ResolvM Consulting: 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.
ResolvM Consulting
Largest movements
- Current investments +€100,000
up €100,000 (+200%), from €50,000 to €150,000
- Receivables within one year -€30,103
down €30,103 (-42.2%), from €71,351 to €41,248
of which Trade receivables: -€36,586
- Cash -€23,954
down €23,954 (-24.2%), from €99,089 to €75,135
mainly Current investments (-€100,000) and Tax, wage and social debts (-€17,870)
- Profit (loss) carried forward +€61,051
up €61,051 (+37.9%), from €161,234 to €222,285
- Tax, wage and social debts -€17,870
down €17,870 (-30.5%), from €58,569 to €40,698
of which Taxes: -€17,984
- Gross operating margin -€30,636
down €30,636 (-26.3%), from €116,585 to €85,950
- Taxes -€7,138
down €7,138 (-24.0%), from €29,714 to €22,576
- Financial income +€1,993
new in 2025: €1,993
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 | €224,262 | €268,142 | +€43,880 | +19.6% |
| Fixed assets | 21/28 | €3,822 | €1,760 | -€2,063 | -54.0% |
| Tangible fixed assets | 22/27 | €3,732 | €1,669 | -€2,063 | -55.3% |
| Plant, machinery and equipment | 23 | - | €937 | +€937 | |
| Furniture and vehicles | 24 | €3,732 | €732 | -€3,000 | -80.4% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €220,440 | €266,383 | +€45,943 | +20.8% |
| Amounts receivable within one year | 40/41 | €71,351 | €41,248 | -€30,103 | -42.2% |
| Trade receivables | 40 | €51,253 | €14,667 | -€36,586 | -71.4% |
| Other amounts receivable | 41 | €20,098 | €26,581 | +€6,483 | +32.3% |
| Current investments | 50/53 | €50,000 | €150,000 | +€100,000 | +200% |
| Cash at bank and in hand | 54/58 | €99,089 | €75,135 | -€23,954 | -24.2% |
| Total equity and liabilities | 10/49 | €224,262 | €268,142 | +€43,880 | +19.6% |
| Equity | 10/15 | €164,234 | €225,285 | +€61,051 | +37.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,234 | €222,285 | +€61,051 | +37.9% |
| Amounts payable | 17/49 | €60,028 | €42,858 | -€17,171 | -28.6% |
| Amounts payable within one year | 42/48 | €60,028 | €42,858 | -€17,171 | -28.6% |
| Trade debts | 44 | €1,459 | €2,159 | +€700 | +47.9% |
| Suppliers | 440/4 | €1,459 | €2,159 | +€700 | +47.9% |
| Taxes, remuneration and social security | 45 | €58,569 | €40,698 | -€17,870 | -30.5% |
| Taxes | 450/3 | €57,303 | €39,319 | -€17,984 | -31.4% |
| Remuneration and social security | 454/9 | €1,266 | €1,379 | +€113 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,130 | +€130 | +4.3% |
| Other operating charges | 640/8 | €1,422 | €1,104 | -€319 | -22.4% |
| Gross operating margin | 9900 | €116,585 | €85,950 | -€30,636 | -26.3% |
| Operating profit (loss) | 9901 | €112,163 | €81,716 | -€30,447 | -27.1% |
| Financial income | 75/76B | - | €1,993 | +€1,993 | |
| Recurring financial income | 75 | - | €1,993 | +€1,993 | |
| Financial charges | 65/66B | €72 | €82 | +€10 | +14.1% |
| Recurring financial charges | 65 | €72 | €82 | +€10 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €112,091 | €83,627 | -€28,464 | -25.4% |
| Income taxes | 67/77 | €29,714 | €22,576 | -€7,138 | -24.0% |
| Profit (loss) for the period | 9904 | €82,377 | €61,051 | -€21,326 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,377 | €61,051 | -€21,326 | -25.9% |
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 17 October 2026 via checked.be.