DC RESTO: what changed
Two fiscal 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.
DC RESTO
Largest movements
- Tangible fixed assets -€152,881
down €152,881 (-100.0%), from €152,881 to €0
of which Other tangible fixed assets: -€144,467
- Receivables within one year +€150,329
up €150,329 (+5245.9%), from €2,866 to €153,195
of which Trade receivables: +€152,881
- Cash +€2,935
up €2,935 (+4491.9%), from €65 to €3,001
mainly Investment in fixed assets (net) (+€152,881) and Other debts (+€35,372)
- Other debts +€35,372
up €35,372 (+9.3%), from €381,788 to €417,160
- Profit (loss) carried forward -€21,542
down €21,542 (-6.3%), from -€340,508 to -€362,050
- Debts after one year -€14,214
down €14,214 (-39.5%), from €35,978 to €21,764
- Depreciation -€24,098
down €24,098 (-100.0%), from €24,098 to €0
- Financial charges +€11,576
up €11,576 (+227.1%), from €5,098 to €16,674
of which Non-recurring financial charges: +€11,171
- Gross operating margin +€7,664
up €7,664 (+66.2%), from -€11,578 to -€3,914
- Financial income -€2,106
down €2,106 (-100.0%), from €2,106 to €0
- Other operating charges +€291
up €291 (+43.9%), from €664 to €955
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 | €155,812 | €156,196 | +€383 | +0.2% |
| Fixed assets | 21/28 | €152,881 | €0 | -€152,881 | -100.0% |
| Tangible fixed assets | 22/27 | €152,881 | €0 | -€152,881 | -100.0% |
| Plant, machinery and equipment | 23 | €7,745 | €0 | -€7,745 | -100.0% |
| Furniture and vehicles | 24 | €669 | €0 | -€669 | -100.0% |
| Other tangible fixed assets | 26 | €144,467 | €0 | -€144,467 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,931 | €156,196 | +€153,265 | +5229.1% |
| Amounts receivable within one year | 40/41 | €2,866 | €153,195 | +€150,329 | +5245.9% |
| Trade receivables | 40 | €0 | €152,881 | +€152,881 | |
| Other amounts receivable | 41 | €2,866 | €314 | -€2,552 | -89.1% |
| Cash at bank and in hand | 54/58 | €65 | €3,001 | +€2,935 | +4491.9% |
| Total equity and liabilities | 10/49 | €155,812 | €156,196 | +€383 | +0.2% |
| Equity | 10/15 | -€321,958 | -€343,500 | -€21,542 | -6.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€340,508 | -€362,050 | -€21,542 | -6.3% |
| Amounts payable | 17/49 | €477,770 | €499,696 | +€21,926 | +4.6% |
| Amounts payable after more than one year | 17 | €35,978 | €21,764 | -€14,214 | -39.5% |
| Financial debts | 170/4 | €35,978 | €21,764 | -€14,214 | -39.5% |
| Amounts payable within one year | 42/48 | €435,518 | €470,859 | +€35,340 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €53,154 | €52,856 | -€299 | -0.6% |
| Trade debts | 44 | €168 | €844 | +€676 | +401.9% |
| Suppliers | 440/4 | €168 | €844 | +€676 | +401.9% |
| Taxes, remuneration and social security | 45 | €409 | €0 | -€409 | -100.0% |
| Taxes | 450/3 | €409 | €0 | -€409 | -100.0% |
| Other amounts payable | 47/48 | €381,788 | €417,160 | +€35,372 | +9.3% |
| Accrued charges and deferred income | 492/3 | €6,274 | €7,073 | +€799 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,098 | €0 | -€24,098 | -100.0% |
| Other operating charges | 640/8 | €664 | €955 | +€291 | +43.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€11,578 | -€3,914 | +€7,664 | +66.2% |
| Operating profit (loss) | 9901 | -€36,339 | -€4,869 | +€31,471 | +86.6% |
| Financial income | 75/76B | €2,106 | €0 | -€2,106 | -100.0% |
| Recurring financial income | 75 | €2,106 | €0 | -€2,106 | -100.0% |
| Financial charges | 65/66B | €5,098 | €16,674 | +€11,576 | +227.1% |
| Recurring financial charges | 65 | €5,098 | €5,503 | +€405 | +7.9% |
| Non-recurring financial charges | 66B | - | €11,171 | +€11,171 | |
| Profit (loss) for the period before taxes | 9903 | -€39,331 | -€21,542 | +€17,789 | +45.2% |
| Profit (loss) for the period | 9904 | -€39,331 | -€21,542 | +€17,789 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,331 | -€21,542 | +€17,789 | +45.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.