O'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.
O'RESTO
Largest movements
- Deferred charges and accrued income -€9,670
no longer reported in 2024 (was €9,670)
- Receivables within one year +€5,993
up €5,993 (+105%), from €5,691 to €11,683
of which Other amounts receivable: +€6,231
- Tangible fixed assets +€5,498
up €5,498 (+49.6%), from €11,091 to €16,588
of which Furniture and vehicles: +€7,910
- Stocks and contracts -€5,184
down €5,184 (-14.3%), from €36,264 to €31,080
- Tax, wage and social debts -€1,958
down €1,958 (-13.2%), from €14,816 to €12,858
of which Remuneration and social security: -€3,319
- Contributions -€1,860
down €1,860 (-9.1%), from €20,460 to €18,600
- Reserves +€1,860
new in 2024: €1,860
- Other debts -€1,487
down €1,487 (-28.0%), from €5,320 to €3,833
- Profit (loss) carried forward +€725
up €725 (+3.6%), from €20,420 to €21,145
- Gross operating margin +€11,283
up €11,283 (+30.8%), from €36,622 to €47,905
- Staff costs -€3,204
down €3,204 (-7.4%), from €43,511 to €40,307
- Depreciation +€2,849
up €2,849 (+119%), from €2,397 to €5,246
- Financial income -€828
down €828 (-100.0%), from €828 to €0
of which Non-recurring financial income: -€828
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,795 | €64,699 | -€3,096 | -4.6% |
| Fixed assets | 21/28 | €11,191 | €16,688 | +€5,498 | +49.1% |
| Tangible fixed assets | 22/27 | €11,091 | €16,588 | +€5,498 | +49.6% |
| Plant, machinery and equipment | 23 | €1,663 | €866 | -€797 | -47.9% |
| Furniture and vehicles | 24 | €3,411 | €11,321 | +€7,910 | +232% |
| Other tangible fixed assets | 26 | €6,017 | €4,401 | -€1,616 | -26.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €56,604 | €48,011 | -€8,594 | -15.2% |
| Stocks and contracts in progress | 3 | €36,264 | €31,080 | -€5,184 | -14.3% |
| Stocks | 30/36 | €36,264 | €31,080 | -€5,184 | -14.3% |
| Amounts receivable within one year | 40/41 | €5,691 | €11,683 | +€5,993 | +105% |
| Trade receivables | 40 | €238 | - | -€238 | |
| Other amounts receivable | 41 | €5,452 | €11,683 | +€6,231 | +114% |
| Cash at bank and in hand | 54/58 | €4,980 | €5,247 | +€267 | +5.4% |
| Deferred charges and accrued income | 490/1 | €9,670 | - | -€9,670 | |
| Total equity and liabilities | 10/49 | €67,795 | €64,699 | -€3,096 | -4.6% |
| Equity | 10/15 | €40,880 | €41,605 | +€725 | +1.8% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Contributions outside capital | 11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Other | 1109/19 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €20,420 | €21,145 | +€725 | +3.6% |
| Amounts payable | 17/49 | €26,915 | €23,094 | -€3,821 | -14.2% |
| Amounts payable within one year | 42/48 | €26,915 | €23,094 | -€3,821 | -14.2% |
| Trade debts | 44 | €6,779 | €6,403 | -€376 | -5.5% |
| Suppliers | 440/4 | €6,779 | €6,403 | -€376 | -5.5% |
| Taxes, remuneration and social security | 45 | €14,816 | €12,858 | -€1,958 | -13.2% |
| Taxes | 450/3 | €6,472 | €7,832 | +€1,360 | +21.0% |
| Remuneration and social security | 454/9 | €8,344 | €5,025 | -€3,319 | -39.8% |
| Other amounts payable | 47/48 | €5,320 | €3,833 | -€1,487 | -28.0% |
| Remuneration, social security and pensions | 62 | €43,511 | €40,307 | -€3,204 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,397 | €5,246 | +€2,849 | +119% |
| Other operating charges | 640/8 | €480 | €371 | -€109 | -22.7% |
| Gross operating margin | 9900 | €36,622 | €47,905 | +€11,283 | +30.8% |
| Operating profit (loss) | 9901 | -€9,765 | €1,981 | +€11,746 | |
| Financial income | 75/76B | €828 | €0 | -€828 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -90.9% |
| Non-recurring financial income | 76B | €828 | - | -€828 | |
| Financial charges | 65/66B | €885 | €1,256 | +€370 | +41.8% |
| Recurring financial charges | 65 | €885 | €1,256 | +€370 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,822 | €725 | +€10,548 | |
| Profit (loss) for the period | 9904 | -€9,822 | €725 | +€10,548 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,822 | €725 | +€10,548 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.