Resibel: 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.
Resibel
Largest movements
- Cash +€43,515
up €43,515 (+36.5%), from €119,323 to €162,838
mainly Net result for the year (+€56,565) and Debts after one year (+€20,000)
- Tangible fixed assets -€2,911
down €2,911 (-52.1%), from €5,585 to €2,674
of which Furniture and vehicles: -€2,275
- Reserves +€28,565
up €28,565 (+29.6%), from €96,367 to €124,932
- Debts after one year +€20,000
new in 2025: €20,000
- Tax, wage and social debts -€7,646
down €7,646 (-49.1%), from €15,567 to €7,920
of which Taxes: -€5,426
- Gross operating margin +€17,881
up €17,881 (+27.8%), from €64,205 to €82,086
- Taxes +€6,977
up €6,977 (+50.9%), from €13,704 to €20,681
- Depreciation +€2,593
up €2,593 (+217%), from €1,195 to €3,788
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 | €138,663 | €178,966 | +€40,304 | +29.1% |
| Fixed assets | 21/28 | €5,585 | €2,674 | -€2,911 | -52.1% |
| Tangible fixed assets | 22/27 | €5,585 | €2,674 | -€2,911 | -52.1% |
| Plant, machinery and equipment | 23 | €1,319 | €684 | -€636 | -48.2% |
| Furniture and vehicles | 24 | €4,266 | €1,990 | -€2,275 | -53.3% |
| Current assets | 29/58 | €133,078 | €176,293 | +€43,215 | +32.5% |
| Amounts receivable within one year | 40/41 | €11,651 | €11,192 | -€458 | -3.9% |
| Trade receivables | 40 | €9,651 | €10,881 | +€1,230 | +12.7% |
| Other amounts receivable | 41 | €2,000 | €311 | -€1,689 | -84.4% |
| Cash at bank and in hand | 54/58 | €119,323 | €162,838 | +€43,515 | +36.5% |
| Deferred charges and accrued income | 490/1 | €2,104 | €2,262 | +€158 | +7.5% |
| Total equity and liabilities | 10/49 | €138,663 | €178,966 | +€40,304 | +29.1% |
| Equity | 10/15 | €121,367 | €149,932 | +€28,565 | +23.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €96,367 | €124,932 | +€28,565 | +29.6% |
| Distributable reserves | 133 | €96,367 | €124,932 | +€28,565 | +29.6% |
| Amounts payable | 17/49 | €17,295 | €29,034 | +€11,739 | +67.9% |
| Amounts payable after more than one year | 17 | - | €20,000 | +€20,000 | |
| Financial debts | 170/4 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €17,295 | €9,034 | -€8,261 | -47.8% |
| Trade debts | 44 | €729 | €770 | +€42 | +5.7% |
| Suppliers | 440/4 | €729 | €770 | +€42 | +5.7% |
| Taxes, remuneration and social security | 45 | €15,567 | €7,920 | -€7,646 | -49.1% |
| Taxes | 450/3 | €13,346 | €7,920 | -€5,426 | -40.7% |
| Remuneration and social security | 454/9 | €2,220 | - | -€2,220 | |
| Other amounts payable | 47/48 | €1,000 | €344 | -€656 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,195 | €3,788 | +€2,593 | +217% |
| Other operating charges | 640/8 | €945 | €748 | -€197 | -20.9% |
| Gross operating margin | 9900 | €64,205 | €82,086 | +€17,881 | +27.8% |
| Operating profit (loss) | 9901 | €62,066 | €77,550 | +€15,484 | +24.9% |
| Financial income | 75/76B | €446 | €0 | -€446 | -100.0% |
| Recurring financial income | 75 | €446 | €0 | -€446 | -100.0% |
| Financial charges | 65/66B | €455 | €304 | -€150 | -33.1% |
| Recurring financial charges | 65 | €455 | €304 | -€150 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €62,057 | €77,246 | +€15,189 | +24.5% |
| Income taxes | 67/77 | €13,704 | €20,681 | +€6,977 | +50.9% |
| Profit (loss) for the period | 9904 | €48,353 | €56,565 | +€8,212 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,353 | €56,565 | +€8,212 | +17.0% |
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 14 October 2026 via checked.be.