RESINA SOLUTION: 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.
RESINA SOLUTION
Largest movements
- Tangible fixed assets +€42,974
up €42,974 (+100.0%), from €42,983 to €85,956
of which Furniture and vehicles: +€43,139
- Receivables within one year +€26,933
up €26,933 (+14.3%), from €188,398 to €215,330
of which Trade receivables: +€47,889
- Cash -€7,781
down €7,781 (-30.4%), from €25,619 to €17,838
mainly Other debts (-€76,000) and Investment in fixed assets (net) (-€73,270)
- Profit (loss) carried forward +€102,654
up €102,654 (+76.5%), from €134,262 to €236,916
- Other debts -€76,000
down €76,000 (-100.0%), from €76,000 to €0
- Accrued charges and deferred income +€50,813
new in 2025: €50,813
- Trade debts -€16,348
down €16,348 (-56.7%), from €28,848 to €12,500
- Gross operating margin +€96,111
up €96,111 (+99.6%), from €96,534 to €192,645
- Depreciation +€18,460
up €18,460 (+170.4%), from €10,836 to €29,296
- Taxes +€13,895
up €13,895 (+46.5%), from €29,856 to €43,751
- Staff costs +€10,065
new in 2025: €10,065
- Write-downs +€6,774
new in 2025: €6,774
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 | €298,534 | €361,660 | +€63,126 | +21.1% |
| Fixed assets | 21/28 | €84,517 | €128,491 | +€43,974 | +52.0% |
| Tangible fixed assets | 22/27 | €42,983 | €85,956 | +€42,974 | +100.0% |
| Plant, machinery and equipment | 23 | €622 | €457 | -€165 | -26.6% |
| Furniture and vehicles | 24 | €42,360 | €85,500 | +€43,139 | +101.8% |
| Financial fixed assets | 28 | €41,535 | €42,535 | +€1,000 | +2.4% |
| Current assets | 29/58 | €214,017 | €233,169 | +€19,152 | +8.9% |
| Amounts receivable within one year | 40/41 | €188,398 | €215,330 | +€26,933 | +14.3% |
| Trade receivables | 40 | €118,075 | €165,964 | +€47,889 | +40.6% |
| Other amounts receivable | 41 | €70,323 | €49,366 | -€20,957 | -29.8% |
| Cash at bank and in hand | 54/58 | €25,619 | €17,838 | -€7,781 | -30.4% |
| Total equity and liabilities | 10/49 | €298,534 | €361,660 | +€63,126 | +21.1% |
| Equity | 10/15 | €135,362 | €238,016 | +€102,654 | +75.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,262 | €236,916 | +€102,654 | +76.5% |
| Amounts payable | 17/49 | €163,172 | €123,643 | -€39,528 | -24.2% |
| Amounts payable within one year | 42/48 | €163,172 | €72,831 | -€90,341 | -55.4% |
| Trade debts | 44 | €28,848 | €12,500 | -€16,348 | -56.7% |
| Suppliers | 440/4 | €28,848 | €12,500 | -€16,348 | -56.7% |
| Taxes, remuneration and social security | 45 | €58,324 | €60,331 | +€2,007 | +3.4% |
| Taxes | 450/3 | €58,324 | €59,096 | +€772 | +1.3% |
| Remuneration and social security | 454/9 | - | €1,235 | +€1,235 | |
| Other amounts payable | 47/48 | €76,000 | €0 | -€76,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €50,813 | +€50,813 | |
| Non-recurring operating income | 76A | - | €5,672 | +€5,672 | |
| Remuneration, social security and pensions | 62 | - | €10,065 | +€10,065 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,836 | €29,296 | +€18,460 | +170.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,774 | +€6,774 | |
| Other operating charges | 640/8 | €1,571 | €1,972 | +€401 | +25.5% |
| Gross operating margin | 9900 | €96,534 | €192,645 | +€96,111 | +99.6% |
| Operating profit (loss) | 9901 | €84,128 | €144,538 | +€60,411 | +71.8% |
| Financial income | 75/76B | - | €2,007 | +€2,007 | |
| Recurring financial income | 75 | - | €2,007 | +€2,007 | |
| Financial charges | 65/66B | €142 | €141 | -€2 | -1.2% |
| Recurring financial charges | 65 | €142 | €141 | -€2 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €83,985 | €146,405 | +€62,420 | +74.3% |
| Income taxes | 67/77 | €29,856 | €43,751 | +€13,895 | +46.5% |
| Profit (loss) for the period | 9904 | €54,130 | €102,654 | +€48,525 | +89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,130 | €102,654 | +€48,525 | +89.6% |
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.