Respire 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.
Respire Consulting
Largest movements
- Receivables within one year +€2,937
up €2,937 (+53.5%), from €5,489 to €8,427
of which Other amounts receivable: +€2,821
- Cash +€1,711
up €1,711 (+24.9%), from €6,878 to €8,588
mainly Net result for the year (+€11,363) and Depreciation (+€234)
- Stocks and contracts +€828
up €828 (+25.3%), from €3,276 to €4,104
- Tangible fixed assets -€223
down €223 (-72.8%), from €306 to €83
- Profit (loss) carried forward +€6,194
no longer reported in 2025 (was -€6,194)
- Reserves +€5,169
up €5,169 (+45.3%), from €11,412 to €16,582
- Other debts -€4,575
down €4,575 (-86.0%), from €5,322 to €747
- Trade debts -€1,523
down €1,523 (-79.4%), from €1,919 to €396
- Gross operating margin +€16,622
up €16,622, from -€3,925 to €12,697
- Other operating charges -€1,004
down €1,004 (-54.5%), from €1,843 to €839
- Taxes +€184
new in 2025: €184
- Depreciation -€171
down €171 (-42.2%), from €404 to €234
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 | €15,960 | €21,273 | +€5,313 | +33.3% |
| Formation expenses | 20 | €11 | - | -€11 | |
| Fixed assets | 21/28 | €306 | €83 | -€223 | -72.8% |
| Tangible fixed assets | 22/27 | €306 | €83 | -€223 | -72.8% |
| Plant, machinery and equipment | 23 | €306 | €83 | -€223 | -72.8% |
| Current assets | 29/58 | €15,643 | €21,189 | +€5,546 | +35.5% |
| Stocks and contracts in progress | 3 | €3,276 | €4,104 | +€828 | +25.3% |
| Stocks | 30/36 | €3,276 | €4,104 | +€828 | +25.3% |
| Amounts receivable within one year | 40/41 | €5,489 | €8,427 | +€2,937 | +53.5% |
| Trade receivables | 40 | €2,149 | €2,266 | +€116 | +5.4% |
| Other amounts receivable | 41 | €3,340 | €6,161 | +€2,821 | +84.5% |
| Cash at bank and in hand | 54/58 | €6,878 | €8,588 | +€1,711 | +24.9% |
| Deferred charges and accrued income | 490/1 | - | €70 | +€70 | |
| Total equity and liabilities | 10/49 | €15,960 | €21,273 | +€5,313 | +33.3% |
| Equity | 10/15 | €8,719 | €20,082 | +€11,363 | +130% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €11,412 | €16,582 | +€5,169 | +45.3% |
| Distributable reserves | 133 | €11,412 | €16,582 | +€5,169 | +45.3% |
| Profit (loss) carried forward | 14 | -€6,194 | - | +€6,194 | |
| Amounts payable | 17/49 | €7,241 | €1,191 | -€6,050 | -83.6% |
| Amounts payable within one year | 42/48 | €7,241 | €1,191 | -€6,050 | -83.6% |
| Trade debts | 44 | €1,919 | €396 | -€1,523 | -79.4% |
| Suppliers | 440/4 | €1,919 | €396 | -€1,523 | -79.4% |
| Taxes, remuneration and social security | 45 | - | €49 | +€49 | |
| Taxes | 450/3 | - | €49 | +€49 | |
| Other amounts payable | 47/48 | €5,322 | €747 | -€4,575 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €234 | -€171 | -42.2% |
| Other operating charges | 640/8 | €1,843 | €839 | -€1,004 | -54.5% |
| Gross operating margin | 9900 | -€3,925 | €12,697 | +€16,622 | |
| Operating profit (loss) | 9901 | -€6,172 | €11,625 | +€17,797 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €22 | €78 | +€56 | +259% |
| Recurring financial charges | 65 | €22 | €78 | +€56 | +259% |
| Profit (loss) for the period before taxes | 9903 | -€6,194 | €11,547 | +€17,740 | |
| Income taxes | 67/77 | - | €184 | +€184 | |
| Profit (loss) for the period | 9904 | -€6,194 | €11,363 | +€17,556 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,194 | €11,363 | +€17,556 |
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 26 October 2026 via checked.be.