RESIDENCY: 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.
RESIDENCY
Largest movements
- Cash +€45,350
up €45,350 (+62.4%), from €72,648 to €117,998
mainly Net result for the year (+€63,438) and Receivables within one year (+€33,590)
- Receivables within one year -€33,590
down €33,590 (-30.0%), from €112,123 to €78,533
of which Trade receivables: -€18,390
- Profit (loss) carried forward +€63,438
up €63,438 (+34.0%), from €186,795 to €250,233
- Trade debts -€47,012
down €47,012 (-83.1%), from €56,545 to €9,533
- Tax, wage and social debts +€21,446
up €21,446 (+51.8%), from €41,382 to €62,828
of which Taxes: +€22,263
- Debts after one year -€20,843
down €20,843 (-15.2%), from €136,879 to €116,036
- Accrued charges and deferred income -€17,916
down €17,916 (-70.5%), from €25,417 to €7,501
- Gross operating margin +€84,873
up €84,873 (+81.4%), from €104,271 to €189,144
- Depreciation -€30,155
down €30,155 (-81.1%), from €37,190 to €7,035
- Taxes +€22,509
up €22,509 (+869.4%), from €2,589 to €25,098
- Other operating charges +€16,818
up €16,818 (+312.0%), from €5,391 to €22,209
- Staff costs +€4,564
up €4,564 (+7.6%), from €60,196 to €64,760
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 | €459,949 | €477,222 | +€17,273 | +3.8% |
| Fixed assets | 21/28 | €269,763 | €274,136 | +€4,373 | +1.6% |
| Tangible fixed assets | 22/27 | €143,736 | €148,109 | +€4,373 | +3.0% |
| Land and buildings | 22 | €11,890 | €11,890 | = | 0.0% |
| Furniture and vehicles | 24 | €2,266 | €2,091 | -€175 | -7.7% |
| Other tangible fixed assets | 26 | - | €5,307 | +€5,307 | |
| Assets under construction and advance payments | 27 | €129,580 | €128,821 | -€759 | -0.6% |
| Financial fixed assets | 28 | €126,027 | €126,027 | = | 0.0% |
| Current assets | 29/58 | €190,186 | €203,086 | +€12,900 | +6.8% |
| Amounts receivable within one year | 40/41 | €112,123 | €78,533 | -€33,590 | -30.0% |
| Trade receivables | 40 | €32,478 | €14,088 | -€18,390 | -56.6% |
| Other amounts receivable | 41 | €79,645 | €64,445 | -€15,200 | -19.1% |
| Current investments | 50/53 | €4,899 | €4,899 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €72,648 | €117,998 | +€45,350 | +62.4% |
| Deferred charges and accrued income | 490/1 | €516 | €1,656 | +€1,140 | +220.9% |
| Total equity and liabilities | 10/49 | €459,949 | €477,222 | +€17,273 | +3.8% |
| Equity | 10/15 | €199,726 | €263,164 | +€63,438 | +31.8% |
| Contributions | 10/11 | €6,321 | €6,321 | +€0 | 0.0% |
| Reserves | 13 | €6,610 | €6,610 | -€0 | 0.0% |
| Distributable reserves | 133 | €6,610 | €6,610 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €186,795 | €250,233 | +€63,438 | +34.0% |
| Amounts payable | 17/49 | €260,223 | €214,058 | -€46,165 | -17.7% |
| Amounts payable after more than one year | 17 | €136,879 | €116,036 | -€20,843 | -15.2% |
| Financial debts | 170/4 | €136,879 | €116,036 | -€20,843 | -15.2% |
| Amounts payable within one year | 42/48 | €97,927 | €90,521 | -€7,406 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | - | €10,604 | +€10,604 | |
| Trade debts | 44 | €56,545 | €9,533 | -€47,012 | -83.1% |
| Suppliers | 440/4 | €56,545 | €9,533 | -€47,012 | -83.1% |
| Taxes, remuneration and social security | 45 | €41,382 | €62,828 | +€21,446 | +51.8% |
| Taxes | 450/3 | €26,204 | €48,467 | +€22,263 | +85.0% |
| Remuneration and social security | 454/9 | €15,178 | €14,361 | -€817 | -5.4% |
| Other amounts payable | 47/48 | - | €7,556 | +€7,556 | |
| Accrued charges and deferred income | 492/3 | €25,417 | €7,501 | -€17,916 | -70.5% |
| Remuneration, social security and pensions | 62 | €60,196 | €64,760 | +€4,564 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,190 | €7,035 | -€30,155 | -81.1% |
| Other operating charges | 640/8 | €5,391 | €22,209 | +€16,818 | +312.0% |
| Gross operating margin | 9900 | €104,271 | €189,144 | +€84,873 | +81.4% |
| Operating profit (loss) | 9901 | €1,494 | €95,140 | +€93,646 | +6268.1% |
| Financial income | 75/76B | €455 | €163 | -€292 | -64.3% |
| Recurring financial income | 75 | €455 | €163 | -€292 | -64.3% |
| Financial charges | 65/66B | €2,700 | €6,767 | +€4,067 | +150.6% |
| Recurring financial charges | 65 | €2,700 | €6,767 | +€4,067 | +150.6% |
| Profit (loss) for the period before taxes | 9903 | -€751 | €88,536 | +€89,287 | |
| Income taxes | 67/77 | €2,589 | €25,098 | +€22,509 | +869.4% |
| Profit (loss) for the period | 9904 | -€3,340 | €63,438 | +€66,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,340 | €63,438 | +€66,778 |
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 6 October 2026 via checked.be.