RESUSCI CHILD: 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.
RESUSCI CHILD
Largest movements
- Financial fixed assets +€110,750
new in 2025: €110,750
- Receivables after one year -€59,200
no longer reported in 2025 (was €59,200)
- Receivables within one year +€21,601
new in 2025: €21,601
- Current investments -€15,375
no longer reported in 2025 (was €15,375)
- Tangible fixed assets +€14,971
up €14,971 (+126%), from €11,923 to €26,894
of which Other tangible fixed assets: +€11,917
- Reserves +€76,205
up €76,205 (+65.3%), from €116,701 to €192,906
- Tax, wage and social debts -€4,130
down €4,130 (-13.0%), from €31,688 to €27,558
- Gross operating margin +€94,657
up €94,657 (+687%), from €13,775 to €108,433
- Taxes +€26,309
up €26,309 (+463%), from €5,678 to €31,987
- Financial income +€1,317
up €1,317 (+48.7%), from €2,703 to €4,020
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 | €150,339 | €222,064 | +€71,725 | +47.7% |
| Fixed assets | 21/28 | €11,923 | €137,644 | +€125,721 | +1,054% |
| Tangible fixed assets | 22/27 | €11,923 | €26,894 | +€14,971 | +126% |
| Plant, machinery and equipment | 23 | €7,315 | €10,369 | +€3,054 | +41.7% |
| Other tangible fixed assets | 26 | €4,608 | €16,525 | +€11,917 | +259% |
| Financial fixed assets | 28 | - | €110,750 | +€110,750 | |
| Current assets | 29/58 | €138,416 | €84,420 | -€53,996 | -39.0% |
| Amounts receivable after more than one year | 29 | €59,200 | - | -€59,200 | |
| Other amounts receivable | 291 | €59,200 | - | -€59,200 | |
| Amounts receivable within one year | 40/41 | - | €21,601 | +€21,601 | |
| Other amounts receivable | 41 | - | €21,601 | +€21,601 | |
| Current investments | 50/53 | €15,375 | - | -€15,375 | |
| Cash at bank and in hand | 54/58 | €60,172 | €46,044 | -€14,128 | -23.5% |
| Deferred charges and accrued income | 490/1 | €3,669 | €16,775 | +€13,106 | +357% |
| Total equity and liabilities | 10/49 | €150,339 | €222,064 | +€71,725 | +47.7% |
| Equity | 10/15 | €118,301 | €194,506 | +€76,205 | +64.4% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Contributions outside capital | 11 | €1,600 | €1,600 | = | 0.0% |
| Share premium | 1100/10 | €1,600 | €1,600 | = | 0.0% |
| Reserves | 13 | €116,701 | €192,906 | +€76,205 | +65.3% |
| Distributable reserves | 133 | €116,701 | €192,906 | +€76,205 | +65.3% |
| Amounts payable | 17/49 | €32,038 | €27,558 | -€4,480 | -14.0% |
| Amounts payable within one year | 42/48 | €32,038 | €27,558 | -€4,480 | -14.0% |
| Taxes, remuneration and social security | 45 | €31,688 | €27,558 | -€4,130 | -13.0% |
| Taxes | 450/3 | €31,688 | €27,558 | -€4,130 | -13.0% |
| Other amounts payable | 47/48 | €350 | - | -€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,543 | €3,599 | +€1,056 | +41.5% |
| Other operating charges | 640/8 | €577 | €560 | -€17 | -2.9% |
| Gross operating margin | 9900 | €13,775 | €108,433 | +€94,657 | +687% |
| Operating profit (loss) | 9901 | €10,655 | €104,274 | +€93,618 | +879% |
| Financial income | 75/76B | €2,703 | €4,020 | +€1,317 | +48.7% |
| Recurring financial income | 75 | €2,703 | €4,020 | +€1,317 | +48.7% |
| Financial charges | 65/66B | €738 | €102 | -€636 | -86.2% |
| Recurring financial charges | 65 | €738 | €102 | -€636 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | €12,620 | €108,191 | +€95,572 | +757% |
| Income taxes | 67/77 | €5,678 | €31,987 | +€26,309 | +463% |
| Profit (loss) for the period | 9904 | €6,942 | €76,205 | +€69,263 | +998% |
| Profit (loss) for the period to be appropriated | 9905 | €6,942 | €76,205 | +€69,263 | +998% |
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 27 October 2026 via checked.be.