RESIDENTIA MANAGEMENT: 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.
RESIDENTIA MANAGEMENT
Largest movements
- Tangible fixed assets -€79,512
down €79,512 (-6.7%), from €1.2m to €1.1m
- Cash +€14,125
up €14,125 (+508%), from €2,778 to €16,904
mainly Depreciation (+€79,512) and Other debts (+€40,000)
- Deferred charges and accrued income +€12,000
new in 2025: €12,000
- Short-term financial debts -€96,191
down €96,191 (-8.8%), from €1.1m to €1.0m
- Other debts +€40,000
up €40,000 (+12.6%), from €318,124 to €358,124
- Trade debts +€21,518
up €21,518 (+81.9%), from €26,268 to €47,786
- Profit (loss) carried forward -€19,218
down €19,218 (-5.5%), from -€346,664 to -€365,882
- Gross operating margin +€90,645
up €90,645 (+139%), from €65,303 to €155,948
- Other operating charges +€29,130
up €29,130 (+72.0%), from €40,463 to €69,594
- Financial charges -€2,508
down €2,508 (-8.8%), from €28,569 to €26,061
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 | €1,192,830 | €1,138,939 | -€53,891 | -4.5% |
| Fixed assets | 21/28 | €1,184,747 | €1,105,235 | -€79,512 | -6.7% |
| Tangible fixed assets | 22/27 | €1,183,897 | €1,104,385 | -€79,512 | -6.7% |
| Land and buildings | 22 | €1,183,897 | €1,104,385 | -€79,512 | -6.7% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €8,082 | €33,704 | +€25,621 | +317% |
| Amounts receivable within one year | 40/41 | €5,304 | €4,800 | -€504 | -9.5% |
| Trade receivables | 40 | €5,304 | €4,800 | -€504 | -9.5% |
| Cash at bank and in hand | 54/58 | €2,778 | €16,904 | +€14,125 | +508% |
| Deferred charges and accrued income | 490/1 | - | €12,000 | +€12,000 | |
| Total equity and liabilities | 10/49 | €1,192,830 | €1,138,939 | -€53,891 | -4.5% |
| Equity | 10/15 | -€248,728 | -€267,946 | -€19,218 | -7.7% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €1,776,725 | €1,776,725 | = | 0.0% |
| Uncalled capital | 101 | €1,696,725 | €1,696,725 | = | 0.0% |
| Reserves | 13 | €17,936 | €17,936 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,656 | €11,656 | = | 0.0% |
| Legal reserve | 130 | €11,656 | €11,656 | = | 0.0% |
| Distributable reserves | 133 | €6,280 | €6,280 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€346,664 | -€365,882 | -€19,218 | -5.5% |
| Amounts payable | 17/49 | €1,441,558 | €1,406,885 | -€34,673 | -2.4% |
| Amounts payable after more than one year | 17 | €100 | €100 | = | 0.0% |
| Other amounts payable | 178/9 | €100 | €100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,441,458 | €1,406,785 | -€34,673 | -2.4% |
| Financial debts | 43 | €1,097,066 | €1,000,875 | -€96,191 | -8.8% |
| Credit institutions | 430/8 | €1,097,066 | €1,000,875 | -€96,191 | -8.8% |
| Trade debts | 44 | €26,268 | €47,786 | +€21,518 | +81.9% |
| Suppliers | 440/4 | €26,268 | €47,786 | +€21,518 | +81.9% |
| Other amounts payable | 47/48 | €318,124 | €358,124 | +€40,000 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,948 | €79,512 | -€1,436 | -1.8% |
| Other operating charges | 640/8 | €40,463 | €69,594 | +€29,130 | +72.0% |
| Gross operating margin | 9900 | €65,303 | €155,948 | +€90,645 | +139% |
| Operating profit (loss) | 9901 | -€56,108 | €6,843 | +€62,951 | |
| Financial charges | 65/66B | €28,569 | €26,061 | -€2,508 | -8.8% |
| Recurring financial charges | 65 | €28,569 | €26,061 | -€2,508 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€84,677 | -€19,218 | +€65,459 | +77.3% |
| Profit (loss) for the period | 9904 | -€84,677 | -€19,218 | +€65,459 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€84,677 | -€19,218 | +€65,459 | +77.3% |
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 31 October 2026 via checked.be.