Resus: 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.
Resus
Largest movements
- Receivables within one year -€76,454
down €76,454 (-67.5%), from €113,182 to €36,728
of which Trade receivables: -€50,236
- Cash +€10,625
up €10,625 (+68.3%), from €15,556 to €26,181
mainly Receivables within one year (+€76,454) and Other debts (+€42,594)
- Stocks and contracts -€3,394
down €3,394 (-11.5%), from €29,555 to €26,161
- Deferred charges and accrued income -€2,377
down €2,377 (-23.5%), from €10,098 to €7,721
- Profit (loss) carried forward -€132,864
down €132,864 (-5.1%), from -€2.6m to -€2.7m
- Other debts +€42,594
up €42,594 (+1.7%), from €2.5m to €2.6m
- Tax, wage and social debts +€34,993
up €34,993 (+89.3%), from €39,185 to €74,178
of which Remuneration and social security: +€28,655
- Trade debts -€18,049
down €18,049 (-23.1%), from €78,278 to €60,229
- Write-downs -€146,191
down €146,191 (-98.8%), from €148,016 to €1,825
- Gross operating margin -€6,715
down €6,715 (-10.9%), from €61,876 to €55,161
- Other operating charges +€4,663
up €4,663 (+382.3%), from €1,220 to €5,883
- Staff costs -€2,828
down €2,828 (-1.6%), from €179,350 to €176,522
- Financial charges +€1,629
up €1,629 (+371.2%), from €439 to €2,068
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 | €174,482 | €101,156 | -€73,327 | -42.0% |
| Fixed assets | 21/28 | €6,092 | €4,365 | -€1,727 | -28.3% |
| Tangible fixed assets | 22/27 | €6,092 | €4,365 | -€1,727 | -28.3% |
| Plant, machinery and equipment | 23 | €739 | €476 | -€263 | -35.5% |
| Furniture and vehicles | 24 | €5,353 | €3,889 | -€1,464 | -27.4% |
| Current assets | 29/58 | €168,390 | €96,790 | -€71,600 | -42.5% |
| Stocks and contracts in progress | 3 | €29,555 | €26,161 | -€3,394 | -11.5% |
| Stocks | 30/36 | €29,555 | €26,161 | -€3,394 | -11.5% |
| Amounts receivable within one year | 40/41 | €113,182 | €36,728 | -€76,454 | -67.5% |
| Trade receivables | 40 | €86,964 | €36,728 | -€50,236 | -57.8% |
| Other amounts receivable | 41 | €26,218 | €0 | -€26,218 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,556 | €26,181 | +€10,625 | +68.3% |
| Deferred charges and accrued income | 490/1 | €10,098 | €7,721 | -€2,377 | -23.5% |
| Total equity and liabilities | 10/49 | €174,482 | €101,156 | -€73,327 | -42.0% |
| Equity | 10/15 | -€2,490,268 | -€2,623,132 | -€132,864 | -5.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,590,268 | -€2,723,132 | -€132,864 | -5.1% |
| Amounts payable | 17/49 | €2,664,750 | €2,724,287 | +€59,537 | +2.2% |
| Amounts payable within one year | 42/48 | €2,664,750 | €2,724,287 | +€59,537 | +2.2% |
| Trade debts | 44 | €78,278 | €60,229 | -€18,049 | -23.1% |
| Suppliers | 440/4 | €78,278 | €60,229 | -€18,049 | -23.1% |
| Taxes, remuneration and social security | 45 | €39,185 | €74,178 | +€34,993 | +89.3% |
| Taxes | 450/3 | €12,212 | €18,550 | +€6,338 | +51.9% |
| Remuneration and social security | 454/9 | €26,973 | €55,628 | +€28,655 | +106.2% |
| Other amounts payable | 47/48 | €2,547,287 | €2,589,881 | +€42,594 | +1.7% |
| Remuneration, social security and pensions | 62 | €179,350 | €176,522 | -€2,828 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,326 | €1,727 | -€599 | -25.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €148,016 | €1,825 | -€146,191 | -98.8% |
| Other operating charges | 640/8 | €1,220 | €5,883 | +€4,663 | +382.3% |
| Gross operating margin | 9900 | €61,876 | €55,161 | -€6,715 | -10.9% |
| Operating profit (loss) | 9901 | -€269,036 | -€130,796 | +€138,240 | +51.4% |
| Financial charges | 65/66B | €439 | €2,068 | +€1,629 | +371.2% |
| Recurring financial charges | 65 | €439 | €2,068 | +€1,629 | +371.2% |
| Profit (loss) for the period before taxes | 9903 | -€269,474 | -€132,864 | +€136,611 | +50.7% |
| Profit (loss) for the period | 9904 | -€269,474 | -€132,864 | +€136,611 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€269,474 | -€132,864 | +€136,611 | +50.7% |
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 10 October 2026 via checked.be.