RESOLVERE: 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.
RESOLVERE
Largest movements
- Current investments +€350,101
up €350,101 (+175%), from €199,999 to €550,100
- Cash -€227,912
down €227,912 (-96.2%), from €236,997 to €9,085
mainly Current investments (-€350,101) and Other debts (-€5,887)
- Tangible fixed assets -€36,998
down €36,998 (-11.8%), from €313,006 to €276,007
of which Furniture and vehicles: -€20,777
- Profit (loss) carried forward +€72,114
up €72,114 (+16.7%), from €432,959 to €505,073
- Financial income +€22,230
up €22,230 (+3,477%), from €639 to €22,870
- Gross operating margin -€17,673
down €17,673 (-13.5%), from €131,012 to €113,339
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 | €783,540 | €858,263 | +€74,723 | +9.5% |
| Fixed assets | 21/28 | €313,006 | €276,007 | -€36,998 | -11.8% |
| Tangible fixed assets | 22/27 | €313,006 | €276,007 | -€36,998 | -11.8% |
| Land and buildings | 22 | €245,314 | €229,712 | -€15,602 | -6.4% |
| Furniture and vehicles | 24 | €55,739 | €34,962 | -€20,777 | -37.3% |
| Other tangible fixed assets | 26 | €11,953 | €11,333 | -€620 | -5.2% |
| Current assets | 29/58 | €470,534 | €582,255 | +€111,721 | +23.7% |
| Amounts receivable within one year | 40/41 | €25,474 | €17,019 | -€8,455 | -33.2% |
| Trade receivables | 40 | €17,061 | €17,019 | -€42 | -0.2% |
| Other amounts receivable | 41 | €8,413 | - | -€8,413 | |
| Current investments | 50/53 | €199,999 | €550,100 | +€350,101 | +175% |
| Cash at bank and in hand | 54/58 | €236,997 | €9,085 | -€227,912 | -96.2% |
| Deferred charges and accrued income | 490/1 | €8,064 | €6,051 | -€2,013 | -25.0% |
| Total equity and liabilities | 10/49 | €783,540 | €858,263 | +€74,723 | +9.5% |
| Equity | 10/15 | €748,113 | €820,227 | +€72,114 | +9.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €308,954 | €308,954 | = | 0.0% |
| Tax-exempt reserves | 132 | €137,349 | €65,779 | -€71,570 | -52.1% |
| Distributable reserves | 133 | €171,605 | €243,175 | +€71,570 | +41.7% |
| Profit (loss) carried forward | 14 | €432,959 | €505,073 | +€72,114 | +16.7% |
| Amounts payable | 17/49 | €35,426 | €38,035 | +€2,609 | +7.4% |
| Amounts payable within one year | 42/48 | €29,694 | €31,201 | +€1,507 | +5.1% |
| Trade debts | 44 | €768 | €2,496 | +€1,729 | +225% |
| Suppliers | 440/4 | €768 | €2,496 | +€1,729 | +225% |
| Taxes, remuneration and social security | 45 | €10,425 | €16,091 | +€5,665 | +54.3% |
| Taxes | 450/3 | €10,425 | €16,091 | +€5,665 | +54.3% |
| Other amounts payable | 47/48 | €18,501 | €12,614 | -€5,887 | -31.8% |
| Accrued charges and deferred income | 492/3 | €5,733 | €6,834 | +€1,101 | +19.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,527 | €39,565 | +€37 | +0.1% |
| Other operating charges | 640/8 | €3,368 | €3,880 | +€512 | +15.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €131,012 | €113,339 | -€17,673 | -13.5% |
| Operating profit (loss) | 9901 | €88,116 | €69,895 | -€18,222 | -20.7% |
| Financial income | 75/76B | €639 | €22,870 | +€22,230 | +3,477% |
| Recurring financial income | 75 | €639 | €22,870 | +€22,230 | +3,477% |
| Financial charges | 65/66B | €1,342 | €1,221 | -€121 | -9.0% |
| Recurring financial charges | 65 | €1,342 | €1,221 | -€121 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €87,414 | €91,543 | +€4,129 | +4.7% |
| Income taxes | 67/77 | €19,772 | €19,429 | -€343 | -1.7% |
| Profit (loss) for the period | 9904 | €67,642 | €72,114 | +€4,472 | +6.6% |
| Transfer from tax-exempt reserves | 789 | €73,675 | €71,570 | -€2,105 | -2.9% |
| Transfer to tax-exempt reserves | 689 | €29,996 | - | -€29,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €111,320 | €143,684 | +€32,363 | +29.1% |
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 25 October 2026 via checked.be.