RESIDENT: 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.
RESIDENT
Largest movements
- Tangible fixed assets -€80,530
down €80,530 (-5.3%), from €1.5m to €1.4m
of which Land and buildings: -€80,530
- Debts after one year -€118,943
down €118,943 (-9.0%), from €1.3m to €1.2m
of which Financial debts: -€118,943
- Profit (loss) carried forward +€82,021
up €82,021 (+51.9%), from -€157,969 to -€75,948
- Accrued charges and deferred income -€53,405
down €53,405 (-86.7%), from €61,605 to €8,200
- Gross operating margin +€42,435
up €42,435 (+28.3%), from €150,081 to €192,517
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 | €1,549,673 | €1,460,975 | -€88,698 | -5.7% |
| Fixed assets | 21/28 | €1,505,796 | €1,425,266 | -€80,530 | -5.3% |
| Tangible fixed assets | 22/27 | €1,505,796 | €1,425,266 | -€80,530 | -5.3% |
| Land and buildings | 22 | €1,500,796 | €1,420,266 | -€80,530 | -5.4% |
| Other tangible fixed assets | 26 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €43,876 | €35,709 | -€8,168 | -18.6% |
| Amounts receivable within one year | 40/41 | €22,519 | €24,311 | +€1,792 | +8.0% |
| Trade receivables | 40 | €22,519 | €24,311 | +€1,792 | +8.0% |
| Cash at bank and in hand | 54/58 | €21,358 | €11,397 | -€9,960 | -46.6% |
| Total equity and liabilities | 10/49 | €1,549,673 | €1,460,975 | -€88,698 | -5.7% |
| Equity | 10/15 | €47,031 | €129,052 | +€82,021 | +174.4% |
| Contributions | 10/11 | €205,000 | €205,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,969 | -€75,948 | +€82,021 | +51.9% |
| Amounts payable | 17/49 | €1,502,641 | €1,331,923 | -€170,719 | -11.4% |
| Amounts payable after more than one year | 17 | €1,323,376 | €1,204,433 | -€118,943 | -9.0% |
| Financial debts | 170/4 | €1,118,376 | €999,433 | -€118,943 | -10.6% |
| Other amounts payable | 178/9 | €205,000 | €205,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €117,660 | €119,290 | +€1,630 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €117,660 | €118,943 | +€1,283 | +1.1% |
| Trade debts | 44 | - | €347 | +€347 | |
| Suppliers | 440/4 | - | €347 | +€347 | |
| Accrued charges and deferred income | 492/3 | €61,605 | €8,200 | -€53,405 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,530 | €80,530 | = | 0.0% |
| Other operating charges | 640/8 | €8,447 | €8,711 | +€264 | +3.1% |
| Gross operating margin | 9900 | €150,081 | €192,517 | +€42,435 | +28.3% |
| Operating profit (loss) | 9901 | €61,104 | €103,276 | +€42,171 | +69.0% |
| Financial income | 75/76B | €19 | €0 | -€19 | -100.0% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -100.0% |
| Financial charges | 65/66B | €22,527 | €21,255 | -€1,273 | -5.7% |
| Recurring financial charges | 65 | €22,527 | €21,255 | -€1,273 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €38,596 | €82,021 | +€43,425 | +112.5% |
| Profit (loss) for the period | 9904 | €38,596 | €82,021 | +€43,425 | +112.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,596 | €82,021 | +€43,425 | +112.5% |
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 7 October 2026 via checked.be.