RESIDENCELLES: what changed
Two fiscal 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.
RESIDENCELLES
Largest movements
- Tangible fixed assets +€458,445
up €458,445 (+31.2%), from €1.5m to €1.9m
of which Land and buildings: +€458,550
- Cash +€137,990
up €137,990 (+422.2%), from €32,683 to €170,673
mainly Trade debts (+€249,258) and Other debts (+€177,630)
- Trade debts +€249,258
new in 2025: €249,258
- Other debts +€177,630
up €177,630 (+17.0%), from €1.0m to €1.2m
- Debts after one year +€169,689
up €169,689 (+21.5%), from €787,500 to €957,189
- Profit (loss) carried forward -€47,457
down €47,457 (-8.6%), from -€552,537 to -€599,994
- Current portion of long-term debt +€40,248
up €40,248 (+57.5%), from €70,000 to €110,248
- Gross operating margin +€25,861
up €25,861 (+25.1%), from €103,021 to €128,882
- Financial charges +€3,556
up €3,556 (+3.7%), from €96,235 to €99,792
- Depreciation +€2,298
up €2,298 (+3.8%), from €60,919 to €63,217
- Other operating charges +€1,510
up €1,510 (+12.8%), from €11,820 to €13,330
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 | €1,502,839 | €2,099,274 | +€596,435 | +39.7% |
| Fixed assets | 21/28 | €1,470,155 | €1,928,601 | +€458,445 | +31.2% |
| Tangible fixed assets | 22/27 | €1,470,155 | €1,928,601 | +€458,445 | +31.2% |
| Land and buildings | 22 | €1,469,736 | €1,928,286 | +€458,550 | +31.2% |
| Plant, machinery and equipment | 23 | €419 | €314 | -€105 | -25.0% |
| Current assets | 29/58 | €32,683 | €170,673 | +€137,990 | +422.2% |
| Cash at bank and in hand | 54/58 | €32,683 | €170,673 | +€137,990 | +422.2% |
| Total equity and liabilities | 10/49 | €1,502,839 | €2,099,274 | +€596,435 | +39.7% |
| Equity | 10/15 | -€401,132 | -€448,589 | -€47,457 | -11.8% |
| Contributions | 10/11 | €151,405 | €151,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€552,537 | -€599,994 | -€47,457 | -8.6% |
| Amounts payable | 17/49 | €1,903,971 | €2,547,862 | +€643,892 | +33.8% |
| Amounts payable after more than one year | 17 | €787,500 | €957,189 | +€169,689 | +21.5% |
| Financial debts | 170/4 | €787,500 | €957,189 | +€169,689 | +21.5% |
| Amounts payable within one year | 42/48 | €1,116,471 | €1,589,985 | +€473,515 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €70,000 | €110,248 | +€40,248 | +57.5% |
| Trade debts | 44 | - | €249,258 | +€249,258 | |
| Suppliers | 440/4 | - | €249,258 | +€249,258 | |
| Taxes, remuneration and social security | 45 | - | €6,379 | +€6,379 | |
| Taxes | 450/3 | - | €6,379 | +€6,379 | |
| Other amounts payable | 47/48 | €1,046,471 | €1,224,101 | +€177,630 | +17.0% |
| Accrued charges and deferred income | 492/3 | - | €688 | +€688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,919 | €63,217 | +€2,298 | +3.8% |
| Other operating charges | 640/8 | €11,820 | €13,330 | +€1,510 | +12.8% |
| Gross operating margin | 9900 | €103,021 | €128,882 | +€25,861 | +25.1% |
| Operating profit (loss) | 9901 | €30,282 | €52,335 | +€22,054 | +72.8% |
| Financial charges | 65/66B | €96,235 | €99,792 | +€3,556 | +3.7% |
| Recurring financial charges | 65 | €96,235 | €99,792 | +€3,556 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€65,954 | -€47,457 | +€18,497 | +28.0% |
| Profit (loss) for the period | 9904 | -€65,954 | -€47,457 | +€18,497 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,954 | -€47,457 | +€18,497 | +28.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.