ReSu: 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.
ReSu
Largest movements
- Cash -€39,733
down €39,733 (-48.3%), from €82,305 to €42,572
mainly Contributions, distributions and other (-€60,000) and Tax, wage and social debts (-€9,375)
- Tangible fixed assets +€3,156
new in 2025: €3,156
- Deferred charges and accrued income +€1,762
up €1,762 (+128.1%), from €1,375 to €3,137
- Receivables within one year +€1,671
up €1,671 (+12.3%), from €13,552 to €15,223
of which Other amounts receivable: +€6,324
- Reserves -€24,592
down €24,592 (-34.3%), from €71,655 to €47,063
- Tax, wage and social debts -€9,375
down €9,375 (-86.5%), from €10,838 to €1,463
- Short-term financial debts +€2,148
new in 2025: €2,148
- Accrued charges and deferred income -€1,754
down €1,754 (-99.7%), from €1,760 to €6
- Other debts +€1,539
up €1,539 (+17.4%), from €8,836 to €10,375
- Gross operating margin +€19,440
up €19,440 (+71.0%), from €27,373 to €46,813
- Taxes +€3,720
up €3,720 (+65.5%), from €5,679 to €9,398
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 | €97,232 | €64,087 | -€33,145 | -34.1% |
| Fixed assets | 21/28 | - | €3,156 | +€3,156 | |
| Tangible fixed assets | 22/27 | - | €3,156 | +€3,156 | |
| Plant, machinery and equipment | 23 | - | €3,156 | +€3,156 | |
| Current assets | 29/58 | €97,232 | €60,931 | -€36,301 | -37.3% |
| Amounts receivable within one year | 40/41 | €13,552 | €15,223 | +€1,671 | +12.3% |
| Trade receivables | 40 | €13,552 | €8,899 | -€4,654 | -34.3% |
| Other amounts receivable | 41 | - | €6,324 | +€6,324 | |
| Cash at bank and in hand | 54/58 | €82,305 | €42,572 | -€39,733 | -48.3% |
| Deferred charges and accrued income | 490/1 | €1,375 | €3,137 | +€1,762 | +128.1% |
| Total equity and liabilities | 10/49 | €97,232 | €64,087 | -€33,145 | -34.1% |
| Equity | 10/15 | €72,655 | €48,063 | -€24,592 | -33.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €71,655 | €47,063 | -€24,592 | -34.3% |
| Distributable reserves | 133 | €71,655 | €47,063 | -€24,592 | -34.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,578 | €16,024 | -€8,554 | -34.8% |
| Amounts payable within one year | 42/48 | €22,818 | €16,018 | -€6,799 | -29.8% |
| Financial debts | 43 | - | €2,148 | +€2,148 | |
| Credit institutions | 430/8 | - | €2,148 | +€2,148 | |
| Trade debts | 44 | €3,143 | €2,032 | -€1,111 | -35.3% |
| Suppliers | 440/4 | €3,143 | €2,032 | -€1,111 | -35.3% |
| Taxes, remuneration and social security | 45 | €10,838 | €1,463 | -€9,375 | -86.5% |
| Taxes | 450/3 | €10,838 | €1,463 | -€9,375 | -86.5% |
| Other amounts payable | 47/48 | €8,836 | €10,375 | +€1,539 | +17.4% |
| Accrued charges and deferred income | 492/3 | €1,760 | €6 | -€1,754 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €32 | +€32 | |
| Other operating charges | 640/8 | €4 | €465 | +€461 | +10550.6% |
| Gross operating margin | 9900 | €27,373 | €46,813 | +€19,440 | +71.0% |
| Operating profit (loss) | 9901 | €27,368 | €46,315 | +€18,947 | +69.2% |
| Financial income | 75/76B | €65 | €0 | -€65 | -100.0% |
| Recurring financial income | 75 | €65 | €0 | -€65 | -100.0% |
| Financial charges | 65/66B | €1,208 | €1,509 | +€301 | +24.9% |
| Recurring financial charges | 65 | €1,208 | €1,509 | +€301 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €26,226 | €44,807 | +€18,581 | +70.9% |
| Income taxes | 67/77 | €5,679 | €9,398 | +€3,720 | +65.5% |
| Profit (loss) for the period | 9904 | €20,547 | €35,408 | +€14,861 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,547 | €35,408 | +€14,861 | +72.3% |
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 7 October 2026 via checked.be.