RESO PARTNER: 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.
RESO PARTNER
Largest movements
- Cash -€16,705
down €16,705 (-88.3%), from €18,911 to €2,206
mainly Net result for the year (-€74,217) and Trade debts (-€12,740)
- Profit (loss) carried forward -€74,217
down €74,217 (-17.4%), from €425,473 to €351,256
- Tax, wage and social debts +€65,426
up €65,426 (+145%), from €45,096 to €110,522
- Trade debts -€12,740
down €12,740 (-88.1%), from €14,455 to €1,715
- Taxes +€62,715
new in 2025: €62,715
- Gross operating margin -€48,590
down €48,590, from €43,776 to -€4,814
- Financial charges +€2,881
up €2,881 (+75.7%), from €3,808 to €6,689
- Depreciation -€652
no longer reported in 2025 (was €652)
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 | €493,084 | €471,552 | -€21,532 | -4.4% |
| Fixed assets | 21/28 | €4,539 | €4,539 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,539 | €4,539 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,539 | €4,539 | = | 0.0% |
| Current assets | 29/58 | €488,545 | €467,013 | -€21,532 | -4.4% |
| Amounts receivable after more than one year | 29 | €160,000 | €160,000 | = | 0.0% |
| Other amounts receivable | 291 | €160,000 | €160,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €306,807 | €304,807 | -€2,000 | -0.7% |
| Trade receivables | 40 | €65,990 | €80,837 | +€14,848 | +22.5% |
| Other amounts receivable | 41 | €240,817 | €223,969 | -€16,848 | -7.0% |
| Cash at bank and in hand | 54/58 | €18,911 | €2,206 | -€16,705 | -88.3% |
| Deferred charges and accrued income | 490/1 | €2,827 | - | -€2,827 | |
| Total equity and liabilities | 10/49 | €493,084 | €471,552 | -€21,532 | -4.4% |
| Equity | 10/15 | €433,533 | €359,316 | -€74,217 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €425,473 | €351,256 | -€74,217 | -17.4% |
| Amounts payable | 17/49 | €59,551 | €112,236 | +€52,685 | +88.5% |
| Amounts payable within one year | 42/48 | €59,551 | €112,236 | +€52,685 | +88.5% |
| Trade debts | 44 | €14,455 | €1,715 | -€12,740 | -88.1% |
| Suppliers | 440/4 | €14,455 | €1,715 | -€12,740 | -88.1% |
| Taxes, remuneration and social security | 45 | €45,096 | €110,522 | +€65,426 | +145% |
| Taxes | 450/3 | €45,096 | €110,522 | +€65,426 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €652 | - | -€652 | |
| Gross operating margin | 9900 | €43,776 | -€4,814 | -€48,590 | |
| Operating profit (loss) | 9901 | €43,124 | -€4,814 | -€47,938 | |
| Financial charges | 65/66B | €3,808 | €6,689 | +€2,881 | +75.7% |
| Recurring financial charges | 65 | €3,808 | €6,689 | +€2,881 | +75.7% |
| Profit (loss) for the period before taxes | 9903 | €39,316 | -€11,503 | -€50,819 | |
| Income taxes | 67/77 | - | €62,715 | +€62,715 | |
| Profit (loss) for the period | 9904 | €39,316 | -€74,217 | -€113,534 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,316 | -€74,217 | -€113,534 |
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 16 October 2026 via checked.be.