RESYDENTIA: 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.
RESYDENTIA
Largest movements
- Cash -€388,055
down €388,055 (-89.8%), from €432,325 to €44,270
mainly Other debts (-€655,601) and Contributions, distributions and other (-€48,200)
- Tangible fixed assets -€114,495
down €114,495 (-7.9%), from €1.5m to €1.3m
of which Land and buildings: -€112,501
- Other debts -€655,601
down €655,601 (-80.7%), from €812,125 to €156,524
- Reserves +€149,642
up €149,642 (+18.6%), from €804,000 to €953,642
of which Distributable reserves: +€97,575
- Gross operating margin +€17,370
up €17,370 (+4.5%), from €382,366 to €399,736
- Taxes -€15,357
down €15,357 (-19.9%), from €77,356 to €61,999
- Depreciation -€8,515
down €8,515 (-6.8%), from €126,007 to €117,491
- Financial income +€5,207
up €5,207 (+463.5%), from €1,123 to €6,330
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 | €1,886,925 | €1,385,219 | -€501,706 | -26.6% |
| Fixed assets | 21/28 | €1,451,553 | €1,337,059 | -€114,495 | -7.9% |
| Tangible fixed assets | 22/27 | €1,451,553 | €1,337,059 | -€114,495 | -7.9% |
| Land and buildings | 22 | €1,446,508 | €1,334,007 | -€112,501 | -7.8% |
| Plant, machinery and equipment | 23 | €59 | - | -€59 | |
| Furniture and vehicles | 24 | €4,987 | €3,052 | -€1,935 | -38.8% |
| Current assets | 29/58 | €435,372 | €48,161 | -€387,211 | -88.9% |
| Amounts receivable within one year | 40/41 | €729 | €2,099 | +€1,370 | +187.9% |
| Other amounts receivable | 41 | €729 | €2,099 | +€1,370 | +187.9% |
| Cash at bank and in hand | 54/58 | €432,325 | €44,270 | -€388,055 | -89.8% |
| Deferred charges and accrued income | 490/1 | €2,317 | €1,792 | -€525 | -22.7% |
| Total equity and liabilities | 10/49 | €1,886,925 | €1,385,219 | -€501,706 | -26.6% |
| Equity | 10/15 | €981,034 | €1,130,676 | +€149,642 | +15.3% |
| Contributions | 10/11 | €177,034 | €177,034 | = | 0.0% |
| Reserves | 13 | €804,000 | €953,642 | +€149,642 | +18.6% |
| Tax-exempt reserves | 132 | €412,230 | €464,296 | +€52,067 | +12.6% |
| Distributable reserves | 133 | €391,771 | €489,346 | +€97,575 | +24.9% |
| Amounts payable | 17/49 | €905,891 | €254,544 | -€651,347 | -71.9% |
| Amounts payable after more than one year | 17 | €3,670 | €3,900 | +€230 | +6.3% |
| Other amounts payable | 178/9 | €3,670 | €3,900 | +€230 | +6.3% |
| Amounts payable within one year | 42/48 | €875,985 | €222,378 | -€653,607 | -74.6% |
| Trade debts | 44 | €1,737 | €607 | -€1,130 | -65.1% |
| Suppliers | 440/4 | €1,737 | €607 | -€1,130 | -65.1% |
| Taxes, remuneration and social security | 45 | €62,123 | €65,247 | +€3,123 | +5.0% |
| Taxes | 450/3 | €62,123 | €65,247 | +€3,123 | +5.0% |
| Other amounts payable | 47/48 | €812,125 | €156,524 | -€655,601 | -80.7% |
| Accrued charges and deferred income | 492/3 | €26,235 | €28,266 | +€2,030 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,007 | €117,491 | -€8,515 | -6.8% |
| Other operating charges | 640/8 | €27,802 | €28,615 | +€813 | +2.9% |
| Gross operating margin | 9900 | €382,366 | €399,736 | +€17,370 | +4.5% |
| Operating profit (loss) | 9901 | €228,558 | €253,630 | +€25,072 | +11.0% |
| Financial income | 75/76B | €1,123 | €6,330 | +€5,207 | +463.5% |
| Recurring financial income | 75 | €1,123 | €6,330 | +€5,207 | +463.5% |
| Financial charges | 65/66B | €87 | €119 | +€32 | +36.1% |
| Recurring financial charges | 65 | €87 | €119 | +€32 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | €229,594 | €259,841 | +€30,247 | +13.2% |
| Income taxes | 67/77 | €77,356 | €61,999 | -€15,357 | -19.9% |
| Profit (loss) for the period | 9904 | €152,238 | €197,842 | +€45,604 | +30.0% |
| Transfer from tax-exempt reserves | 789 | €40,553 | €40,553 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €92,620 | +€92,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €192,791 | €145,775 | -€47,016 | -24.4% |
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.