RESOLUMENT.NET: 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.
RESOLUMENT.NET
Largest movements
- Tangible fixed assets +€27,696
up €27,696 (+118%), from €23,504 to €51,199
of which Furniture and vehicles: +€28,334
- Cash +€20,797
up €20,797 (+27.6%), from €75,225 to €96,022
mainly Other debts (+€115,600) and Net result for the year (+€91,555)
- Current investments +€18,111
up €18,111 (+40.4%), from €44,874 to €62,985
- Receivables after one year +€11,298
up €11,298 (+4.9%), from €230,979 to €242,276
- Receivables within one year +€9,475
up €9,475 (+3.5%), from €267,681 to €277,156
of which Other amounts receivable: +€47,121
- Other debts +€115,600
up €115,600 (+2,312%), from €5,000 to €120,600
- Reserves -€50,860
down €50,860 (-8.5%), from €595,610 to €544,750
of which Distributable reserves: -€49,000
- Debts after one year +€10,326
up €10,326 (+204%), from €5,070 to €15,396
- Tax, wage and social debts +€9,879
up €9,879 (+56.6%), from €17,448 to €27,327
- Gross operating margin +€26,575
up €26,575 (+24.9%), from €106,552 to €133,127
- Taxes +€17,540
up €17,540 (+78.3%), from €22,414 to €39,954
- Depreciation -€8,206
down €8,206 (-77.8%), from €10,550 to €2,345
- Financial charges +€1,537
up €1,537 (+453%), from €339 to €1,876
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €642,363 | €729,739 | +€87,376 | +13.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €23,604 | €51,299 | +€27,696 | +117% |
| Tangible fixed assets | 22/27 | €23,504 | €51,199 | +€27,696 | +118% |
| Plant, machinery and equipment | 23 | €1,535 | €897 | -€639 | -41.6% |
| Furniture and vehicles | 24 | €21,968 | €50,303 | +€28,334 | +129% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €618,759 | €678,439 | +€59,680 | +9.6% |
| Amounts receivable after more than one year | 29 | €230,979 | €242,276 | +€11,298 | +4.9% |
| Trade receivables | 290 | €230,979 | €242,276 | +€11,298 | +4.9% |
| Amounts receivable within one year | 40/41 | €267,681 | €277,156 | +€9,475 | +3.5% |
| Trade receivables | 40 | €58,772 | €21,125 | -€37,647 | -64.1% |
| Other amounts receivable | 41 | €208,909 | €256,031 | +€47,121 | +22.6% |
| Current investments | 50/53 | €44,874 | €62,985 | +€18,111 | +40.4% |
| Cash at bank and in hand | 54/58 | €75,225 | €96,022 | +€20,797 | +27.6% |
| Total equity and liabilities | 10/49 | €642,363 | €729,739 | +€87,376 | +13.6% |
| Equity | 10/15 | €602,433 | €552,988 | -€49,445 | -8.2% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €595,610 | €544,750 | -€50,860 | -8.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €575,000 | €526,000 | -€49,000 | -8.5% |
| Profit (loss) carried forward | 14 | €623 | €178 | -€445 | -71.5% |
| Amounts payable | 17/49 | €39,930 | €176,751 | +€136,821 | +343% |
| Amounts payable after more than one year | 17 | €5,070 | €15,396 | +€10,326 | +204% |
| Financial debts | 170/4 | €5,070 | €15,396 | +€10,326 | +204% |
| Amounts payable within one year | 42/48 | €34,860 | €161,355 | +€126,495 | +363% |
| Current portion of amounts payable after more than one year | 42 | €11,915 | €9,874 | -€2,041 | -17.1% |
| Trade debts | 44 | €498 | €3,555 | +€3,057 | +613% |
| Suppliers | 440/4 | €498 | €3,555 | +€3,057 | +613% |
| Taxes, remuneration and social security | 45 | €17,448 | €27,327 | +€9,879 | +56.6% |
| Taxes | 450/3 | €17,448 | €27,327 | +€9,879 | +56.6% |
| Other amounts payable | 47/48 | €5,000 | €120,600 | +€115,600 | +2,312% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,550 | €2,345 | -€8,206 | -77.8% |
| Other operating charges | 640/8 | €1,890 | €2,909 | +€1,019 | +53.9% |
| Gross operating margin | 9900 | €106,552 | €133,127 | +€26,575 | +24.9% |
| Operating profit (loss) | 9901 | €94,112 | €127,873 | +€33,761 | +35.9% |
| Financial income | 75/76B | €5,099 | €5,512 | +€412 | +8.1% |
| Recurring financial income | 75 | €5,099 | €5,512 | +€412 | +8.1% |
| Financial charges | 65/66B | €339 | €1,876 | +€1,537 | +453% |
| Recurring financial charges | 65 | €339 | €1,876 | +€1,537 | +453% |
| Profit (loss) for the period before taxes | 9903 | €98,872 | €131,508 | +€32,636 | +33.0% |
| Income taxes | 67/77 | €22,414 | €39,954 | +€17,540 | +78.3% |
| Profit (loss) for the period | 9904 | €76,458 | €91,555 | +€15,097 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,458 | €91,555 | +€15,097 | +19.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.