RD RESTAURATION: what changed
Two fiscal 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.
RD RESTAURATION
Largest movements
- Cash +€34,500
up €34,500 (+275.3%), from €12,531 to €47,031
mainly Net result for the year (+€21,893) and Depreciation (+€6,592)
- Tangible fixed assets -€6,218
down €6,218 (-39.5%), from €15,756 to €9,538
of which Plant, machinery and equipment: -€13,227
- Receivables within one year +€2,164
up €2,164 (+53.0%), from €4,085 to €6,249
- Profit (loss) carried forward +€21,893
up €21,893 (+47.4%), from -€46,187 to -€24,294
- Tax, wage and social debts +€3,278
up €3,278 (+78.3%), from €4,185 to €7,463
of which Remuneration and social security: +€2,138
- Other debts +€2,753
up €2,753 (+4.9%), from €56,056 to €58,809
- Trade debts +€2,055
up €2,055 (+183.8%), from €1,118 to €3,173
- Turnover +€24,849
up €24,849 (+15.1%), from €164,029 to €188,878
- Gross operating margin +€21,726
up €21,726 (+39.7%), from €54,794 to €76,520
- Staff costs -€3,852
down €3,852 (-7.9%), from €48,608 to €44,756
- Purchases and services +€3,123
up €3,123 (+2.9%), from €109,235 to €112,358
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 | €35,632 | €65,611 | +€29,979 | +84.1% |
| Fixed assets | 21/28 | €17,256 | €11,038 | -€6,218 | -36.0% |
| Tangible fixed assets | 22/27 | €15,756 | €9,538 | -€6,218 | -39.5% |
| Plant, machinery and equipment | 23 | €15,756 | €2,529 | -€13,227 | -83.9% |
| Furniture and vehicles | 24 | - | €7,009 | +€7,009 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €18,376 | €54,573 | +€36,197 | +197.0% |
| Stocks and contracts in progress | 3 | €1,009 | €603 | -€406 | -40.2% |
| Stocks | 30/36 | €1,009 | €603 | -€406 | -40.2% |
| Amounts receivable within one year | 40/41 | €4,085 | €6,249 | +€2,164 | +53.0% |
| Trade receivables | 40 | €4,085 | €6,249 | +€2,164 | +53.0% |
| Cash at bank and in hand | 54/58 | €12,531 | €47,031 | +€34,500 | +275.3% |
| Deferred charges and accrued income | 490/1 | €751 | €690 | -€61 | -8.1% |
| Total equity and liabilities | 10/49 | €35,632 | €65,611 | +€29,979 | +84.1% |
| Equity | 10/15 | -€25,727 | -€3,834 | +€21,893 | +85.1% |
| 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 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,187 | -€24,294 | +€21,893 | +47.4% |
| Amounts payable | 17/49 | €61,359 | €69,445 | +€8,086 | +13.2% |
| Amounts payable within one year | 42/48 | €61,359 | €69,445 | +€8,086 | +13.2% |
| Trade debts | 44 | €1,118 | €3,173 | +€2,055 | +183.8% |
| Suppliers | 440/4 | €1,118 | €3,173 | +€2,055 | +183.8% |
| Taxes, remuneration and social security | 45 | €4,185 | €7,463 | +€3,278 | +78.3% |
| Taxes | 450/3 | €916 | €2,056 | +€1,140 | +124.5% |
| Remuneration and social security | 454/9 | €3,269 | €5,407 | +€2,138 | +65.4% |
| Other amounts payable | 47/48 | €56,056 | €58,809 | +€2,753 | +4.9% |
| Turnover | 70 | €164,029 | €188,878 | +€24,849 | +15.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €109,235 | €112,358 | +€3,123 | +2.9% |
| Remuneration, social security and pensions | 62 | €48,608 | €44,756 | -€3,852 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,850 | €6,592 | -€258 | -3.8% |
| Other operating charges | 640/8 | €2,218 | €1,239 | -€979 | -44.1% |
| Gross operating margin | 9900 | €54,794 | €76,520 | +€21,726 | +39.7% |
| Operating profit (loss) | 9901 | -€2,882 | €23,933 | +€26,815 | |
| Financial charges | 65/66B | €2,113 | €2,040 | -€73 | -3.5% |
| Recurring financial charges | 65 | €2,113 | €2,040 | -€73 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,995 | €21,893 | +€26,888 | |
| Profit (loss) for the period | 9904 | -€4,995 | €21,893 | +€26,888 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,995 | €21,893 | +€26,888 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.