RESOBIL: 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.
RESOBIL
Largest movements
- Cash -€11,154
down €11,154 (-29.3%), from €38,055 to €26,901
mainly Net result for the year (-€13,881) and Trade debts (-€4,191)
- Tangible fixed assets -€4,753
down €4,753 (-58.1%), from €8,181 to €3,428
of which Furniture and vehicles: -€2,888
- Receivables within one year -€2,155
down €2,155 (-93.7%), from €2,300 to €144
- Stocks and contracts +€1,412
up €1,412 (+4.6%), from €30,489 to €31,901
- Profit (loss) carried forward -€13,881
down €13,881 (-24.1%), from €57,485 to €43,604
- Trade debts -€4,191
down €4,191 (-61.7%), from €6,797 to €2,606
- Tax, wage and social debts +€1,689
up €1,689 (+9.0%), from €18,802 to €20,491
of which Remuneration and social security: +€4,468
- Staff costs +€15,672
up €15,672 (+13,483%), from €116 to €15,789
- Purchases and services -€9,762
down €9,762 (-2.8%), from €344,278 to €334,515
- Gross operating margin -€4,810
down €4,810 (-38.5%), from €12,482 to €7,672
- Taxes +€813
no longer reported in 2025 (was -€813)
- Other operating charges -€586
down €586 (-37.9%), from €1,543 to €957
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 | €91,144 | €74,760 | -€16,384 | -18.0% |
| Fixed assets | 21/28 | €18,401 | €13,648 | -€4,753 | -25.8% |
| Tangible fixed assets | 22/27 | €8,181 | €3,428 | -€4,753 | -58.1% |
| Furniture and vehicles | 24 | €4,608 | €1,719 | -€2,888 | -62.7% |
| Other tangible fixed assets | 26 | €3,573 | €1,709 | -€1,864 | -52.2% |
| Financial fixed assets | 28 | €10,220 | €10,220 | = | 0.0% |
| Current assets | 29/58 | €72,744 | €61,112 | -€11,631 | -16.0% |
| Stocks and contracts in progress | 3 | €30,489 | €31,901 | +€1,412 | +4.6% |
| Stocks | 30/36 | €30,489 | €31,901 | +€1,412 | +4.6% |
| Amounts receivable within one year | 40/41 | €2,300 | €144 | -€2,155 | -93.7% |
| Trade receivables | 40 | €2,300 | €144 | -€2,155 | -93.7% |
| Cash at bank and in hand | 54/58 | €38,055 | €26,901 | -€11,154 | -29.3% |
| Deferred charges and accrued income | 490/1 | €1,900 | €2,166 | +€266 | +14.0% |
| Total equity and liabilities | 10/49 | €91,144 | €74,760 | -€16,384 | -18.0% |
| Equity | 10/15 | €65,545 | €51,664 | -€13,881 | -21.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,485 | €43,604 | -€13,881 | -24.1% |
| Amounts payable | 17/49 | €25,599 | €23,097 | -€2,503 | -9.8% |
| Amounts payable within one year | 42/48 | €25,599 | €23,097 | -€2,503 | -9.8% |
| Trade debts | 44 | €6,797 | €2,606 | -€4,191 | -61.7% |
| Suppliers | 440/4 | €6,797 | €2,606 | -€4,191 | -61.7% |
| Taxes, remuneration and social security | 45 | €18,802 | €20,491 | +€1,689 | +9.0% |
| Taxes | 450/3 | €18,802 | €16,023 | -€2,779 | -14.8% |
| Remuneration and social security | 454/9 | - | €4,468 | +€4,468 | |
| Goods, raw materials, services and sundry goods | 60/61 | €344,278 | €334,515 | -€9,762 | -2.8% |
| Remuneration, social security and pensions | 62 | €116 | €15,789 | +€15,672 | +13,483% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,753 | €4,753 | = | 0.0% |
| Other operating charges | 640/8 | €1,543 | €957 | -€586 | -37.9% |
| Gross operating margin | 9900 | €12,482 | €7,672 | -€4,810 | -38.5% |
| Operating profit (loss) | 9901 | €6,070 | -€13,827 | -€19,897 | |
| Financial charges | 65/66B | €59 | €54 | -€4 | -7.2% |
| Recurring financial charges | 65 | €59 | €54 | -€4 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €6,011 | -€13,881 | -€19,893 | |
| Income taxes | 67/77 | -€813 | - | +€813 | |
| Profit (loss) for the period | 9904 | €6,824 | -€13,881 | -€20,705 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,824 | -€13,881 | -€20,705 |
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 29 October 2026 via checked.be.