RESTAU: 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.
RESTAU
Largest movements
- Cash +€409
up €409 (+39.2%), from €1,044 to €1,453
mainly Trade debts (+€1,711) and Other debts (+€42)
- Trade debts +€1,711
up €1,711 (+516.9%), from €331 to €2,042
- Profit (loss) carried forward -€1,344
down €1,344 (-1.3%), from -€102,474 to -€103,818
- Other debts +€42
up €42 (0.0%), from €94,511 to €94,553
- Gross operating margin -€1,948
down €1,948, from €1,642 to -€306
- Other operating charges -€337
down €337 (-27.5%), from €1,225 to €888
- Financial charges +€30
up €30 (+25.0%), from €120 to €150
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 | €1,044 | €1,453 | +€409 | +39.2% |
| Current assets | 29/58 | €1,044 | €1,453 | +€409 | +39.2% |
| Cash at bank and in hand | 54/58 | €1,044 | €1,453 | +€409 | +39.2% |
| Total equity and liabilities | 10/49 | €1,044 | €1,453 | +€409 | +39.2% |
| Equity | 10/15 | -€93,798 | -€95,142 | -€1,344 | -1.4% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,474 | -€103,818 | -€1,344 | -1.3% |
| Amounts payable | 17/49 | €94,842 | €96,594 | +€1,753 | +1.8% |
| Amounts payable within one year | 42/48 | €94,842 | €96,594 | +€1,753 | +1.8% |
| Trade debts | 44 | €331 | €2,042 | +€1,711 | +516.9% |
| Suppliers | 440/4 | €331 | €2,042 | +€1,711 | +516.9% |
| Other amounts payable | 47/48 | €94,511 | €94,553 | +€42 | 0.0% |
| Other operating charges | 640/8 | €1,225 | €888 | -€337 | -27.5% |
| Gross operating margin | 9900 | €1,642 | -€306 | -€1,948 | |
| Operating profit (loss) | 9901 | €417 | -€1,194 | -€1,611 | |
| Financial charges | 65/66B | €120 | €150 | +€30 | +25.0% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €297 | -€1,344 | -€1,641 | |
| Profit (loss) for the period | 9904 | €297 | -€1,344 | -€1,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €297 | -€1,344 | -€1,641 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.