RESOBEL AUDIO-VISUAL: 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.
RESOBEL AUDIO-VISUAL
Largest movements
- Tangible fixed assets +€31,647
up €31,647 (+1,258%), from €2,516 to €34,162
of which Furniture and vehicles: +€29,335
- Receivables within one year -€10,611
down €10,611 (-67.3%), from €15,765 to €5,154
of which Trade receivables: -€10,658
- Cash -€1,615
down €1,615 (-20.1%), from €8,056 to €6,440
mainly Investment in fixed assets (net) (-€44,522) and Tax, wage and social debts (-€2,249)
- Profit (loss) carried forward +€13,735
up €13,735 (+56.6%), from -€24,253 to -€10,518
- Other debts +€8,423
up €8,423 (+162%), from €5,199 to €13,622
- Tax, wage and social debts -€2,249
down €2,249 (-19.1%), from €11,745 to €9,496
- Trade debts -€489
down €489 (-34.7%), from €1,408 to €919
- Depreciation +€11,680
up €11,680 (+978%), from €1,195 to €12,875
- Other operating charges -€9,851
down €9,851 (-77.6%), from €12,698 to €2,847
- Gross operating margin +€3,943
up €3,943 (+11.9%), from €33,246 to €37,189
- Taxes +€1,697
up €1,697 (+29.8%), from €5,700 to €7,397
- Financial charges -€384
down €384 (-52.5%), from €732 to €347
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 | €28,450 | €47,871 | +€19,420 | +68.3% |
| Fixed assets | 21/28 | €3,020 | €34,667 | +€31,647 | +1,048% |
| Tangible fixed assets | 22/27 | €2,516 | €34,162 | +€31,647 | +1,258% |
| Plant, machinery and equipment | 23 | €1,662 | €3,974 | +€2,312 | +139% |
| Furniture and vehicles | 24 | €853 | €30,188 | +€29,335 | +3,438% |
| Financial fixed assets | 28 | €504 | €504 | = | 0.0% |
| Current assets | 29/58 | €25,430 | €13,204 | -€12,226 | -48.1% |
| Stocks and contracts in progress | 3 | €1,610 | €1,610 | = | 0.0% |
| Stocks | 30/36 | €1,610 | €1,610 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,765 | €5,154 | -€10,611 | -67.3% |
| Trade receivables | 40 | €15,734 | €5,077 | -€10,658 | -67.7% |
| Other amounts receivable | 41 | €30 | €77 | +€47 | +154% |
| Cash at bank and in hand | 54/58 | €8,056 | €6,440 | -€1,615 | -20.1% |
| Total equity and liabilities | 10/49 | €28,450 | €47,871 | +€19,420 | +68.3% |
| Equity | 10/15 | €10,098 | €23,833 | +€13,735 | +136% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,751 | €15,751 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,900 | €3,900 | = | 0.0% |
| Distributable reserves | 133 | €11,851 | €11,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,253 | -€10,518 | +€13,735 | +56.6% |
| Amounts payable | 17/49 | €18,352 | €24,037 | +€5,685 | +31.0% |
| Amounts payable within one year | 42/48 | €18,352 | €24,037 | +€5,685 | +31.0% |
| Trade debts | 44 | €1,408 | €919 | -€489 | -34.7% |
| Suppliers | 440/4 | €1,408 | €919 | -€489 | -34.7% |
| Taxes, remuneration and social security | 45 | €11,745 | €9,496 | -€2,249 | -19.1% |
| Taxes | 450/3 | €11,745 | €9,496 | -€2,249 | -19.1% |
| Other amounts payable | 47/48 | €5,199 | €13,622 | +€8,423 | +162% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,195 | €12,875 | +€11,680 | +978% |
| Other operating charges | 640/8 | €12,698 | €2,847 | -€9,851 | -77.6% |
| Gross operating margin | 9900 | €33,246 | €37,189 | +€3,943 | +11.9% |
| Operating profit (loss) | 9901 | €19,353 | €21,467 | +€2,114 | +10.9% |
| Financial income | 75/76B | €3 | €13 | +€10 | +346% |
| Recurring financial income | 75 | €3 | €13 | +€10 | +346% |
| Financial charges | 65/66B | €732 | €347 | -€384 | -52.5% |
| Recurring financial charges | 65 | €732 | €347 | -€384 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €18,624 | €21,132 | +€2,508 | +13.5% |
| Income taxes | 67/77 | €5,700 | €7,397 | +€1,697 | +29.8% |
| Profit (loss) for the period | 9904 | €12,924 | €13,735 | +€811 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,924 | €13,735 | +€811 | +6.3% |
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 17 October 2026 via checked.be.