Resultancy Services: 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.
Resultancy Services
Largest movements
- Cash +€39,731
up €39,731 (+126%), from €31,482 to €71,213
mainly Net result for the year (+€41,316) and Receivables within one year (+€16,007)
- Receivables within one year -€16,007
down €16,007 (-27.5%), from €58,243 to €42,237
of which Other amounts receivable: -€18,242
- Tangible fixed assets -€2,529
down €2,529 (-15.2%), from €16,586 to €14,057
of which Land and buildings: -€1,609
- Reserves +€21,447
up €21,447 (+34.5%), from €62,222 to €83,668
of which Distributable reserves: +€22,301
- Other debts -€9,471
down €9,471 (-50.6%), from €18,720 to €9,249
- Tax, wage and social debts +€3,350
up €3,350 (+21.8%), from €15,343 to €18,693
- Trade debts +€3,199
up €3,199 (+186%), from €1,722 to €4,921
- Profit (loss) carried forward +€2,790
no longer reported in 2025 (was -€2,790)
- Gross operating margin +€49,025
up €49,025 (+312%), from €15,721 to €64,746
- Taxes +€14,042
up €14,042 (+478%), from €2,939 to €16,981
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 | €107,617 | €128,931 | +€21,314 | +19.8% |
| Fixed assets | 21/28 | €16,586 | €14,057 | -€2,529 | -15.2% |
| Tangible fixed assets | 22/27 | €16,586 | €14,057 | -€2,529 | -15.2% |
| Land and buildings | 22 | €10,791 | €9,182 | -€1,609 | -14.9% |
| Plant, machinery and equipment | 23 | €956 | €852 | -€104 | -10.9% |
| Furniture and vehicles | 24 | €4,839 | €4,024 | -€815 | -16.8% |
| Current assets | 29/58 | €91,032 | €114,874 | +€23,842 | +26.2% |
| Amounts receivable within one year | 40/41 | €58,243 | €42,237 | -€16,007 | -27.5% |
| Trade receivables | 40 | €33,130 | €35,365 | +€2,235 | +6.7% |
| Other amounts receivable | 41 | €25,114 | €6,872 | -€18,242 | -72.6% |
| Cash at bank and in hand | 54/58 | €31,482 | €71,213 | +€39,731 | +126% |
| Deferred charges and accrued income | 490/1 | €1,306 | €1,424 | +€118 | +9.1% |
| Total equity and liabilities | 10/49 | €107,617 | €128,931 | +€21,314 | +19.8% |
| Equity | 10/15 | €71,832 | €96,068 | +€24,236 | +33.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,222 | €83,668 | +€21,447 | +34.5% |
| Non-distributable reserves | 130/1 | €1,041 | €187 | -€854 | -82.0% |
| Reserves not available under the articles | 1311 | €1,041 | €187 | -€854 | -82.0% |
| Distributable reserves | 133 | €61,180 | €83,481 | +€22,301 | +36.5% |
| Profit (loss) carried forward | 14 | -€2,790 | - | +€2,790 | |
| Amounts payable | 17/49 | €35,785 | €32,863 | -€2,922 | -8.2% |
| Amounts payable within one year | 42/48 | €35,785 | €32,863 | -€2,922 | -8.2% |
| Trade debts | 44 | €1,722 | €4,921 | +€3,199 | +186% |
| Suppliers | 440/4 | €1,722 | €4,921 | +€3,199 | +186% |
| Taxes, remuneration and social security | 45 | €15,343 | €18,693 | +€3,350 | +21.8% |
| Taxes | 450/3 | €15,343 | €18,693 | +€3,350 | +21.8% |
| Other amounts payable | 47/48 | €18,720 | €9,249 | -€9,471 | -50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,641 | €4,109 | -€532 | -11.5% |
| Other operating charges | 640/8 | €2,767 | €2,696 | -€71 | -2.6% |
| Gross operating margin | 9900 | €15,721 | €64,746 | +€49,025 | +312% |
| Operating profit (loss) | 9901 | €8,313 | €57,941 | +€49,628 | +597% |
| Financial income | 75/76B | €564 | €476 | -€87 | -15.5% |
| Recurring financial income | 75 | €564 | €476 | -€87 | -15.5% |
| Financial charges | 65/66B | €191 | €120 | -€71 | -37.4% |
| Recurring financial charges | 65 | €191 | €120 | -€71 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €8,686 | €58,298 | +€49,612 | +571% |
| Income taxes | 67/77 | €2,939 | €16,981 | +€14,042 | +478% |
| Profit (loss) for the period | 9904 | €5,747 | €41,316 | +€35,569 | +619% |
| Profit (loss) for the period to be appropriated | 9905 | €5,747 | €41,316 | +€35,569 | +619% |
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 15 October 2026 via checked.be.