RESPIPLUS: 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.
RESPIPLUS
Largest movements
- Tangible fixed assets +€94,514
up €94,514 (+41.0%), from €230,322 to €324,836
of which Furniture and vehicles: +€104,881
- Cash +€3,820
up €3,820 (+12.9%), from €29,513 to €33,333
mainly Debts after one year (+€78,803) and Depreciation (+€38,804)
- Debts after one year +€78,803
up €78,803 (+48.9%), from €161,183 to €239,985
- Other debts -€22,004
down €22,004 (-31.9%), from €69,002 to €46,997
- Current portion of long-term debt +€20,369
up €20,369 (+194.1%), from €10,493 to €30,862
- Reserves +€15,611
up €15,611 (+1164.8%), from €1,340 to €16,951
- Trade debts +€5,081
up €5,081 (+680.7%), from €746 to €5,828
- Gross operating margin +€33,942
up €33,942 (+96.0%), from €35,355 to €69,297
- Depreciation +€20,353
up €20,353 (+110.3%), from €18,451 to €38,804
- Taxes +€2,923
new in 2024: €2,923
- Other operating charges +€804
up €804 (+32.1%), from €2,502 to €3,306
- Financial charges +€698
up €698 (+8.8%), from €7,955 to €8,653
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,434 | €361,585 | +€98,151 | +37.3% |
| Fixed assets | 21/28 | €230,322 | €324,836 | +€94,514 | +41.0% |
| Tangible fixed assets | 22/27 | €230,322 | €324,836 | +€94,514 | +41.0% |
| Land and buildings | 22 | €208,614 | €195,113 | -€13,501 | -6.5% |
| Plant, machinery and equipment | 23 | €14,537 | €17,671 | +€3,134 | +21.6% |
| Furniture and vehicles | 24 | €7,171 | €112,052 | +€104,881 | +1462.5% |
| Current assets | 29/58 | €33,112 | €36,749 | +€3,637 | +11.0% |
| Amounts receivable within one year | 40/41 | €3,599 | €3,416 | -€183 | -5.1% |
| Trade receivables | 40 | €1,599 | €139 | -€1,460 | -91.3% |
| Other amounts receivable | 41 | €2,000 | €3,277 | +€1,277 | +63.9% |
| Cash at bank and in hand | 54/58 | €29,513 | €33,333 | +€3,820 | +12.9% |
| Total equity and liabilities | 10/49 | €263,434 | €361,585 | +€98,151 | +37.3% |
| Equity | 10/15 | €19,940 | €35,551 | +€15,611 | +78.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,340 | €16,951 | +€15,611 | +1164.8% |
| Distributable reserves | 133 | €1,340 | €16,951 | +€15,611 | +1164.8% |
| Amounts payable | 17/49 | €243,493 | €326,033 | +€82,540 | +33.9% |
| Amounts payable after more than one year | 17 | €161,183 | €239,985 | +€78,803 | +48.9% |
| Financial debts | 170/4 | €161,183 | €239,985 | +€78,803 | +48.9% |
| Amounts payable within one year | 42/48 | €82,311 | €86,048 | +€3,737 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €10,493 | €30,862 | +€20,369 | +194.1% |
| Financial debts | 43 | - | €1,881 | +€1,881 | |
| Credit institutions | 430/8 | - | €1,881 | +€1,881 | |
| Trade debts | 44 | €746 | €5,828 | +€5,081 | +680.7% |
| Suppliers | 440/4 | €746 | €5,828 | +€5,081 | +680.7% |
| Taxes, remuneration and social security | 45 | €2,070 | €480 | -€1,590 | -76.8% |
| Taxes | 450/3 | €2,070 | €480 | -€1,590 | -76.8% |
| Other amounts payable | 47/48 | €69,002 | €46,997 | -€22,004 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,451 | €38,804 | +€20,353 | +110.3% |
| Other operating charges | 640/8 | €2,502 | €3,306 | +€804 | +32.1% |
| Gross operating margin | 9900 | €35,355 | €69,297 | +€33,942 | +96.0% |
| Operating profit (loss) | 9901 | €14,401 | €27,186 | +€12,785 | +88.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €7,955 | €8,653 | +€698 | +8.8% |
| Recurring financial charges | 65 | €7,955 | €8,653 | +€698 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €6,447 | €18,534 | +€12,087 | +187.5% |
| Income taxes | 67/77 | - | €2,923 | +€2,923 | |
| Profit (loss) for the period | 9904 | €6,447 | €15,611 | +€9,164 | +142.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,447 | €15,611 | +€9,164 | +142.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.