RESOLV: 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.
RESOLV
Largest movements
- Cash +€22,358
up €22,358 (+99.4%), from €22,490 to €44,847
mainly Net result for the year (+€19,612) and Tax, wage and social debts (+€2,668)
- Tangible fixed assets +€2,225
up €2,225 (+80.3%), from €2,771 to €4,996
of which Plant, machinery and equipment: +€1,310
- Deferred charges and accrued income -€1,244
down €1,244 (-25.0%), from €4,967 to €3,723
- Receivables within one year -€985
down €985 (-7.8%), from €12,574 to €11,589
of which Trade receivables: -€1,162
- Profit (loss) carried forward +€19,612
up €19,612 (+88.2%), from €22,231 to €41,844
- Tax, wage and social debts +€2,668
up €2,668 (+22.5%), from €11,865 to €14,533
of which Taxes: +€3,300
- Gross operating margin +€6,230
up €6,230 (+28.2%), from €22,115 to €28,346
- Depreciation +€1,087
up €1,087 (+212%), from €514 to €1,600
- Taxes +€962
up €962 (+22.6%), from €4,260 to €5,222
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 | €42,802 | €65,156 | +€22,354 | +52.2% |
| Fixed assets | 21/28 | €2,771 | €4,996 | +€2,225 | +80.3% |
| Tangible fixed assets | 22/27 | €2,771 | €4,996 | +€2,225 | +80.3% |
| Plant, machinery and equipment | 23 | €234 | €1,544 | +€1,310 | +560% |
| Furniture and vehicles | 24 | €2,537 | €3,452 | +€915 | +36.1% |
| Current assets | 29/58 | €40,030 | €60,160 | +€20,129 | +50.3% |
| Amounts receivable within one year | 40/41 | €12,574 | €11,589 | -€985 | -7.8% |
| Trade receivables | 40 | €11,279 | €10,117 | -€1,162 | -10.3% |
| Other amounts receivable | 41 | €1,294 | €1,472 | +€178 | +13.7% |
| Cash at bank and in hand | 54/58 | €22,490 | €44,847 | +€22,358 | +99.4% |
| Deferred charges and accrued income | 490/1 | €4,967 | €3,723 | -€1,244 | -25.0% |
| Total equity and liabilities | 10/49 | €42,802 | €65,156 | +€22,354 | +52.2% |
| Equity | 10/15 | €27,231 | €46,844 | +€19,612 | +72.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,231 | €41,844 | +€19,612 | +88.2% |
| Amounts payable | 17/49 | €15,571 | €18,312 | +€2,742 | +17.6% |
| Amounts payable within one year | 42/48 | €15,571 | €18,312 | +€2,742 | +17.6% |
| Trade debts | 44 | €3,705 | €3,779 | +€74 | +2.0% |
| Suppliers | 440/4 | €3,705 | €3,779 | +€74 | +2.0% |
| Taxes, remuneration and social security | 45 | €11,865 | €14,533 | +€2,668 | +22.5% |
| Taxes | 450/3 | €7,435 | €10,735 | +€3,300 | +44.4% |
| Remuneration and social security | 454/9 | €4,430 | €3,798 | -€632 | -14.3% |
| Remuneration, social security and pensions | 62 | €211 | - | -€211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514 | €1,600 | +€1,087 | +212% |
| Other operating charges | 640/8 | €62 | €74 | +€12 | +20.0% |
| Gross operating margin | 9900 | €22,115 | €28,346 | +€6,230 | +28.2% |
| Operating profit (loss) | 9901 | €21,329 | €26,671 | +€5,342 | +25.0% |
| Financial income | 75/76B | €25 | €45 | +€20 | +82.9% |
| Recurring financial income | 75 | €25 | €45 | +€20 | +82.9% |
| Financial charges | 65/66B | €1,998 | €1,882 | -€116 | -5.8% |
| Recurring financial charges | 65 | €1,998 | €1,882 | -€116 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €19,356 | €24,834 | +€5,478 | +28.3% |
| Income taxes | 67/77 | €4,260 | €5,222 | +€962 | +22.6% |
| Profit (loss) for the period | 9904 | €15,096 | €19,612 | +€4,516 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,096 | €19,612 | +€4,516 | +29.9% |
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 19 October 2026 via checked.be.