RESSOURCE MEDICAL: 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.
RESSOURCE MEDICAL
Largest movements
- Tangible fixed assets +€52,795
up €52,795 (+1,162%), from €4,543 to €57,339
- Cash +€34,667
up €34,667 (+21.9%), from €157,979 to €192,646
mainly Net result for the year (+€87,969) and Other debts (+€84,777)
- Deferred charges and accrued income -€12,345
down €12,345 (-94.2%), from €13,105 to €761
- Receivables within one year +€10,052
up €10,052 (+158%), from €6,375 to €16,427
of which Trade receivables: +€16,427
- Other debts +€84,777
up €84,777 (+121%), from €70,000 to €154,777
- Tax, wage and social debts +€19,350
up €19,350 (+2,381%), from €813 to €20,162
of which Taxes: +€19,350
- Profit (loss) carried forward -€19,031
down €19,031 (-97.5%), from €19,516 to €485
- Gross operating margin +€15,148
up €15,148 (+15.2%), from €99,586 to €114,733
- Depreciation -€6,126
down €6,126 (-61.1%), from €10,027 to €3,900
- Taxes +€3,335
up €3,335 (+17.6%), from €18,993 to €22,328
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 | €182,105 | €267,275 | +€85,170 | +46.8% |
| Fixed assets | 21/28 | €4,646 | €57,442 | +€52,795 | +1,136% |
| Tangible fixed assets | 22/27 | €4,543 | €57,339 | +€52,795 | +1,162% |
| Furniture and vehicles | 24 | €4,543 | €57,339 | +€52,795 | +1,162% |
| Financial fixed assets | 28 | €103 | €103 | = | 0.0% |
| Current assets | 29/58 | €177,459 | €209,834 | +€32,375 | +18.2% |
| Amounts receivable within one year | 40/41 | €6,375 | €16,427 | +€10,052 | +158% |
| Trade receivables | 40 | €0 | €16,427 | +€16,427 | |
| Other amounts receivable | 41 | €6,375 | - | -€6,375 | |
| Cash at bank and in hand | 54/58 | €157,979 | €192,646 | +€34,667 | +21.9% |
| Deferred charges and accrued income | 490/1 | €13,105 | €761 | -€12,345 | -94.2% |
| Total equity and liabilities | 10/49 | €182,105 | €267,275 | +€85,170 | +46.8% |
| Equity | 10/15 | €110,716 | €91,685 | -€19,031 | -17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,000 | €85,000 | = | 0.0% |
| Distributable reserves | 133 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,516 | €485 | -€19,031 | -97.5% |
| Amounts payable | 17/49 | €71,390 | €175,591 | +€104,201 | +146% |
| Amounts payable within one year | 42/48 | €71,390 | €175,591 | +€104,201 | +146% |
| Trade debts | 44 | €577 | €652 | +€74 | +12.9% |
| Suppliers | 440/4 | €577 | €652 | +€74 | +12.9% |
| Taxes, remuneration and social security | 45 | €813 | €20,162 | +€19,350 | +2,381% |
| Taxes | 450/3 | €813 | €20,162 | +€19,350 | +2,381% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €70,000 | €154,777 | +€84,777 | +121% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,027 | €3,900 | -€6,126 | -61.1% |
| Other operating charges | 640/8 | €841 | €1,044 | +€202 | +24.1% |
| Gross operating margin | 9900 | €99,586 | €114,733 | +€15,148 | +15.2% |
| Operating profit (loss) | 9901 | €88,718 | €109,789 | +€21,072 | +23.8% |
| Financial income | 75/76B | €601 | €604 | +€2 | +0.4% |
| Recurring financial income | 75 | €601 | €604 | +€2 | +0.4% |
| Financial charges | 65/66B | €72 | €97 | +€24 | +33.2% |
| Recurring financial charges | 65 | €72 | €97 | +€24 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €89,247 | €110,296 | +€21,050 | +23.6% |
| Income taxes | 67/77 | €18,993 | €22,328 | +€3,335 | +17.6% |
| Profit (loss) for the period | 9904 | €70,254 | €87,969 | +€17,715 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,254 | €87,969 | +€17,715 | +25.2% |
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 20 October 2026 via checked.be.