NEW RESTO 1815: 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.
NEW RESTO 1815
Largest movements
- Tangible fixed assets -€80,065
down €80,065 (-34.9%), from €229,572 to €149,507
of which Furniture and vehicles: -€77,526
- Intangible fixed assets -€58,114
down €58,114 (-100%), from €58,114 to €0
- Cash +€27,997
up €27,997 (+1,752%), from €1,598 to €29,595
mainly Depreciation (+€171,116) and Receivables within one year (+€12,715)
- Deferred charges and accrued income +€23,360
up €23,360 (+692%), from €3,376 to €26,736
- Receivables within one year -€12,715
down €12,715 (-16.0%), from €79,369 to €66,654
- Debts after one year -€56,184
down €56,184 (-54.8%), from €102,561 to €46,377
- Trade debts -€39,455
down €39,455 (-50.3%), from €78,376 to €38,921
- Current portion of long-term debt -€12,556
down €12,556 (-18.3%), from €68,721 to €56,165
- Turnover +€171,515
up €171,515 (+6.2%), from €2.8m to €2.9m
- Staff costs +€129,547
up €129,547 (+15.7%), from €824,291 to €953,838
- Gross operating margin +€95,447
up €95,447 (+9.0%), from €1.1m to €1.2m
- Depreciation +€39,482
up €39,482 (+30.0%), from €131,634 to €171,116
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 | €452,596 | €343,688 | -€108,908 | -24.1% |
| Fixed assets | 21/28 | €287,686 | €149,507 | -€138,179 | -48.0% |
| Intangible fixed assets | 21 | €58,114 | €0 | -€58,114 | -100% |
| Tangible fixed assets | 22/27 | €229,572 | €149,507 | -€80,065 | -34.9% |
| Furniture and vehicles | 24 | €220,251 | €142,725 | -€77,526 | -35.2% |
| Other tangible fixed assets | 26 | €9,321 | €6,782 | -€2,539 | -27.2% |
| Current assets | 29/58 | €164,910 | €194,181 | +€29,271 | +17.7% |
| Stocks and contracts in progress | 3 | €80,567 | €71,196 | -€9,371 | -11.6% |
| Stocks | 30/36 | €80,567 | €71,196 | -€9,371 | -11.6% |
| Amounts receivable within one year | 40/41 | €79,369 | €66,654 | -€12,715 | -16.0% |
| Trade receivables | 40 | €79,369 | €66,654 | -€12,715 | -16.0% |
| Cash at bank and in hand | 54/58 | €1,598 | €29,595 | +€27,997 | +1,752% |
| Deferred charges and accrued income | 490/1 | €3,376 | €26,736 | +€23,360 | +692% |
| Total equity and liabilities | 10/49 | €452,596 | €343,688 | -€108,908 | -24.1% |
| Equity | 10/15 | €34,436 | €31,337 | -€3,099 | -9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,164 | -€32,263 | -€3,099 | -10.6% |
| Amounts payable | 17/49 | €418,160 | €312,351 | -€105,809 | -25.3% |
| Amounts payable after more than one year | 17 | €102,561 | €46,377 | -€56,184 | -54.8% |
| Financial debts | 170/4 | €102,561 | €46,377 | -€56,184 | -54.8% |
| Amounts payable within one year | 42/48 | €315,599 | €265,974 | -€49,625 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €68,721 | €56,165 | -€12,556 | -18.3% |
| Trade debts | 44 | €78,376 | €38,921 | -€39,455 | -50.3% |
| Suppliers | 440/4 | €78,376 | €38,921 | -€39,455 | -50.3% |
| Taxes, remuneration and social security | 45 | €168,502 | €170,888 | +€2,386 | +1.4% |
| Taxes | 450/3 | €52,465 | €47,948 | -€4,517 | -8.6% |
| Remuneration and social security | 454/9 | €116,037 | €122,940 | +€6,903 | +5.9% |
| Turnover | 70 | €2,777,770 | €2,949,285 | +€171,515 | +6.2% |
| Non-recurring operating income | 76A | €61,442 | - | -€61,442 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,773,554 | €1,788,180 | +€14,626 | +0.8% |
| Remuneration, social security and pensions | 62 | €824,291 | €953,838 | +€129,547 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,634 | €171,116 | +€39,482 | +30.0% |
| Other operating charges | 640/8 | €14,634 | €2,631 | -€12,003 | -82.0% |
| Non-recurring operating charges | 66A | €36,041 | - | -€36,041 | |
| Gross operating margin | 9900 | €1,065,658 | €1,161,105 | +€95,447 | +9.0% |
| Operating profit (loss) | 9901 | €59,058 | €33,520 | -€25,538 | -43.2% |
| Financial income | 75/76B | €286 | - | -€286 | |
| Recurring financial income | 75 | €286 | - | -€286 | |
| Non-recurring financial income | 76B | €286 | - | -€286 | |
| Financial charges | 65/66B | €39,048 | €26,940 | -€12,108 | -31.0% |
| Recurring financial charges | 65 | €39,048 | €26,940 | -€12,108 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €20,296 | €6,580 | -€13,716 | -67.6% |
| Income taxes | 67/77 | - | €9,679 | +€9,679 | |
| Profit (loss) for the period | 9904 | €20,296 | -€3,099 | -€23,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,296 | -€3,099 | -€23,395 |
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 29 October 2026 via checked.be.