INJA RESTO: 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.
What changed
INJA RESTO
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€32,200
2024 · €239,362-€207,162
Equity
€12.9m
2024 · €12.9m+€32,200
Cash
€166,140
2024 · €144,183+€21,956
Balance sheet total
€13.2m
2024 · €13.8m-€605,363
Largest movements
Assets
- Current investments -€666,477
down €666,477 (-6.4%), from €10.4m to €9.7m
- Deferred charges and accrued income +€153,298
up €153,298 (+63.2%), from €242,521 to €395,819
Equity and liabilities
- Other debts -€340,219
no longer reported in 2025 (was €340,219)
- Tax, wage and social debts -€339,840
down €339,840 (-57.1%), from €595,464 to €255,624
Income statement
- Financial charges +€154,371
up €154,371 (+223.6%), from €69,054 to €223,425
- Other operating charges +€111,635
up €111,635 (+1811.9%), from €6,161 to €117,797
- Taxes -€101,544
down €101,544 (-78.1%), from €129,976 to €28,432
- Financial income -€84,280
down €84,280 (-15.4%), from €547,269 to €462,989
- Gross operating margin +€21,338
up €21,338 (+54.4%), from -€39,255 to -€17,917
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.
Result 2024
€239,362
Gross operating margin
+€21,338
Depreciation
+€20,242
Other operating charges
-€111,635
Financial income
-€84,280
Financial charges
-€154,371
Taxes
+€101,544
Result 2025
€32,200
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.
From operations
-€692,053
Investment
+€666,477
Financing
+€47,532
Cash 2024
€144,183
From operations (derived)
-€692,053
Net result for the year
+€32,200
Depreciation
+€43,219
Receivables within one year
+€70,922
Deferred charges and accrued income
-€153,298
Trade debts
-€5,096
Tax, wage and social debts
-€339,840
Other debts
-€340,219
Accrued charges and deferred income
+€60
Investment (derived)
+€666,477
Current investments
+€666,477
Financing
+€47,532
Debts after one year
-€25,000
Short-term financial debts
+€72,532
Cash 2025
€166,140
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,842,636 | €13,237,273 | -€605,363 | -4.4% |
| Fixed assets | 21/28 | €371,181 | €327,962 | -€43,219 | -11.6% |
| Tangible fixed assets | 22/27 | €371,181 | €327,962 | -€43,219 | -11.6% |
| Land and buildings | 22 | €343,211 | €313,115 | -€30,096 | -8.8% |
| Plant, machinery and equipment | 23 | €5,583 | €2,480 | -€3,102 | -55.6% |
| Furniture and vehicles | 24 | €12,387 | €2,367 | -€10,020 | -80.9% |
| Other tangible fixed assets | 26 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €13,471,456 | €12,909,311 | -€562,144 | -4.2% |
| Amounts receivable within one year | 40/41 | €2,697,046 | €2,626,125 | -€70,922 | -2.6% |
| Trade receivables | 40 | €169,597 | €2,419 | -€167,178 | -98.6% |
| Other amounts receivable | 41 | €2,527,450 | €2,623,705 | +€96,256 | +3.8% |
| Current investments | 50/53 | €10,387,705 | €9,721,228 | -€666,477 | -6.4% |
| Cash at bank and in hand | 54/58 | €144,183 | €166,140 | +€21,956 | +15.2% |
| Deferred charges and accrued income | 490/1 | €242,521 | €395,819 | +€153,298 | +63.2% |
| Total equity and liabilities | 10/49 | €13,842,636 | €13,237,273 | -€605,363 | -4.4% |
| Equity | 10/15 | €12,872,252 | €12,904,451 | +€32,200 | +0.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Revaluation surpluses | 12 | €265,756 | €265,756 | = | 0.0% |
| Reserves | 13 | €4,296,500 | €4,328,500 | +€32,000 | +0.7% |
| Non-distributable reserves | 130/1 | €106,500 | €106,500 | = | 0.0% |
| Legal reserve | 130 | €106,500 | €106,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €4,115,000 | €4,147,000 | +€32,000 | +0.8% |
| Profit (loss) carried forward | 14 | €8,234,996 | €8,235,195 | +€200 | 0.0% |
| Amounts payable | 17/49 | €970,385 | €332,822 | -€637,563 | -65.7% |
| Amounts payable after more than one year | 17 | €25,000 | - | -€25,000 | |
| Other amounts payable | 178/9 | €25,000 | - | -€25,000 | |
| Amounts payable within one year | 42/48 | €942,745 | €330,122 | -€612,623 | -65.0% |
| Financial debts | 43 | - | €72,532 | +€72,532 | |
| Credit institutions | 430/8 | - | €72,532 | +€72,532 | |
| Trade debts | 44 | €7,062 | €1,966 | -€5,096 | -72.2% |
| Suppliers | 440/4 | €7,062 | €1,966 | -€5,096 | -72.2% |
| Taxes, remuneration and social security | 45 | €595,464 | €255,624 | -€339,840 | -57.1% |
| Taxes | 450/3 | €595,464 | €255,624 | -€339,840 | -57.1% |
| Other amounts payable | 47/48 | €340,219 | - | -€340,219 | |
| Accrued charges and deferred income | 492/3 | €2,640 | €2,700 | +€60 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,461 | €43,219 | -€20,242 | -31.9% |
| Other operating charges | 640/8 | €6,161 | €117,797 | +€111,635 | +1811.9% |
| Gross operating margin | 9900 | -€39,255 | -€17,917 | +€21,338 | +54.4% |
| Operating profit (loss) | 9901 | -€108,878 | -€178,933 | -€70,055 | -64.3% |
| Financial income | 75/76B | €547,269 | €462,989 | -€84,280 | -15.4% |
| Recurring financial income | 75 | €547,269 | €462,989 | -€84,280 | -15.4% |
| Financial charges | 65/66B | €69,054 | €223,425 | +€154,371 | +223.6% |
| Recurring financial charges | 65 | €69,054 | €223,425 | +€154,371 | +223.6% |
| Profit (loss) for the period before taxes | 9903 | €369,338 | €60,631 | -€308,706 | -83.6% |
| Income taxes | 67/77 | €129,976 | €28,432 | -€101,544 | -78.1% |
| Profit (loss) for the period | 9904 | €239,362 | €32,200 | -€207,162 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €239,362 | €32,200 | -€207,162 | -86.5% |
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 9 October 2026 via checked.be.