N&L 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.
N&L RESTO
Largest movements
- Cash +€10,346
up €10,346 (+16.2%), from €63,863 to €74,210
mainly Net result for the year (+€42,281) and Tax, wage and social debts (+€6,566)
- Receivables within one year +€3,962
up €3,962 (+125%), from €3,179 to €7,141
of which Other amounts receivable: +€3,815
- Profit (loss) carried forward +€42,281
up €42,281 (+149%), from €28,464 to €70,745
- Other debts -€30,396
down €30,396 (-99.3%), from €30,624 to €228
- Tax, wage and social debts +€6,566
up €6,566 (+173%), from €3,798 to €10,364
of which Remuneration and social security: +€8,316
- Trade debts -€3,907
down €3,907 (-25.4%), from €15,406 to €11,499
- Turnover -€414,399
no longer reported in 2025 (was €414,399)
- Purchases and services -€284,569
no longer reported in 2025 (was €284,569)
- Gross operating margin +€72,757
up €72,757 (+56.0%), from €129,830 to €202,586
- Staff costs +€64,381
up €64,381 (+74.0%), from €87,026 to €151,407
- Taxes +€6,011
new in 2025: €6,011
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 | €79,793 | €94,336 | +€14,543 | +18.2% |
| Fixed assets | 21/28 | €10,500 | €11,299 | +€799 | +7.6% |
| Tangible fixed assets | 22/27 | - | €799 | +€799 | |
| Furniture and vehicles | 24 | - | €799 | +€799 | |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €69,293 | €83,037 | +€13,744 | +19.8% |
| Stocks and contracts in progress | 3 | €2,251 | €1,687 | -€564 | -25.1% |
| Stocks | 30/36 | €2,251 | €1,687 | -€564 | -25.1% |
| Amounts receivable within one year | 40/41 | €3,179 | €7,141 | +€3,962 | +125% |
| Trade receivables | 40 | €1,352 | €1,500 | +€148 | +10.9% |
| Other amounts receivable | 41 | €1,826 | €5,641 | +€3,815 | +209% |
| Cash at bank and in hand | 54/58 | €63,863 | €74,210 | +€10,346 | +16.2% |
| Total equity and liabilities | 10/49 | €79,793 | €94,336 | +€14,543 | +18.2% |
| Equity | 10/15 | €29,964 | €72,245 | +€42,281 | +141% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,464 | €70,745 | +€42,281 | +149% |
| Amounts payable | 17/49 | €49,829 | €22,091 | -€27,738 | -55.7% |
| Amounts payable within one year | 42/48 | €49,829 | €22,091 | -€27,738 | -55.7% |
| Trade debts | 44 | €15,406 | €11,499 | -€3,907 | -25.4% |
| Suppliers | 440/4 | €15,406 | €11,499 | -€3,907 | -25.4% |
| Taxes, remuneration and social security | 45 | €3,798 | €10,364 | +€6,566 | +173% |
| Taxes | 450/3 | €3,798 | €2,048 | -€1,751 | -46.1% |
| Remuneration and social security | 454/9 | - | €8,316 | +€8,316 | |
| Other amounts payable | 47/48 | €30,624 | €228 | -€30,396 | -99.3% |
| Turnover | 70 | €414,399 | - | -€414,399 | |
| Goods, raw materials, services and sundry goods | 60/61 | €284,569 | - | -€284,569 | |
| Remuneration, social security and pensions | 62 | €87,026 | €151,407 | +€64,381 | +74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €276 | +€276 | |
| Other operating charges | 640/8 | - | €2,427 | +€2,427 | |
| Gross operating margin | 9900 | €129,830 | €202,586 | +€72,757 | +56.0% |
| Operating profit (loss) | 9901 | €42,804 | €48,477 | +€5,673 | +13.3% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €51 | €190 | +€139 | +271% |
| Recurring financial charges | 65 | €51 | €190 | +€139 | +271% |
| Profit (loss) for the period before taxes | 9903 | €42,753 | €48,292 | +€5,539 | +13.0% |
| Income taxes | 67/77 | - | €6,011 | +€6,011 | |
| Profit (loss) for the period | 9904 | €42,753 | €42,281 | -€472 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,753 | €42,281 | -€472 | -1.1% |
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 13 October 2026 via checked.be.