RespiSam: 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.
RespiSam
Largest movements
- Deferred charges and accrued income -€6,873
down €6,873 (-63.5%), from €10,820 to €3,947
- Cash -€6,699
down €6,699 (-31.2%), from €21,462 to €14,762
mainly Net result for the year (-€15,482) and Contributions, distributions and other (-€11,006)
- Receivables within one year -€3,007
no longer reported in 2025 (was €3,007)
- Tangible fixed assets +€1,252
new in 2025: €1,252
- Profit (loss) carried forward -€26,488
no longer reported in 2025 (was €26,488)
- Other debts +€12,644
new in 2025: €12,644
- Tax, wage and social debts -€2,081
down €2,081 (-33.2%), from €6,264 to €4,182
- Accrued charges and deferred income +€1,030
new in 2025: €1,030
- Trade debts -€433
down €433 (-80.7%), from €537 to €104
- Gross operating margin -€31,907
down €31,907, from €17,991 to -€13,916
- Taxes -€3,663
down €3,663 (-95.7%), from €3,827 to €164
- Financial income -€314
no longer reported in 2025 (was €314)
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 | €35,288 | €19,961 | -€15,328 | -43.4% |
| Fixed assets | 21/28 | - | €1,252 | +€1,252 | |
| Tangible fixed assets | 22/27 | - | €1,252 | +€1,252 | |
| Plant, machinery and equipment | 23 | - | €1,252 | +€1,252 | |
| Current assets | 29/58 | €35,288 | €18,709 | -€16,579 | -47.0% |
| Amounts receivable within one year | 40/41 | €3,007 | - | -€3,007 | |
| Other amounts receivable | 41 | €3,007 | - | -€3,007 | |
| Cash at bank and in hand | 54/58 | €21,462 | €14,762 | -€6,699 | -31.2% |
| Deferred charges and accrued income | 490/1 | €10,820 | €3,947 | -€6,873 | -63.5% |
| Total equity and liabilities | 10/49 | €35,288 | €19,961 | -€15,328 | -43.4% |
| Equity | 10/15 | €28,488 | €2,000 | -€26,488 | -93.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,488 | - | -€26,488 | |
| Amounts payable | 17/49 | €6,801 | €17,961 | +€11,160 | +164.1% |
| Amounts payable within one year | 42/48 | €6,801 | €16,931 | +€10,130 | +148.9% |
| Trade debts | 44 | €537 | €104 | -€433 | -80.7% |
| Suppliers | 440/4 | €537 | €104 | -€433 | -80.7% |
| Taxes, remuneration and social security | 45 | €6,264 | €4,182 | -€2,081 | -33.2% |
| Taxes | 450/3 | €6,264 | €4,182 | -€2,081 | -33.2% |
| Other amounts payable | 47/48 | - | €12,644 | +€12,644 | |
| Accrued charges and deferred income | 492/3 | - | €1,030 | +€1,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €156 | +€156 | |
| Other operating charges | 640/8 | €401 | €480 | +€79 | +19.6% |
| Non-recurring operating charges | 66A | - | €400 | +€400 | |
| Gross operating margin | 9900 | €17,991 | -€13,916 | -€31,907 | |
| Operating profit (loss) | 9901 | €17,590 | -€14,951 | -€32,541 | |
| Financial income | 75/76B | €314 | - | -€314 | |
| Recurring financial income | 75 | €314 | - | -€314 | |
| Financial charges | 65/66B | €393 | €366 | -€26 | -6.7% |
| Recurring financial charges | 65 | €393 | €366 | -€26 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €17,511 | -€15,318 | -€32,829 | |
| Income taxes | 67/77 | €3,827 | €164 | -€3,663 | -95.7% |
| Profit (loss) for the period | 9904 | €13,684 | -€15,482 | -€29,166 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,684 | -€15,482 | -€29,166 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.