ResourceFull: what changed
Two fiscal 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.
ResourceFull
Largest movements
- Receivables within one year -€315,620
down €315,620 (-15.0%), from €2.1m to €1.8m
of which Other amounts receivable: -€375,701
- Cash +€287,402
up €287,402 (+82.8%), from €347,076 to €634,479
mainly Depreciation (+€664,076) and Net result for the year (+€374,472)
- Intangible fixed assets +€159,399
up €159,399 (+13.9%), from €1.1m to €1.3m
- Tangible fixed assets +€66,080
up €66,080 (+9.9%), from €670,694 to €736,774
of which Plant, machinery and equipment: +€81,760
- Reserves +€348,261
up €348,261 (+38.1%), from €914,149 to €1.3m
of which Distributable reserves: +€312,906
- Accrued charges and deferred income -€180,071
down €180,071 (-6.9%), from €2.6m to €2.4m
- Debts after one year -€89,884
down €89,884 (-22.6%), from €397,744 to €307,860
- Trade debts +€78,836
up €78,836 (+61.1%), from €129,012 to €207,848
- Tax, wage and social debts +€61,624
up €61,624 (+39.3%), from €156,928 to €218,552
of which Remuneration and social security: +€34,544
- Gross operating margin +€432,785
up €432,785 (+30.5%), from €1.4m to €1.9m
- Depreciation +€192,440
up €192,440 (+40.8%), from €471,636 to €664,076
- Staff costs +€70,646
up €70,646 (+10.2%), from €695,009 to €765,655
- Taxes +€26,621
up €26,621, from -€9,693 to €16,928
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 | €4,338,555 | €4,570,221 | +€231,666 | +5.3% |
| Fixed assets | 21/28 | €1,813,357 | €2,038,837 | +€225,479 | +12.4% |
| Intangible fixed assets | 21 | €1,142,664 | €1,302,063 | +€159,399 | +13.9% |
| Tangible fixed assets | 22/27 | €670,694 | €736,774 | +€66,080 | +9.9% |
| Plant, machinery and equipment | 23 | €231,340 | €313,100 | +€81,760 | +35.3% |
| Furniture and vehicles | 24 | €27,452 | €39,638 | +€12,186 | +44.4% |
| Other tangible fixed assets | 26 | €411,902 | €384,036 | -€27,866 | -6.8% |
| Current assets | 29/58 | €2,525,198 | €2,531,384 | +€6,187 | +0.2% |
| Stocks and contracts in progress | 3 | €32,000 | €44,000 | +€12,000 | +37.5% |
| Stocks | 30/36 | €32,000 | €44,000 | +€12,000 | +37.5% |
| Amounts receivable within one year | 40/41 | €2,107,654 | €1,792,034 | -€315,620 | -15.0% |
| Trade receivables | 40 | €299,661 | €359,742 | +€60,081 | +20.0% |
| Other amounts receivable | 41 | €1,807,994 | €1,432,292 | -€375,701 | -20.8% |
| Cash at bank and in hand | 54/58 | €347,076 | €634,479 | +€287,402 | +82.8% |
| Deferred charges and accrued income | 490/1 | €38,467 | €60,871 | +€22,405 | +58.2% |
| Total equity and liabilities | 10/49 | €4,338,555 | €4,570,221 | +€231,666 | +5.3% |
| Equity | 10/15 | €926,254 | €1,274,514 | +€348,261 | +37.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €914,149 | €1,262,409 | +€348,261 | +38.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,080 | €89,435 | +€35,355 | +65.4% |
| Distributable reserves | 133 | €858,208 | €1,171,114 | +€312,906 | +36.5% |
| Profit (loss) carried forward | 14 | €5,905 | €5,905 | = | 0.0% |
| Amounts payable | 17/49 | €3,412,301 | €3,295,707 | -€116,594 | -3.4% |
| Amounts payable after more than one year | 17 | €397,744 | €307,860 | -€89,884 | -22.6% |
| Financial debts | 170/4 | €397,744 | €307,860 | -€89,884 | -22.6% |
| Amounts payable within one year | 42/48 | €398,320 | €551,681 | +€153,361 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €109,449 | €89,884 | -€19,564 | -17.9% |
| Financial debts | 43 | - | €7,255 | +€7,255 | |
| Credit institutions | 430/8 | - | €7,255 | +€7,255 | |
| Trade debts | 44 | €129,012 | €207,848 | +€78,836 | +61.1% |
| Suppliers | 440/4 | €129,012 | €207,848 | +€78,836 | +61.1% |
| Taxes, remuneration and social security | 45 | €156,928 | €218,552 | +€61,624 | +39.3% |
| Taxes | 450/3 | €25,089 | €52,170 | +€27,080 | +107.9% |
| Remuneration and social security | 454/9 | €131,839 | €166,383 | +€34,544 | +26.2% |
| Other amounts payable | 47/48 | €2,931 | €28,141 | +€25,210 | +860.1% |
| Accrued charges and deferred income | 492/3 | €2,616,237 | €2,436,166 | -€180,071 | -6.9% |
| Non-recurring operating income | 76A | €732 | €0 | -€732 | -100.0% |
| Remuneration, social security and pensions | 62 | €695,009 | €765,655 | +€70,646 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471,636 | €664,076 | +€192,440 | +40.8% |
| Other operating charges | 640/8 | €4,043 | €2,217 | -€1,825 | -45.2% |
| Non-recurring operating charges | 66A | €5,937 | €41 | -€5,896 | -99.3% |
| Gross operating margin | 9900 | €1,418,443 | €1,851,228 | +€432,785 | +30.5% |
| Operating profit (loss) | 9901 | €241,817 | €419,238 | +€177,421 | +73.4% |
| Financial income | 75/76B | €282 | €96 | -€186 | -66.0% |
| Recurring financial income | 75 | €282 | €96 | -€186 | -66.0% |
| Financial charges | 65/66B | €16,849 | €27,935 | +€11,085 | +65.8% |
| Recurring financial charges | 65 | €16,849 | €27,935 | +€11,085 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €225,250 | €391,399 | +€166,150 | +73.8% |
| Income taxes | 67/77 | -€9,693 | €16,928 | +€26,621 | |
| Profit (loss) for the period | 9904 | €234,943 | €374,472 | +€139,529 | +59.4% |
| Transfer to tax-exempt reserves | 689 | €32,252 | €35,355 | +€3,102 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €202,691 | €339,117 | +€136,426 | +67.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.