Résidence K: 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 K
Largest movements
- Receivables within one year +€2.7m
up €2.7m (+41,654%), from €6,402 to €2.7m
of which Trade receivables: +€2.7m
- Tangible fixed assets +€1.1m
up €1.1m (+64.4%), from €1.7m to €2.8m
of which Land and buildings: +€2.6m
- Cash +€598,640
up €598,640 (+3,600%), from €16,631 to €615,271
mainly Accrued charges and deferred income (+€2.7m) and Debts after one year (+€1.4m)
- Accrued charges and deferred income +€2.7m
up €2.7m (+264,450%), from €1,018 to €2.7m
- Debts after one year +€1.4m
up €1.4m (+86.8%), from €1.6m to €3.1m
- Tax, wage and social debts +€526,847
new in 2025: €526,847
- Trade debts -€191,480
down €191,480 (-97.5%), from €196,338 to €4,858
- Profit (loss) carried forward -€116,450
down €116,450 (-69.2%), from -€168,228 to -€284,678
- Depreciation +€41,301
up €41,301 (+16,268%), from €254 to €41,555
- Gross operating margin +€33,493
up €33,493, from -€13,321 to €20,172
- Financial charges +€17,489
up €17,489 (+21.3%), from €82,001 to €99,490
- Financial income +€2,519
up €2,519 (+86.5%), from €2,913 to €5,432
- Other operating charges -€2,128
down €2,128 (-67.8%), from €3,136 to €1,008
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 | €1,753,051 | €6,128,162 | +€4.4m | +250% |
| Formation expenses | 20 | €775 | €521 | -€254 | -32.8% |
| Fixed assets | 21/28 | €1,727,107 | €2,839,051 | +€1.1m | +64.4% |
| Tangible fixed assets | 22/27 | €1,727,107 | €2,839,051 | +€1.1m | +64.4% |
| Land and buildings | 22 | €0 | €2,621,876 | +€2.6m | |
| Plant, machinery and equipment | 23 | - | €217,175 | +€217,175 | |
| Assets under construction and advance payments | 27 | €1,727,107 | €0 | -€1.7m | -100% |
| Current assets | 29/58 | €25,169 | €3,288,591 | +€3.3m | +12,966% |
| Amounts receivable within one year | 40/41 | €6,402 | €2,673,014 | +€2.7m | +41,654% |
| Trade receivables | 40 | €350 | €2,673,014 | +€2.7m | +763,618% |
| Other amounts receivable | 41 | €6,052 | €0 | -€6,052 | -100% |
| Cash at bank and in hand | 54/58 | €16,631 | €615,271 | +€598,640 | +3,600% |
| Deferred charges and accrued income | 490/1 | €2,136 | €306 | -€1,830 | -85.7% |
| Total equity and liabilities | 10/49 | €1,753,051 | €6,128,162 | +€4.4m | +250% |
| Equity | 10/15 | -€158,228 | -€274,678 | -€116,450 | -73.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,228 | -€284,678 | -€116,450 | -69.2% |
| Amounts payable | 17/49 | €1,911,279 | €6,402,840 | +€4.5m | +235% |
| Amounts payable after more than one year | 17 | €1,633,878 | €3,052,500 | +€1.4m | +86.8% |
| Financial debts | 170/4 | €1,633,878 | €3,052,500 | +€1.4m | +86.8% |
| Amounts payable within one year | 42/48 | €276,383 | €656,900 | +€380,517 | +138% |
| Trade debts | 44 | €196,338 | €4,858 | -€191,480 | -97.5% |
| Suppliers | 440/4 | €196,338 | €4,858 | -€191,480 | -97.5% |
| Taxes, remuneration and social security | 45 | - | €526,847 | +€526,847 | |
| Taxes | 450/3 | - | €526,847 | +€526,847 | |
| Other amounts payable | 47/48 | €80,045 | €125,195 | +€45,150 | +56.4% |
| Accrued charges and deferred income | 492/3 | €1,018 | €2,693,440 | +€2.7m | +264,450% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €254 | €41,555 | +€41,301 | +16,268% |
| Other operating charges | 640/8 | €3,136 | €1,008 | -€2,128 | -67.8% |
| Gross operating margin | 9900 | -€13,321 | €20,172 | +€33,493 | |
| Operating profit (loss) | 9901 | -€16,711 | -€22,392 | -€5,681 | -34.0% |
| Financial income | 75/76B | €2,913 | €5,432 | +€2,519 | +86.5% |
| Recurring financial income | 75 | €2,913 | €5,432 | +€2,519 | +86.5% |
| Financial charges | 65/66B | €82,001 | €99,490 | +€17,489 | +21.3% |
| Recurring financial charges | 65 | €82,001 | €99,490 | +€17,489 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | -€95,799 | -€116,450 | -€20,651 | -21.6% |
| Profit (loss) for the period | 9904 | -€95,799 | -€116,450 | -€20,651 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,799 | -€116,450 | -€20,651 | -21.6% |
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 19 October 2026 via checked.be.