RESPI BEN: 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.
RESPI BEN
Largest movements
- Cash +€163,477
up €163,477 (+542.0%), from €30,164 to €193,641
mainly Net result for the year (+€198,441) and Other debts (+€142,562)
- Receivables within one year +€90,788
new in 2025: €90,788
- Deferred charges and accrued income -€35,000
down €35,000 (-100.0%), from €35,000 to €0
- Receivables after one year -€12,817
no longer reported in 2025 (was €12,817)
- Current investments +€8,000
new in 2025: €8,000
- Other debts +€142,562
up €142,562 (+1587.4%), from €8,981 to €151,544
- Tax, wage and social debts +€83,098
new in 2025: €83,098
- Profit (loss) carried forward -€11,559
down €11,559 (-17.7%), from €65,463 to €53,904
- Gross operating margin +€176,356
up €176,356 (+211.8%), from €83,251 to €259,607
- Taxes +€42,915
up €42,915 (+249.8%), from €17,183 to €60,098
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 | €79,752 | €293,553 | +€213,801 | +268.1% |
| Fixed assets | 21/28 | €1,771 | €1,124 | -€646 | -36.5% |
| Tangible fixed assets | 22/27 | €1,771 | €1,124 | -€646 | -36.5% |
| Furniture and vehicles | 24 | €1,771 | €1,124 | -€646 | -36.5% |
| Current assets | 29/58 | €77,981 | €292,429 | +€214,447 | +275.0% |
| Amounts receivable after more than one year | 29 | €12,817 | - | -€12,817 | |
| Other amounts receivable | 291 | €12,817 | - | -€12,817 | |
| Amounts receivable within one year | 40/41 | - | €90,788 | +€90,788 | |
| Trade receivables | 40 | - | €90,788 | +€90,788 | |
| Current investments | 50/53 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €30,164 | €193,641 | +€163,477 | +542.0% |
| Deferred charges and accrued income | 490/1 | €35,000 | €0 | -€35,000 | -100.0% |
| Total equity and liabilities | 10/49 | €79,752 | €293,553 | +€213,801 | +268.1% |
| Equity | 10/15 | €70,463 | €58,904 | -€11,559 | -16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,463 | €53,904 | -€11,559 | -17.7% |
| Amounts payable | 17/49 | €9,289 | €234,649 | +€225,360 | +2426.0% |
| Amounts payable within one year | 42/48 | €9,289 | €234,649 | +€225,360 | +2426.0% |
| Trade debts | 44 | €308 | €8 | -€300 | -97.4% |
| Suppliers | 440/4 | €308 | €8 | -€300 | -97.4% |
| Taxes, remuneration and social security | 45 | - | €83,098 | +€83,098 | |
| Taxes | 450/3 | - | €83,098 | +€83,098 | |
| Other amounts payable | 47/48 | €8,981 | €151,544 | +€142,562 | +1587.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168 | €646 | +€478 | +284.2% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €83,251 | €259,607 | +€176,356 | +211.8% |
| Operating profit (loss) | 9901 | €82,646 | €258,561 | +€175,916 | +212.9% |
| Financial charges | 65/66B | - | €23 | +€23 | |
| Recurring financial charges | 65 | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | €82,646 | €258,539 | +€175,893 | +212.8% |
| Income taxes | 67/77 | €17,183 | €60,098 | +€42,915 | +249.8% |
| Profit (loss) for the period | 9904 | €65,463 | €198,441 | +€132,978 | +203.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,463 | €198,441 | +€132,978 | +203.1% |
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 12 October 2026 via checked.be.