RESOLUT: 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.
RESOLUT
Largest movements
- Cash +€95,203
up €95,203 (+198.6%), from €47,928 to €143,131
mainly Net result for the year (+€65,983) and Tax, wage and social debts (+€18,710)
- Deferred charges and accrued income -€6,914
down €6,914 (-55.0%), from €12,563 to €5,649
- Reserves +€65,983
up €65,983 (+151.3%), from €43,600 to €109,583
- Tax, wage and social debts +€18,710
up €18,710 (+107.4%), from €17,415 to €36,125
- Other debts +€4,655
up €4,655 (+96.9%), from €4,804 to €9,460
- Gross operating margin +€28,603
up €28,603 (+49.7%), from €57,610 to €86,213
- Taxes +€6,547
up €6,547 (+53.4%), from €12,258 to €18,805
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.
Cash bridge derived
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 | €71,170 | €159,670 | +€88,500 | +124.3% |
| Formation expenses | 20 | €153 | €0 | -€153 | -100.0% |
| Current assets | 29/58 | €71,018 | €159,670 | +€88,652 | +124.8% |
| Amounts receivable within one year | 40/41 | €10,527 | €10,890 | +€363 | +3.4% |
| Trade receivables | 40 | €10,527 | €10,890 | +€363 | +3.4% |
| Cash at bank and in hand | 54/58 | €47,928 | €143,131 | +€95,203 | +198.6% |
| Deferred charges and accrued income | 490/1 | €12,563 | €5,649 | -€6,914 | -55.0% |
| Total equity and liabilities | 10/49 | €71,170 | €159,670 | +€88,500 | +124.3% |
| Equity | 10/15 | €47,100 | €113,083 | +€65,983 | +140.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €43,600 | €109,583 | +€65,983 | +151.3% |
| Distributable reserves | 133 | €43,600 | €109,583 | +€65,983 | +151.3% |
| Amounts payable | 17/49 | €24,070 | €46,587 | +€22,517 | +93.5% |
| Amounts payable within one year | 42/48 | €24,070 | €46,587 | +€22,517 | +93.5% |
| Trade debts | 44 | €1,851 | €1,002 | -€849 | -45.9% |
| Suppliers | 440/4 | €1,851 | €1,002 | -€849 | -45.9% |
| Taxes, remuneration and social security | 45 | €17,415 | €36,125 | +€18,710 | +107.4% |
| Taxes | 450/3 | €17,415 | €36,125 | +€18,710 | +107.4% |
| Other amounts payable | 47/48 | €4,804 | €9,460 | +€4,655 | +96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €764 | €153 | -€611 | -80.0% |
| Other operating charges | 640/8 | - | €55 | +€55 | |
| Gross operating margin | 9900 | €57,610 | €86,213 | +€28,603 | +49.7% |
| Operating profit (loss) | 9901 | €56,845 | €86,005 | +€29,160 | +51.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €987 | €1,217 | +€230 | +23.3% |
| Recurring financial charges | 65 | €987 | €1,217 | +€230 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €55,858 | €84,788 | +€28,930 | +51.8% |
| Income taxes | 67/77 | €12,258 | €18,805 | +€6,547 | +53.4% |
| Profit (loss) for the period | 9904 | €43,600 | €65,983 | +€22,383 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,600 | €65,983 | +€22,383 | +51.3% |
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 11 October 2026 via checked.be.