MC 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.
MC RESTO
Largest movements
- Receivables within one year -€112,028
down €112,028 (-67.4%), from €166,278 to €54,251
of which Other amounts receivable: -€112,945
- Cash +€23,902
up €23,902 (+86.8%), from €27,552 to €51,453
mainly Receivables within one year (+€112,028) and Net result for the year (+€57,654)
- Tangible fixed assets -€21,204
down €21,204 (-36.7%), from €57,792 to €36,589
of which Other tangible fixed assets: -€11,465
- Deferred charges and accrued income -€8,230
down €8,230 (-72.3%), from €11,377 to €3,147
- Stocks and contracts +€4,218
up €4,218 (+23.1%), from €18,225 to €22,444
- Profit (loss) carried forward -€132,346
down €132,346 (-66.0%), from €200,514 to €68,168
- Tax, wage and social debts +€29,243
up €29,243 (+98.8%), from €29,612 to €58,855
of which Taxes: +€21,332
- Trade debts -€10,238
down €10,238 (-22.8%), from €44,899 to €34,661
- Gross operating margin +€32,094
up €32,094 (+8.1%), from €394,159 to €426,253
- Staff costs -€18,322
down €18,322 (-5.8%), from €318,021 to €299,700
- Taxes +€15,911
up €15,911 (+168.0%), from €9,473 to €25,384
- Other operating charges +€5,407
up €5,407 (+118.6%), from €4,560 to €9,967
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 | €281,225 | €167,884 | -€113,341 | -40.3% |
| Fixed assets | 21/28 | €57,792 | €36,589 | -€21,204 | -36.7% |
| Tangible fixed assets | 22/27 | €57,792 | €36,589 | -€21,204 | -36.7% |
| Furniture and vehicles | 24 | €29,671 | €19,932 | -€9,739 | -32.8% |
| Other tangible fixed assets | 26 | €28,121 | €16,656 | -€11,465 | -40.8% |
| Current assets | 29/58 | €223,432 | €131,295 | -€92,137 | -41.2% |
| Stocks and contracts in progress | 3 | €18,225 | €22,444 | +€4,218 | +23.1% |
| Stocks | 30/36 | €18,225 | €22,444 | +€4,218 | +23.1% |
| Amounts receivable within one year | 40/41 | €166,278 | €54,251 | -€112,028 | -67.4% |
| Trade receivables | 40 | €7,140 | €8,056 | +€917 | +12.8% |
| Other amounts receivable | 41 | €159,139 | €46,194 | -€112,945 | -71.0% |
| Cash at bank and in hand | 54/58 | €27,552 | €51,453 | +€23,902 | +86.8% |
| Deferred charges and accrued income | 490/1 | €11,377 | €3,147 | -€8,230 | -72.3% |
| Total equity and liabilities | 10/49 | €281,225 | €167,884 | -€113,341 | -40.3% |
| Equity | 10/15 | €206,714 | €74,368 | -€132,346 | -64.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,514 | €68,168 | -€132,346 | -66.0% |
| Amounts payable | 17/49 | €74,511 | €93,516 | +€19,005 | +25.5% |
| Amounts payable within one year | 42/48 | €74,511 | €93,516 | +€19,005 | +25.5% |
| Trade debts | 44 | €44,899 | €34,661 | -€10,238 | -22.8% |
| Suppliers | 440/4 | €44,899 | €34,661 | -€10,238 | -22.8% |
| Taxes, remuneration and social security | 45 | €29,612 | €58,855 | +€29,243 | +98.8% |
| Taxes | 450/3 | €11,767 | €33,098 | +€21,332 | +181.3% |
| Remuneration and social security | 454/9 | €17,845 | €25,756 | +€7,911 | +44.3% |
| Remuneration, social security and pensions | 62 | €318,021 | €299,700 | -€18,322 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,800 | €24,428 | +€3,628 | +17.4% |
| Other operating charges | 640/8 | €4,560 | €9,967 | +€5,407 | +118.6% |
| Gross operating margin | 9900 | €394,159 | €426,253 | +€32,094 | +8.1% |
| Operating profit (loss) | 9901 | €50,778 | €92,159 | +€41,381 | +81.5% |
| Financial income | 75/76B | €71 | €48 | -€24 | -33.0% |
| Recurring financial income | 75 | €71 | €48 | -€24 | -33.0% |
| Financial charges | 65/66B | €5,230 | €9,168 | +€3,939 | +75.3% |
| Recurring financial charges | 65 | €5,230 | €9,168 | +€3,939 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | €45,620 | €83,038 | +€37,419 | +82.0% |
| Income taxes | 67/77 | €9,473 | €25,384 | +€15,911 | +168.0% |
| Profit (loss) for the period | 9904 | €36,147 | €57,654 | +€21,507 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,147 | €57,654 | +€21,507 | +59.5% |
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 11 October 2026 via checked.be.