995 | |
| Amounts payable | 17/49 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Turnover | 70 | €11,089 | €14,707 | +€3,618 | +32.6% |
| Non-recurring operating income | 76A | - | €353 | +€353 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,850 | €4,073 | -€2,777 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,799 | €6,991 | +€3,192 | +84.0% |
| Gross operating margin | 9900 | €4,240 | €10,986 | +€6,746 | +159% |
| Operating profit (loss) | 9901 | €441 | €3,995 | +€3,555 | +807% |
| Financial income | 75/76B | €129 | - | -€129 | |
| Recurring financial income | 75 | €129 | - | -€129 | |
| Non-recurring financial income | 76B | €129 | - | -€129 | |
| Profit (loss) for the period before taxes | 9903 | €570 | €3,995 | +€3,425 | +601% |
| Profit (loss) for the period | 9904 | €570 | €3,995 | +€3,425 | +601% |
| Profit (loss) for the period to be appropriated | 9905 | €570 | €3,995 | +€3,425 | +601% |
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 15 October 2026 via checked.be.