Résidence 200: 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.
Résidence 200
Largest movements
- Cash -€73,071
down €73,071 (-86.9%), from €84,134 to €11,063
mainly Net result for the year (-€133,345) and Tax, wage and social debts (-€68,924)
- Tangible fixed assets -€46,973
down €46,973 (-18.9%), from €249,079 to €202,107
- Receivables within one year -€12,403
down €12,403 (-20.5%), from €60,517 to €48,114
- Stocks and contracts +€4,833
up €4,833 (+229%), from €2,114 to €6,946
- Profit (loss) carried forward -€133,345
down €133,345 (-46.6%), from -€286,167 to -€419,512
- Tax, wage and social debts -€68,924
down €68,924 (-28.3%), from €243,797 to €174,872
- Accrued charges and deferred income +€55,527
new in 2025: €55,527
- Other debts +€34,080
up €34,080 (+11.9%), from €286,164 to €320,244
- Trade debts -€17,877
down €17,877 (-15.9%), from €112,717 to €94,839
- Staff costs +€36,673
up €36,673 (+2.5%), from €1.5m to €1.5m
- Gross operating margin +€27,601
up €27,601 (+2.0%), from €1.4m to €1.4m
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 | €405,549 | €275,611 | -€129,939 | -32.0% |
| Fixed assets | 21/28 | €250,076 | €203,103 | -€46,973 | -18.8% |
| Tangible fixed assets | 22/27 | €249,079 | €202,107 | -€46,973 | -18.9% |
| Plant, machinery and equipment | 23 | €47,239 | €39,107 | -€8,132 | -17.2% |
| Furniture and vehicles | 24 | €55,467 | €35,944 | -€19,523 | -35.2% |
| Other tangible fixed assets | 26 | €146,373 | €127,056 | -€19,318 | -13.2% |
| Financial fixed assets | 28 | €997 | €997 | = | 0.0% |
| Current assets | 29/58 | €155,473 | €72,507 | -€82,966 | -53.4% |
| Stocks and contracts in progress | 3 | €2,114 | €6,946 | +€4,833 | +229% |
| Stocks | 30/36 | €2,114 | €6,946 | +€4,833 | +229% |
| Amounts receivable within one year | 40/41 | €60,517 | €48,114 | -€12,403 | -20.5% |
| Trade receivables | 40 | €60,517 | €48,114 | -€12,403 | -20.5% |
| Cash at bank and in hand | 54/58 | €84,134 | €11,063 | -€73,071 | -86.9% |
| Deferred charges and accrued income | 490/1 | €8,709 | €6,383 | -€2,325 | -26.7% |
| Total equity and liabilities | 10/49 | €405,549 | €275,611 | -€129,939 | -32.0% |
| Equity | 10/15 | -€237,128 | -€370,473 | -€133,345 | -56.2% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €24,239 | €24,239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €21,760 | €21,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€286,167 | -€419,512 | -€133,345 | -46.6% |
| Amounts payable | 17/49 | €642,677 | €646,083 | +€3,406 | +0.5% |
| Amounts payable within one year | 42/48 | €642,677 | €590,556 | -€52,121 | -8.1% |
| Trade debts | 44 | €112,717 | €94,839 | -€17,877 | -15.9% |
| Suppliers | 440/4 | €112,717 | €94,839 | -€17,877 | -15.9% |
| Advances received on contracts in progress | 46 | - | €600 | +€600 | |
| Taxes, remuneration and social security | 45 | €243,797 | €174,872 | -€68,924 | -28.3% |
| Remuneration and social security | 454/9 | €243,797 | €174,872 | -€68,924 | -28.3% |
| Other amounts payable | 47/48 | €286,164 | €320,244 | +€34,080 | +11.9% |
| Accrued charges and deferred income | 492/3 | - | €55,527 | +€55,527 | |
| Remuneration, social security and pensions | 62 | €1,453,907 | €1,490,580 | +€36,673 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,801 | €62,738 | +€2,937 | +4.9% |
| Other operating charges | 640/8 | €2,799 | €1,622 | -€1,177 | -42.0% |
| Non-recurring operating charges | 66A | €24 | - | -€24 | |
| Gross operating margin | 9900 | €1,395,171 | €1,422,772 | +€27,601 | +2.0% |
| Operating profit (loss) | 9901 | -€121,360 | -€132,169 | -€10,809 | -8.9% |
| Financial income | 75/76B | €255 | €178 | -€77 | -30.3% |
| Recurring financial income | 75 | €255 | €178 | -€77 | -30.3% |
| Financial charges | 65/66B | €752 | €334 | -€418 | -55.6% |
| Recurring financial charges | 65 | €752 | €334 | -€418 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | -€121,857 | -€132,325 | -€10,468 | -8.6% |
| Income taxes | 67/77 | - | €1,020 | +€1,020 | |
| Profit (loss) for the period | 9904 | -€121,857 | -€133,345 | -€11,488 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€121,857 | -€133,345 | -€11,488 | -9.4% |
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 30 October 2026 via checked.be.