AB RESTO EVENTS: 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.
AB RESTO EVENTS
Largest movements
- Cash -€15,082
down €15,082 (-62.8%), from €24,009 to €8,928
mainly Net result for the year (-€38,230) and Tax, wage and social debts (-€6,112)
- Receivables within one year +€1,270
up €1,270 (+10.4%), from €12,230 to €13,500
of which Trade receivables: +€4,270
- Stocks and contracts -€1,230
down €1,230 (-5.8%), from €21,356 to €20,127
- Profit (loss) carried forward -€38,230
down €38,230 (-154%), from -€24,791 to -€63,022
- Current portion of long-term debt +€17,677
up €17,677 (+1,312%), from €1,348 to €19,025
- Trade debts +€11,271
up €11,271 (+31.4%), from €35,926 to €47,197
- Tax, wage and social debts -€6,112
down €6,112 (-22.8%), from €26,787 to €20,675
of which Remuneration and social security: -€10,484
- Gross operating margin -€41,387
down €41,387 (-30.9%), from €134,098 to €92,711
- Depreciation -€6,921
no longer reported in 2025 (was €6,921)
- Financial charges +€5,345
up €5,345 (+1,296%), from €413 to €5,757
- Staff costs +€1,698
up €1,698 (+1.4%), from €121,809 to €123,506
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 | €93,380 | €78,338 | -€15,042 | -16.1% |
| Fixed assets | 21/28 | €35,784 | €35,784 | = | 0.0% |
| Tangible fixed assets | 22/27 | €35,784 | €35,784 | = | 0.0% |
| Land and buildings | 22 | €226 | €226 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,942 | €1,942 | = | 0.0% |
| Furniture and vehicles | 24 | €27,168 | €27,168 | = | 0.0% |
| Leasing and similar rights | 25 | €6,448 | €6,448 | = | 0.0% |
| Current assets | 29/58 | €57,596 | €42,554 | -€15,042 | -26.1% |
| Stocks and contracts in progress | 3 | €21,356 | €20,127 | -€1,230 | -5.8% |
| Stocks | 30/36 | €21,356 | €20,127 | -€1,230 | -5.8% |
| Amounts receivable within one year | 40/41 | €12,230 | €13,500 | +€1,270 | +10.4% |
| Trade receivables | 40 | €9,230 | €13,500 | +€4,270 | +46.3% |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €24,009 | €8,928 | -€15,082 | -62.8% |
| Total equity and liabilities | 10/49 | €93,380 | €78,338 | -€15,042 | -16.1% |
| Equity | 10/15 | €28,934 | -€9,296 | -€38,230 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,125 | €35,125 | = | 0.0% |
| Distributable reserves | 133 | €35,125 | €35,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,791 | -€63,022 | -€38,230 | -154% |
| Amounts payable | 17/49 | €64,446 | €87,634 | +€23,189 | +36.0% |
| Amounts payable within one year | 42/48 | €64,446 | €87,634 | +€23,189 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €1,348 | €19,025 | +€17,677 | +1,312% |
| Trade debts | 44 | €35,926 | €47,197 | +€11,271 | +31.4% |
| Suppliers | 440/4 | €35,926 | €47,197 | +€11,271 | +31.4% |
| Taxes, remuneration and social security | 45 | €26,787 | €20,675 | -€6,112 | -22.8% |
| Taxes | 450/3 | €6,188 | €10,560 | +€4,372 | +70.7% |
| Remuneration and social security | 454/9 | €20,600 | €10,116 | -€10,484 | -50.9% |
| Other amounts payable | 47/48 | €385 | €737 | +€352 | +91.5% |
| Remuneration, social security and pensions | 62 | €121,809 | €123,506 | +€1,698 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,921 | - | -€6,921 | |
| Other operating charges | 640/8 | €1,947 | €1,677 | -€270 | -13.8% |
| Gross operating margin | 9900 | €134,098 | €92,711 | -€41,387 | -30.9% |
| Operating profit (loss) | 9901 | €3,421 | -€32,473 | -€35,894 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €413 | €5,757 | +€5,345 | +1,296% |
| Recurring financial charges | 65 | €413 | €5,757 | +€5,345 | +1,296% |
| Profit (loss) for the period before taxes | 9903 | €3,010 | -€38,230 | -€41,240 | |
| Income taxes | 67/77 | -€550 | - | +€550 | |
| Profit (loss) for the period | 9904 | €3,560 | -€38,230 | -€41,790 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,560 | -€38,230 | -€41,790 |
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 31 October 2026 via checked.be.