RESIMO: 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.
RESIMO
Largest movements
- Cash +€33,510
up €33,510 (+28.1%), from €119,227 to €152,737
mainly Depreciation (+€43,346) and Other debts (+€9,450)
- Tangible fixed assets -€26,192
down €26,192 (-5.8%), from €448,054 to €421,862
of which Land and buildings: -€27,270
- Other debts +€9,450
up €9,450 (+43.6%), from €21,692 to €31,142
- Gross operating margin -€3,448
down €3,448 (-4.7%), from €72,945 to €69,497
- Depreciation -€2,969
down €2,969 (-6.4%), from €46,315 to €43,346
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 | €568,829 | €581,181 | +€12,352 | +2.2% |
| Fixed assets | 21/28 | €448,054 | €421,862 | -€26,192 | -5.8% |
| Tangible fixed assets | 22/27 | €448,054 | €421,862 | -€26,192 | -5.8% |
| Land and buildings | 22 | €445,106 | €417,835 | -€27,270 | -6.1% |
| Plant, machinery and equipment | 23 | €1,566 | €2,929 | +€1,363 | +87.0% |
| Furniture and vehicles | 24 | €1,383 | €1,097 | -€285 | -20.6% |
| Current assets | 29/58 | €120,775 | €159,319 | +€38,544 | +31.9% |
| Amounts receivable within one year | 40/41 | €905 | €3,417 | +€2,512 | +277.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €905 | €3,417 | +€2,512 | +277.5% |
| Cash at bank and in hand | 54/58 | €119,227 | €152,737 | +€33,510 | +28.1% |
| Deferred charges and accrued income | 490/1 | €643 | €3,165 | +€2,522 | +392.4% |
| Total equity and liabilities | 10/49 | €568,829 | €581,181 | +€12,352 | +2.2% |
| Equity | 10/15 | €510,170 | €510,494 | +€323 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €448,170 | €448,494 | +€323 | +0.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,573 | €58,683 | -€4,890 | -7.7% |
| Distributable reserves | 133 | €378,397 | €383,611 | +€5,214 | +1.4% |
| Provisions and deferred taxes | 16 | €21,191 | €19,561 | -€1,630 | -7.7% |
| Deferred taxes | 168 | €21,191 | €19,561 | -€1,630 | -7.7% |
| Amounts payable | 17/49 | €37,468 | €51,126 | +€13,658 | +36.5% |
| Amounts payable within one year | 42/48 | €35,678 | €46,651 | +€10,973 | +30.8% |
| Trade debts | 44 | €7,104 | €9,235 | +€2,130 | +30.0% |
| Suppliers | 440/4 | €7,104 | €9,235 | +€2,130 | +30.0% |
| Taxes, remuneration and social security | 45 | €6,882 | €6,275 | -€608 | -8.8% |
| Taxes | 450/3 | €6,882 | €6,275 | -€608 | -8.8% |
| Other amounts payable | 47/48 | €21,692 | €31,142 | +€9,450 | +43.6% |
| Accrued charges and deferred income | 492/3 | €1,790 | €4,476 | +€2,686 | +150.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,315 | €43,346 | -€2,969 | -6.4% |
| Other operating charges | 640/8 | €20,072 | €20,316 | +€244 | +1.2% |
| Gross operating margin | 9900 | €72,945 | €69,497 | -€3,448 | -4.7% |
| Operating profit (loss) | 9901 | €6,557 | €5,835 | -€722 | -11.0% |
| Financial income | 75/76B | €175 | €139 | -€36 | -20.5% |
| Recurring financial income | 75 | €175 | €139 | -€36 | -20.5% |
| Financial charges | 65/66B | €733 | €1,007 | +€273 | +37.3% |
| Recurring financial charges | 65 | €733 | €1,007 | +€273 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €5,999 | €4,968 | -€1,031 | -17.2% |
| Transfer from deferred taxes | 780 | €1,630 | €1,630 | = | 0.0% |
| Income taxes | 67/77 | €6,897 | €6,275 | -€622 | -9.0% |
| Profit (loss) for the period | 9904 | €732 | €323 | -€409 | -55.8% |
| Transfer from tax-exempt reserves | 789 | €4,890 | €4,890 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,623 | €5,214 | -€409 | -7.3% |
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.