RespiVerviers: 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.
RespiVerviers
Largest movements
- Cash -€86,004
down €86,004 (-59.3%), from €145,060 to €59,055
mainly Accrued charges and deferred income (-€77,468) and Receivables within one year (-€34,216)
- Receivables within one year +€34,216
up €34,216 (+11.0%), from €311,392 to €345,608
- Accrued charges and deferred income -€77,468
down €77,468 (-18.2%), from €425,612 to €348,143
- Trade debts +€24,625
up €24,625 (+92.9%), from €26,506 to €51,131
- Gross operating margin -€1,446
down €1,446 (-35.2%), from €4,108 to €2,662
- Taxes -€310
down €310 (-26.8%), from €1,156 to €846
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 | €457,232 | €405,437 | -€51,795 | -11.3% |
| Current assets | 29/58 | €457,232 | €405,437 | -€51,795 | -11.3% |
| Amounts receivable within one year | 40/41 | €311,392 | €345,608 | +€34,216 | +11.0% |
| Other amounts receivable | 41 | €311,392 | €345,608 | +€34,216 | +11.0% |
| Cash at bank and in hand | 54/58 | €145,060 | €59,055 | -€86,004 | -59.3% |
| Deferred charges and accrued income | 490/1 | €780 | €774 | -€6 | -0.8% |
| Total equity and liabilities | 10/49 | €457,232 | €405,437 | -€51,795 | -11.3% |
| Equity | 10/15 | €4,958 | €6,006 | +€1,048 | +21.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42 | €1,006 | +€1,048 | |
| Amounts payable | 17/49 | €452,274 | €399,431 | -€52,843 | -11.7% |
| Amounts payable within one year | 42/48 | €26,662 | €51,287 | +€24,625 | +92.4% |
| Trade debts | 44 | €26,506 | €51,131 | +€24,625 | +92.9% |
| Suppliers | 440/4 | €26,506 | €51,131 | +€24,625 | +92.9% |
| Taxes, remuneration and social security | 45 | €156 | €156 | +€0 | 0.0% |
| Taxes | 450/3 | €156 | €156 | +€0 | 0.0% |
| Accrued charges and deferred income | 492/3 | €425,612 | €348,143 | -€77,468 | -18.2% |
| Other operating charges | 640/8 | €607 | €620 | +€12 | +2.0% |
| Gross operating margin | 9900 | €4,108 | €2,662 | -€1,446 | -35.2% |
| Operating profit (loss) | 9901 | €3,500 | €2,042 | -€1,458 | -41.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €148 | €148 | = | 0.0% |
| Recurring financial charges | 65 | €148 | €148 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,352 | €1,894 | -€1,458 | -43.5% |
| Income taxes | 67/77 | €1,156 | €846 | -€310 | -26.8% |
| Profit (loss) for the period | 9904 | €2,196 | €1,048 | -€1,148 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,196 | €1,048 | -€1,148 | -52.3% |
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 27 October 2026 via checked.be.