ID-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.
ID-RESTO
Largest movements
- Tangible fixed assets +€134,262
up €134,262 (+430.3%), from €31,199 to €165,461
of which Other tangible fixed assets: +€100,106
- Receivables within one year -€17,082
down €17,082 (-45.6%), from €37,493 to €20,411
of which Other amounts receivable: -€12,085
- Stocks and contracts +€11,638
up €11,638 (+137.9%), from €8,437 to €20,074
- Debts after one year +€70,558
up €70,558 (+1588.5%), from €4,442 to €75,000
- Other debts +€57,840
new in 2025: €57,840
- Short-term financial debts +€22,976
new in 2025: €22,976
- Profit (loss) carried forward -€15,523
down €15,523 (-18.3%), from -€84,803 to -€100,325
- Trade debts -€9,821
down €9,821 (-16.3%), from €60,399 to €50,578
- Gross operating margin -€77,068
down €77,068 (-29.5%), from €261,431 to €184,363
- Staff costs -€74,421
down €74,421 (-30.1%), from €247,387 to €172,966
- Other operating charges -€20,188
down €20,188 (-67.3%), from €30,000 to €9,812
- Taxes +€2,867
up €2,867 (+1643.7%), from €174 to €3,041
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 | €84,661 | €211,780 | +€127,119 | +150.2% |
| Fixed assets | 21/28 | €31,199 | €165,461 | +€134,262 | +430.3% |
| Tangible fixed assets | 22/27 | €31,199 | €165,461 | +€134,262 | +430.3% |
| Plant, machinery and equipment | 23 | €12,927 | €33,409 | +€20,481 | +158.4% |
| Furniture and vehicles | 24 | €18,271 | €31,946 | +€13,675 | +74.8% |
| Other tangible fixed assets | 26 | - | €100,106 | +€100,106 | |
| Current assets | 29/58 | €53,463 | €46,320 | -€7,143 | -13.4% |
| Stocks and contracts in progress | 3 | €8,437 | €20,074 | +€11,638 | +137.9% |
| Stocks | 30/36 | €8,437 | €20,074 | +€11,638 | +137.9% |
| Amounts receivable within one year | 40/41 | €37,493 | €20,411 | -€17,082 | -45.6% |
| Trade receivables | 40 | €7,423 | €2,425 | -€4,997 | -67.3% |
| Other amounts receivable | 41 | €30,070 | €17,985 | -€12,085 | -40.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,623 | €5,384 | -€238 | -4.2% |
| Deferred charges and accrued income | 490/1 | €1,911 | €450 | -€1,460 | -76.4% |
| Total equity and liabilities | 10/49 | €84,661 | €211,780 | +€127,119 | +150.2% |
| Equity | 10/15 | -€12,860 | -€28,382 | -€15,523 | -120.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €53,343 | €53,343 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Own shares acquired | 1312 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,483 | €51,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,803 | -€100,325 | -€15,523 | -18.3% |
| Amounts payable | 17/49 | €97,521 | €240,163 | +€142,642 | +146.3% |
| Amounts payable after more than one year | 17 | €4,442 | €75,000 | +€70,558 | +1588.5% |
| Financial debts | 170/4 | €4,442 | €75,000 | +€70,558 | +1588.5% |
| Amounts payable within one year | 42/48 | €93,079 | €165,163 | +€72,084 | +77.4% |
| Current portion of amounts payable after more than one year | 42 | €5,286 | €7,944 | +€2,658 | +50.3% |
| Financial debts | 43 | - | €22,976 | +€22,976 | |
| Credit institutions | 430/8 | - | €22,976 | +€22,976 | |
| Trade debts | 44 | €60,399 | €50,578 | -€9,821 | -16.3% |
| Suppliers | 440/4 | €60,399 | €50,578 | -€9,821 | -16.3% |
| Advances received on contracts in progress | 46 | €7,581 | - | -€7,581 | |
| Taxes, remuneration and social security | 45 | €19,812 | €25,825 | +€6,012 | +30.3% |
| Taxes | 450/3 | €6,572 | €14,139 | +€7,567 | +115.1% |
| Remuneration and social security | 454/9 | €13,240 | €11,686 | -€1,554 | -11.7% |
| Other amounts payable | 47/48 | - | €57,840 | +€57,840 | |
| Remuneration, social security and pensions | 62 | €247,387 | €172,966 | -€74,421 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,580 | €11,186 | +€1,606 | +16.8% |
| Other operating charges | 640/8 | €30,000 | €9,812 | -€20,188 | -67.3% |
| Gross operating margin | 9900 | €261,431 | €184,363 | -€77,068 | -29.5% |
| Operating profit (loss) | 9901 | -€25,536 | -€9,602 | +€15,934 | +62.4% |
| Financial income | 75/76B | €1,829 | €9 | -€1,820 | -99.5% |
| Recurring financial income | 75 | €1,829 | €9 | -€1,820 | -99.5% |
| Financial charges | 65/66B | €2,700 | €2,889 | +€189 | +7.0% |
| Recurring financial charges | 65 | €2,700 | €2,889 | +€189 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,407 | -€12,482 | +€13,925 | +52.7% |
| Income taxes | 67/77 | €174 | €3,041 | +€2,867 | +1643.7% |
| Profit (loss) for the period | 9904 | -€26,581 | -€15,523 | +€11,058 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,581 | -€15,523 | +€11,058 | +41.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.