Resivas: 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.
Resivas
Largest movements
- Cash +€90,082
up €90,082 (+108.5%), from €83,036 to €173,118
mainly Net result for the year (+€136,050) and Tax, wage and social debts (+€30,036)
- Receivables within one year +€78,464
up €78,464 (+428.2%), from €18,325 to €96,788
of which Trade receivables: +€70,139
- Profit (loss) carried forward +€136,050
up €136,050 (+115.0%), from €118,319 to €254,370
- Tax, wage and social debts +€30,036
up €30,036 (+279.6%), from €10,742 to €40,777
- Trade debts +€3,121
up €3,121 (+644.0%), from €485 to €3,605
- Gross operating margin +€88,228
up €88,228 (+96.2%), from €91,726 to €179,954
- Taxes +€21,680
up €21,680 (+112.0%), from €19,353 to €41,033
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 | €130,545 | €299,752 | +€169,207 | +129.6% |
| Fixed assets | 21/28 | €27,750 | €28,361 | +€610 | +2.2% |
| Tangible fixed assets | 22/27 | €27,450 | €28,061 | +€610 | +2.2% |
| Land and buildings | 22 | €27,450 | €26,300 | -€1,150 | -4.2% |
| Plant, machinery and equipment | 23 | - | €1,760 | +€1,760 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €102,795 | €271,391 | +€168,596 | +164.0% |
| Amounts receivable within one year | 40/41 | €18,325 | €96,788 | +€78,464 | +428.2% |
| Trade receivables | 40 | €17,697 | €87,836 | +€70,139 | +396.3% |
| Other amounts receivable | 41 | €627 | €8,952 | +€8,325 | +1326.8% |
| Cash at bank and in hand | 54/58 | €83,036 | €173,118 | +€90,082 | +108.5% |
| Deferred charges and accrued income | 490/1 | €1,435 | €1,485 | +€50 | +3.5% |
| Total equity and liabilities | 10/49 | €130,545 | €299,752 | +€169,207 | +129.6% |
| Equity | 10/15 | €119,319 | €255,370 | +€136,050 | +114.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,319 | €254,370 | +€136,050 | +115.0% |
| Amounts payable | 17/49 | €11,226 | €44,382 | +€33,156 | +295.4% |
| Amounts payable within one year | 42/48 | €11,226 | €44,382 | +€33,156 | +295.4% |
| Trade debts | 44 | €485 | €3,605 | +€3,121 | +644.0% |
| Suppliers | 440/4 | €485 | €3,605 | +€3,121 | +644.0% |
| Taxes, remuneration and social security | 45 | €10,742 | €40,777 | +€30,036 | +279.6% |
| Taxes | 450/3 | €10,742 | €40,777 | +€30,036 | +279.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €1,277 | +€727 | +132.3% |
| Other operating charges | 640/8 | €171 | €520 | +€349 | +203.9% |
| Gross operating margin | 9900 | €91,726 | €179,954 | +€88,228 | +96.2% |
| Operating profit (loss) | 9901 | €91,005 | €178,157 | +€87,152 | +95.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,534 | €1,074 | -€459 | -29.9% |
| Recurring financial charges | 65 | €1,534 | €1,074 | -€459 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €89,472 | €177,083 | +€87,611 | +97.9% |
| Income taxes | 67/77 | €19,353 | €41,033 | +€21,680 | +112.0% |
| Profit (loss) for the period | 9904 | €70,119 | €136,050 | +€65,931 | +94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,119 | €136,050 | +€65,931 | +94.0% |
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 8 October 2026 via checked.be.