REST Services: 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.
REST Services
Largest movements
- Cash +€37,039
up €37,039 (+177%), from €20,884 to €57,923
mainly Net result for the year (+€51,030) and Depreciation (+€16,368)
- Current investments +€24,568
new in 2025: €24,568
- Tangible fixed assets -€10,031
down €10,031 (-17.2%), from €58,436 to €48,405
of which Leasing and similar rights: -€11,249
- Receivables after one year -€5,758
down €5,758 (-23.1%), from €24,905 to €19,147
- Receivables within one year -€3,165
down €3,165 (-12.9%), from €24,528 to €21,363
of which Other amounts receivable: -€2,647
- Reserves +€50,171
up €50,171 (+71.0%), from €70,706 to €120,877
- Debts after one year -€11,239
down €11,239 (-32.4%), from €34,712 to €23,472
- Trade debts +€1,759
up €1,759 (+489%), from €360 to €2,119
- Gross operating margin +€20,468
up €20,468 (+34.5%), from €59,308 to €79,776
- Financial income +€4,088
up €4,088 (+40,878,800%), from €0 to €4,088
- Depreciation +€3,682
up €3,682 (+29.0%), from €12,686 to €16,368
- Taxes +€1,010
up €1,010 (+8.2%), from €12,275 to €13,286
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 | €131,308 | €174,347 | +€43,039 | +32.8% |
| Fixed assets | 21/28 | €58,436 | €48,405 | -€10,031 | -17.2% |
| Tangible fixed assets | 22/27 | €58,436 | €48,405 | -€10,031 | -17.2% |
| Plant, machinery and equipment | 23 | €432 | €1,084 | +€652 | +151% |
| Furniture and vehicles | 24 | €6,307 | €7,510 | +€1,202 | +19.1% |
| Leasing and similar rights | 25 | €45,486 | €34,238 | -€11,249 | -24.7% |
| Other tangible fixed assets | 26 | €6,210 | €5,573 | -€637 | -10.3% |
| Current assets | 29/58 | €72,873 | €125,943 | +€53,070 | +72.8% |
| Amounts receivable after more than one year | 29 | €24,905 | €19,147 | -€5,758 | -23.1% |
| Other amounts receivable | 291 | €24,905 | €19,147 | -€5,758 | -23.1% |
| Amounts receivable within one year | 40/41 | €24,528 | €21,363 | -€3,165 | -12.9% |
| Trade receivables | 40 | €16,123 | €15,605 | -€519 | -3.2% |
| Other amounts receivable | 41 | €8,405 | €5,758 | -€2,647 | -31.5% |
| Current investments | 50/53 | - | €24,568 | +€24,568 | |
| Cash at bank and in hand | 54/58 | €20,884 | €57,923 | +€37,039 | +177% |
| Deferred charges and accrued income | 490/1 | €2,556 | €2,943 | +€387 | +15.1% |
| Total equity and liabilities | 10/49 | €131,308 | €174,347 | +€43,039 | +32.8% |
| Equity | 10/15 | €73,706 | €123,877 | +€50,171 | +68.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €70,706 | €120,877 | +€50,171 | +71.0% |
| Distributable reserves | 133 | €70,706 | €120,877 | +€50,171 | +71.0% |
| Amounts payable | 17/49 | €57,602 | €50,471 | -€7,132 | -12.4% |
| Amounts payable after more than one year | 17 | €34,712 | €23,472 | -€11,239 | -32.4% |
| Financial debts | 170/4 | €34,712 | €23,472 | -€11,239 | -32.4% |
| Amounts payable within one year | 42/48 | €22,716 | €26,929 | +€4,214 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €10,921 | €11,239 | +€319 | +2.9% |
| Trade debts | 44 | €360 | €2,119 | +€1,759 | +489% |
| Suppliers | 440/4 | €360 | €2,119 | +€1,759 | +489% |
| Taxes, remuneration and social security | 45 | €10,376 | €11,820 | +€1,444 | +13.9% |
| Taxes | 450/3 | €10,376 | €11,820 | +€1,444 | +13.9% |
| Other amounts payable | 47/48 | €1,059 | €1,751 | +€692 | +65.4% |
| Accrued charges and deferred income | 492/3 | €175 | €69 | -€106 | -60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,686 | €16,368 | +€3,682 | +29.0% |
| Other operating charges | 640/8 | €1,232 | €1,171 | -€61 | -4.9% |
| Non-recurring operating charges | 66A | €358 | - | -€358 | |
| Gross operating margin | 9900 | €59,308 | €79,776 | +€20,468 | +34.5% |
| Operating profit (loss) | 9901 | €45,033 | €62,237 | +€17,205 | +38.2% |
| Financial income | 75/76B | €0 | €4,088 | +€4,088 | +40,878,800% |
| Recurring financial income | 75 | €0 | €4,088 | +€4,088 | +40,878,800% |
| Financial charges | 65/66B | €1,728 | €2,010 | +€282 | +16.3% |
| Recurring financial charges | 65 | €1,728 | €2,010 | +€282 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €43,305 | €64,315 | +€21,010 | +48.5% |
| Income taxes | 67/77 | €12,275 | €13,286 | +€1,010 | +8.2% |
| Profit (loss) for the period | 9904 | €31,030 | €51,030 | +€20,000 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,030 | €51,030 | +€20,000 | +64.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.