Resul-infra: 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.
Resul-infra
Largest movements
- Cash -€172,365
down €172,365 (-56.9%), from €302,961 to €130,596
mainly Accrued charges and deferred income (-€178,878) and Receivables within one year (-€121,234)
- Receivables within one year +€121,234
up €121,234 (+36.2%), from €335,274 to €456,508
of which Other amounts receivable: +€126,126
- Tangible fixed assets +€55,356
up €55,356 (+31.1%), from €177,801 to €233,157
of which Furniture and vehicles: +€97,339
- Accrued charges and deferred income -€178,878
no longer reported in 2024 (was €178,878)
- Debts after one year +€48,624
up €48,624 (+84.4%), from €57,595 to €106,219
- Tax, wage and social debts +€40,970
up €40,970 (+59.4%), from €69,018 to €109,988
of which Taxes: +€40,594
- Trade debts +€40,095
up €40,095 (+29.5%), from €135,888 to €175,983
- Reserves +€37,480
up €37,480 (+13.8%), from €271,894 to €309,374
of which Distributable reserves: +€37,480
- Purchases and services -€210,808
down €210,808 (-16.6%), from €1.3m to €1.1m
- Gross operating margin -€70,661
down €70,661 (-21.8%), from €324,782 to €254,121
- Taxes +€7,559
up €7,559 (+11.4%), from €66,071 to €73,630
- Financial charges +€3,588
up €3,588 (+37.1%), from €9,673 to €13,262
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €816,070 | €820,296 | +€4,226 | +0.5% |
| Fixed assets | 21/28 | €177,836 | €233,192 | +€55,356 | +31.1% |
| Tangible fixed assets | 22/27 | €177,801 | €233,157 | +€55,356 | +31.1% |
| Plant, machinery and equipment | 23 | €73,736 | €53,199 | -€20,536 | -27.9% |
| Furniture and vehicles | 24 | €10,115 | €107,454 | +€97,339 | +962% |
| Leasing and similar rights | 25 | €88,988 | €68,091 | -€20,897 | -23.5% |
| Other tangible fixed assets | 26 | €4,962 | €4,412 | -€550 | -11.1% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €638,235 | €587,104 | -€51,131 | -8.0% |
| Amounts receivable within one year | 40/41 | €335,274 | €456,508 | +€121,234 | +36.2% |
| Trade receivables | 40 | €198,628 | €193,735 | -€4,892 | -2.5% |
| Other amounts receivable | 41 | €136,646 | €262,773 | +€126,126 | +92.3% |
| Cash at bank and in hand | 54/58 | €302,961 | €130,596 | -€172,365 | -56.9% |
| Total equity and liabilities | 10/49 | €816,070 | €820,296 | +€4,226 | +0.5% |
| Equity | 10/15 | €356,842 | €394,321 | +€37,480 | +10.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €271,894 | €309,374 | +€37,480 | +13.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €270,034 | €307,514 | +€37,480 | +13.9% |
| Profit (loss) carried forward | 14 | €72,548 | €72,548 | = | 0.0% |
| Amounts payable | 17/49 | €459,228 | €425,975 | -€33,254 | -7.2% |
| Amounts payable after more than one year | 17 | €57,595 | €106,219 | +€48,624 | +84.4% |
| Financial debts | 170/4 | €57,595 | €106,219 | +€48,624 | +84.4% |
| Amounts payable within one year | 42/48 | €222,756 | €319,756 | +€97,000 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | €17,850 | €33,785 | +€15,935 | +89.3% |
| Trade debts | 44 | €135,888 | €175,983 | +€40,095 | +29.5% |
| Suppliers | 440/4 | €135,888 | €175,983 | +€40,095 | +29.5% |
| Taxes, remuneration and social security | 45 | €69,018 | €109,988 | +€40,970 | +59.4% |
| Taxes | 450/3 | €66,071 | €106,665 | +€40,594 | +61.4% |
| Remuneration and social security | 454/9 | €2,947 | €3,323 | +€376 | +12.7% |
| Accrued charges and deferred income | 492/3 | €178,878 | - | -€178,878 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,270,272 | €1,059,464 | -€210,808 | -16.6% |
| Remuneration, social security and pensions | 62 | €78,836 | €80,225 | +€1,388 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,197 | €46,889 | +€2,692 | +6.1% |
| Other operating charges | 640/8 | €11,078 | €11,589 | +€511 | +4.6% |
| Gross operating margin | 9900 | €324,782 | €254,121 | -€70,661 | -21.8% |
| Operating profit (loss) | 9901 | €190,670 | €115,418 | -€75,252 | -39.5% |
| Financial income | 75/76B | €6,701 | €8,952 | +€2,252 | +33.6% |
| Recurring financial income | 75 | €6,701 | €8,952 | +€2,252 | +33.6% |
| Financial charges | 65/66B | €9,673 | €13,262 | +€3,588 | +37.1% |
| Recurring financial charges | 65 | €9,673 | €13,262 | +€3,588 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €187,697 | €111,109 | -€76,588 | -40.8% |
| Income taxes | 67/77 | €66,071 | €73,630 | +€7,559 | +11.4% |
| Profit (loss) for the period | 9904 | €121,626 | €37,480 | -€84,147 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €121,626 | €37,480 | -€84,147 | -69.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.