ReSkin: 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.
ReSkin
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Cash -€26,310
down €26,310 (-24.7%), from €106,689 to €80,378
mainly Current investments (-€75,000) and Tax, wage and social debts (-€15,484)
- Deferred charges and accrued income +€12,525
up €12,525 (+925%), from €1,354 to €13,879
- Receivables within one year +€2,278
new in 2025: €2,278
of which Other amounts receivable: +€1,332
- Tangible fixed assets -€1,834
down €1,834 (-38.1%), from €4,819 to €2,985
of which Furniture and vehicles: -€1,006
- Reserves +€81,936
up €81,936 (+94.7%), from €86,488 to €168,424
- Tax, wage and social debts -€15,484
down €15,484 (-86.1%), from €17,984 to €2,500
- Trade debts -€6,272
no longer reported in 2025 (was €6,272)
- Gross operating margin -€4,423
down €4,423 (-3.9%), from €113,564 to €109,141
- Financial income +€2,630
up €2,630 (+5,509%), from €48 to €2,678
- Taxes -€1,176
down €1,176 (-5.1%), from €22,998 to €21,822
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 | €112,861 | €174,520 | +€61,659 | +54.6% |
| Fixed assets | 21/28 | €4,819 | €2,985 | -€1,834 | -38.1% |
| Tangible fixed assets | 22/27 | €4,819 | €2,985 | -€1,834 | -38.1% |
| Plant, machinery and equipment | 23 | €2,592 | €1,764 | -€828 | -31.9% |
| Furniture and vehicles | 24 | €2,227 | €1,221 | -€1,006 | -45.2% |
| Current assets | 29/58 | €108,042 | €171,535 | +€63,493 | +58.8% |
| Amounts receivable within one year | 40/41 | - | €2,278 | +€2,278 | |
| Trade receivables | 40 | - | €946 | +€946 | |
| Other amounts receivable | 41 | - | €1,332 | +€1,332 | |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €106,689 | €80,378 | -€26,310 | -24.7% |
| Deferred charges and accrued income | 490/1 | €1,354 | €13,879 | +€12,525 | +925% |
| Total equity and liabilities | 10/49 | €112,861 | €174,520 | +€61,659 | +54.6% |
| Equity | 10/15 | €88,488 | €170,424 | +€81,936 | +92.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €86,488 | €168,424 | +€81,936 | +94.7% |
| Distributable reserves | 133 | €86,488 | €168,424 | +€81,936 | +94.7% |
| Amounts payable | 17/49 | €24,373 | €4,096 | -€20,277 | -83.2% |
| Amounts payable within one year | 42/48 | €24,373 | €4,096 | -€20,277 | -83.2% |
| Trade debts | 44 | €6,272 | - | -€6,272 | |
| Suppliers | 440/4 | €6,272 | - | -€6,272 | |
| Taxes, remuneration and social security | 45 | €17,984 | €2,500 | -€15,484 | -86.1% |
| Taxes | 450/3 | €17,984 | €2,500 | -€15,484 | -86.1% |
| Other amounts payable | 47/48 | €116 | €1,596 | +€1,480 | +1,271% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,202 | €1,834 | +€632 | +52.6% |
| Other operating charges | 640/8 | €3,252 | €3,261 | +€9 | +0.3% |
| Gross operating margin | 9900 | €113,564 | €109,141 | -€4,423 | -3.9% |
| Operating profit (loss) | 9901 | €109,110 | €104,045 | -€5,064 | -4.6% |
| Financial income | 75/76B | €48 | €2,678 | +€2,630 | +5,509% |
| Recurring financial income | 75 | €48 | €2,678 | +€2,630 | +5,509% |
| Financial charges | 65/66B | €3,295 | €2,966 | -€329 | -10.0% |
| Recurring financial charges | 65 | €3,295 | €2,966 | -€329 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €105,862 | €103,758 | -€2,105 | -2.0% |
| Income taxes | 67/77 | €22,998 | €21,822 | -€1,176 | -5.1% |
| Profit (loss) for the period | 9904 | €82,865 | €81,936 | -€929 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €82,865 | €81,936 | -€929 | -1.1% |
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 28 October 2026 via checked.be.