RESSOU: 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.
RESSOU
Largest movements
- Tangible fixed assets -€65,441
down €65,441 (-23.0%), from €284,677 to €219,235
- Receivables within one year -€45,495
down €45,495 (-40.1%), from €113,408 to €67,913
of which Other amounts receivable: -€51,770
- Debts after one year -€79,812
down €79,812 (-87.3%), from €91,409 to €11,598
- Profit (loss) carried forward +€66,516
up €66,516, from -€40,318 to €26,198
- Trade debts -€43,476
down €43,476 (-33.1%), from €131,219 to €87,743
- Other debts -€37,980
down €37,980 (-95.9%), from €39,597 to €1,617
- Current portion of long-term debt -€21,359
down €21,359 (-21.2%), from €100,871 to €79,512
- Taxes +€40,893
up €40,893 (+6738.0%), from €607 to €41,500
- Gross operating margin +€29,402
up €29,402 (+4.8%), from €617,574 to €646,976
- Depreciation +€12,414
up €12,414 (+20.8%), from €59,812 to €72,226
- Staff costs +€7,065
up €7,065 (+1.7%), from €415,276 to €422,341
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 | €429,550 | €316,908 | -€112,641 | -26.2% |
| Fixed assets | 21/28 | €284,677 | €219,235 | -€65,441 | -23.0% |
| Tangible fixed assets | 22/27 | €284,677 | €219,235 | -€65,441 | -23.0% |
| Plant, machinery and equipment | 23 | €53,587 | €29,014 | -€24,573 | -45.9% |
| Furniture and vehicles | 24 | €11,320 | €597 | -€10,723 | -94.7% |
| Other tangible fixed assets | 26 | €219,770 | €187,440 | -€32,330 | -14.7% |
| Assets under construction and advance payments | 27 | - | €2,185 | +€2,185 | |
| Current assets | 29/58 | €144,873 | €97,673 | -€47,200 | -32.6% |
| Stocks and contracts in progress | 3 | €13,101 | €16,625 | +€3,524 | +26.9% |
| Stocks | 30/36 | €13,101 | €16,625 | +€3,524 | +26.9% |
| Amounts receivable within one year | 40/41 | €113,408 | €67,913 | -€45,495 | -40.1% |
| Trade receivables | 40 | €41,535 | €47,810 | +€6,275 | +15.1% |
| Other amounts receivable | 41 | €71,873 | €20,103 | -€51,770 | -72.0% |
| Cash at bank and in hand | 54/58 | €10,819 | €8,600 | -€2,219 | -20.5% |
| Deferred charges and accrued income | 490/1 | €7,545 | €4,535 | -€3,010 | -39.9% |
| Total equity and liabilities | 10/49 | €429,550 | €316,908 | -€112,641 | -26.2% |
| Equity | 10/15 | €27,332 | €93,848 | +€66,516 | +243.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,318 | €26,198 | +€66,516 | |
| Amounts payable | 17/49 | €402,218 | €223,061 | -€179,157 | -44.5% |
| Amounts payable after more than one year | 17 | €91,409 | €11,598 | -€79,812 | -87.3% |
| Financial debts | 170/4 | €91,409 | €11,598 | -€79,812 | -87.3% |
| Amounts payable within one year | 42/48 | €310,808 | €211,463 | -€99,345 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €100,871 | €79,512 | -€21,359 | -21.2% |
| Trade debts | 44 | €131,219 | €87,743 | -€43,476 | -33.1% |
| Suppliers | 440/4 | €131,219 | €87,743 | -€43,476 | -33.1% |
| Taxes, remuneration and social security | 45 | €39,121 | €42,591 | +€3,470 | +8.9% |
| Taxes | 450/3 | €589 | €2,137 | +€1,548 | +262.9% |
| Remuneration and social security | 454/9 | €38,532 | €40,453 | +€1,921 | +5.0% |
| Other amounts payable | 47/48 | €39,597 | €1,617 | -€37,980 | -95.9% |
| Non-recurring operating income | 76A | €3,514 | €4,966 | +€1,452 | +41.3% |
| Remuneration, social security and pensions | 62 | €415,276 | €422,341 | +€7,065 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,812 | €72,226 | +€12,414 | +20.8% |
| Other operating charges | 640/8 | €1,110 | €798 | -€312 | -28.1% |
| Non-recurring operating charges | 66A | €24,007 | €2,890 | -€21,117 | -88.0% |
| Gross operating margin | 9900 | €617,574 | €646,976 | +€29,402 | +4.8% |
| Operating profit (loss) | 9901 | €117,369 | €148,721 | +€31,352 | +26.7% |
| Financial income | 75/76B | €273 | €1,580 | +€1,306 | +478.4% |
| Recurring financial income | 75 | €273 | €1,580 | +€1,306 | +478.4% |
| Financial charges | 65/66B | €3,787 | €2,285 | -€1,502 | -39.7% |
| Recurring financial charges | 65 | €3,787 | €2,285 | -€1,502 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €113,856 | €148,016 | +€34,160 | +30.0% |
| Income taxes | 67/77 | €607 | €41,500 | +€40,893 | +6738.0% |
| Profit (loss) for the period | 9904 | €113,249 | €106,516 | -€6,733 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €113,249 | €106,516 | -€6,733 | -5.9% |
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 30 September 2026 via checked.be.