D.S RESTORE: 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.
D.S RESTORE
Largest movements
- Receivables within one year +€15,730
new in 2025: €15,730
of which Trade receivables: +€13,744
- Tangible fixed assets +€13,672
new in 2025: €13,672
- Cash +€10,014
up €10,014 (+328.3%), from €3,050 to €13,064
mainly Net result for the year (+€31,468) and Tax, wage and social debts (+€6,050)
- Deferred charges and accrued income +€459
new in 2025: €459
- Profit (loss) carried forward +€31,468
up €31,468, from -€1,954 to €29,514
- Tax, wage and social debts +€6,050
new in 2025: €6,050
- Other debts +€2,797
up €2,797 (+5594.4%), from €50 to €2,847
- Trade debts -€441
down €441 (-22.6%), from €1,954 to €1,513
- Gross operating margin +€42,326
up €42,326, from -€1,954 to €40,372
- Taxes +€5,600
new in 2025: €5,600
- Depreciation +€2,237
new in 2025: €2,237
- Other operating charges +€1,039
new in 2025: €1,039
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 | €3,050 | €42,924 | +€39,874 | +1307.3% |
| Fixed assets | 21/28 | - | €13,672 | +€13,672 | |
| Tangible fixed assets | 22/27 | - | €13,672 | +€13,672 | |
| Furniture and vehicles | 24 | - | €13,672 | +€13,672 | |
| Current assets | 29/58 | €3,050 | €29,252 | +€26,202 | +859.1% |
| Amounts receivable within one year | 40/41 | - | €15,730 | +€15,730 | |
| Trade receivables | 40 | - | €13,744 | +€13,744 | |
| Other amounts receivable | 41 | - | €1,986 | +€1,986 | |
| Cash at bank and in hand | 54/58 | €3,050 | €13,064 | +€10,014 | +328.3% |
| Deferred charges and accrued income | 490/1 | - | €459 | +€459 | |
| Total equity and liabilities | 10/49 | €3,050 | €42,924 | +€39,874 | +1307.3% |
| Equity | 10/15 | €1,046 | €32,514 | +€31,468 | +3009.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,954 | €29,514 | +€31,468 | |
| Amounts payable | 17/49 | €2,004 | €10,410 | +€8,406 | +419.4% |
| Amounts payable within one year | 42/48 | €2,004 | €10,410 | +€8,406 | +419.4% |
| Trade debts | 44 | €1,954 | €1,513 | -€441 | -22.6% |
| Suppliers | 440/4 | €1,954 | €1,513 | -€441 | -22.6% |
| Taxes, remuneration and social security | 45 | - | €6,050 | +€6,050 | |
| Taxes | 450/3 | - | €6,050 | +€6,050 | |
| Other amounts payable | 47/48 | €50 | €2,847 | +€2,797 | +5594.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,237 | +€2,237 | |
| Other operating charges | 640/8 | - | €1,039 | +€1,039 | |
| Gross operating margin | 9900 | -€1,954 | €40,372 | +€42,326 | |
| Operating profit (loss) | 9901 | -€1,954 | €37,095 | +€39,049 | |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | - | €96 | +€96 | |
| Recurring financial charges | 65 | - | €96 | +€96 | |
| Profit (loss) for the period before taxes | 9903 | -€1,954 | €37,068 | +€39,022 | |
| Income taxes | 67/77 | - | €5,600 | +€5,600 | |
| Profit (loss) for the period | 9904 | -€1,954 | €31,468 | +€33,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,954 | €31,468 | +€33,422 |
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.