Fast-Rest: 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.
Fast-Rest
Largest movements
- Current investments -€250,000
down €250,000 (-50.0%), from €500,000 to €250,000
- Deferred charges and accrued income +€29,955
up €29,955 (+80.9%), from €37,032 to €66,987
- Receivables within one year -€17,622
down €17,622 (-26.1%), from €67,432 to €49,810
of which Other amounts receivable: -€35,084
- Tangible fixed assets -€12,785
down €12,785 (-43.6%), from €29,300 to €16,515
of which Furniture and vehicles: -€13,758
- Other debts -€339,025
down €339,025 (-68.2%), from €496,896 to €157,871
- Reserves +€118,673
up €118,673, from €0 to €118,673
- Tax, wage and social debts -€20,370
down €20,370 (-14.2%), from €143,452 to €123,083
of which Taxes: -€16,088
- Gross operating margin -€71,874
down €71,874 (-5.7%), from €1.3m to €1.2m
- Staff costs +€13,237
up €13,237 (+1.4%), from €970,983 to €984,220
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 | €1,021,245 | €770,555 | -€250,690 | -24.5% |
| Fixed assets | 21/28 | €29,300 | €16,515 | -€12,785 | -43.6% |
| Tangible fixed assets | 22/27 | €29,300 | €16,515 | -€12,785 | -43.6% |
| Plant, machinery and equipment | 23 | €3,172 | €5,105 | +€1,933 | +60.9% |
| Furniture and vehicles | 24 | €23,286 | €9,529 | -€13,758 | -59.1% |
| Other tangible fixed assets | 26 | €2,841 | €1,881 | -€960 | -33.8% |
| Current assets | 29/58 | €991,945 | €754,040 | -€237,905 | -24.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €30,310 | €23,794 | -€6,516 | -21.5% |
| Stocks | 30/36 | €30,310 | €23,794 | -€6,516 | -21.5% |
| Amounts receivable within one year | 40/41 | €67,432 | €49,810 | -€17,622 | -26.1% |
| Trade receivables | 40 | €13,907 | €31,369 | +€17,462 | +126% |
| Other amounts receivable | 41 | €53,525 | €18,441 | -€35,084 | -65.5% |
| Current investments | 50/53 | €500,000 | €250,000 | -€250,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €357,171 | €363,449 | +€6,278 | +1.8% |
| Deferred charges and accrued income | 490/1 | €37,032 | €66,987 | +€29,955 | +80.9% |
| Total equity and liabilities | 10/49 | €1,021,245 | €770,555 | -€250,690 | -24.5% |
| Equity | 10/15 | €34,000 | €152,674 | +€118,674 | +349% |
| Contributions | 10/11 | €34,000 | €34,000 | = | 0.0% |
| Reserves | 13 | €0 | €118,673 | +€118,673 | |
| Distributable reserves | 133 | €0 | €118,673 | +€118,673 | |
| Profit (loss) carried forward | 14 | €0 | €1 | +€1 | |
| Amounts payable | 17/49 | €987,245 | €617,881 | -€369,364 | -37.4% |
| Amounts payable after more than one year | 17 | €8,440 | €0 | -€8,440 | -100% |
| Financial debts | 170/4 | €8,440 | €0 | -€8,440 | -100% |
| Amounts payable within one year | 42/48 | €976,255 | €617,881 | -€358,374 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €14,297 | €8,440 | -€5,857 | -41.0% |
| Trade debts | 44 | €321,609 | €328,488 | +€6,879 | +2.1% |
| Suppliers | 440/4 | €321,609 | €328,488 | +€6,879 | +2.1% |
| Taxes, remuneration and social security | 45 | €143,452 | €123,083 | -€20,370 | -14.2% |
| Taxes | 450/3 | €24,684 | €8,595 | -€16,088 | -65.2% |
| Remuneration and social security | 454/9 | €118,769 | €114,487 | -€4,282 | -3.6% |
| Other amounts payable | 47/48 | €496,896 | €157,871 | -€339,025 | -68.2% |
| Accrued charges and deferred income | 492/3 | €2,550 | €0 | -€2,550 | -100% |
| Remuneration, social security and pensions | 62 | €970,983 | €984,220 | +€13,237 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,034 | €18,722 | -€313 | -1.6% |
| Other operating charges | 640/8 | €3,391 | €4,287 | +€896 | +26.4% |
| Gross operating margin | 9900 | €1,267,564 | €1,195,690 | -€71,874 | -5.7% |
| Operating profit (loss) | 9901 | €274,156 | €188,461 | -€85,695 | -31.3% |
| Financial income | 75/76B | €12,983 | €15,025 | +€2,042 | +15.7% |
| Recurring financial income | 75 | €12,983 | €15,025 | +€2,042 | +15.7% |
| Financial charges | 65/66B | €18,639 | €27,596 | +€8,957 | +48.1% |
| Recurring financial charges | 65 | €18,639 | €27,596 | +€8,957 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €268,499 | €175,890 | -€92,610 | -34.5% |
| Income taxes | 67/77 | €65,223 | €57,216 | -€8,007 | -12.3% |
| Profit (loss) for the period | 9904 | €203,277 | €118,674 | -€84,603 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €203,277 | €118,674 | -€84,603 | -41.6% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.