RESTAURE CUIR: 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.
RESTAURE CUIR
Largest movements
- Tangible fixed assets +€5,607
up €5,607 (+995%), from €564 to €6,170
- Cash +€1,707
up €1,707 (+434%), from €393 to €2,101
mainly Net result for the year (+€9,604) and Depreciation (+€1,266)
- Receivables within one year -€753
down €753 (-9.2%), from €8,154 to €7,401
- Profit (loss) carried forward +€9,604
up €9,604 (+48.9%), from -€19,629 to -€10,025
- Trade debts -€2,328
down €2,328 (-54.5%), from €4,272 to €1,945
- Other debts -€1,646
down €1,646 (-10.1%), from €16,225 to €14,579
- Tax, wage and social debts +€919
up €919 (+44.2%), from €2,078 to €2,997
- Gross operating margin +€14,840
up €14,840 (+447%), from €3,318 to €18,158
- Write-downs +€3,539
up €3,539 (+3,900%), from €91 to €3,630
- Taxes +€1,911
up €1,911 (+287%), from €666 to €2,577
- Depreciation +€1,201
up €1,201 (+1,848%), from €65 to €1,266
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 | €9,418 | €15,967 | +€6,549 | +69.5% |
| Fixed assets | 21/28 | €564 | €6,170 | +€5,607 | +995% |
| Tangible fixed assets | 22/27 | €564 | €6,170 | +€5,607 | +995% |
| Furniture and vehicles | 24 | €564 | €6,170 | +€5,607 | +995% |
| Current assets | 29/58 | €8,855 | €9,797 | +€942 | +10.6% |
| Amounts receivable within one year | 40/41 | €8,154 | €7,401 | -€753 | -9.2% |
| Trade receivables | 40 | €8,154 | €7,401 | -€753 | -9.2% |
| Cash at bank and in hand | 54/58 | €393 | €2,101 | +€1,707 | +434% |
| Deferred charges and accrued income | 490/1 | €307 | €295 | -€12 | -3.8% |
| Total equity and liabilities | 10/49 | €9,418 | €15,967 | +€6,549 | +69.5% |
| Equity | 10/15 | -€13,157 | -€3,553 | +€9,604 | +73.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €272 | €272 | = | 0.0% |
| Distributable reserves | 133 | €272 | €272 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,629 | -€10,025 | +€9,604 | +48.9% |
| Amounts payable | 17/49 | €22,575 | €19,520 | -€3,055 | -13.5% |
| Amounts payable within one year | 42/48 | €22,575 | €19,520 | -€3,055 | -13.5% |
| Trade debts | 44 | €4,272 | €1,945 | -€2,328 | -54.5% |
| Suppliers | 440/4 | €4,272 | €1,945 | -€2,328 | -54.5% |
| Taxes, remuneration and social security | 45 | €2,078 | €2,997 | +€919 | +44.2% |
| Taxes | 450/3 | €2,078 | €2,997 | +€919 | +44.2% |
| Other amounts payable | 47/48 | €16,225 | €14,579 | -€1,646 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65 | €1,266 | +€1,201 | +1,848% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €91 | €3,630 | +€3,539 | +3,900% |
| Other operating charges | 640/8 | €496 | €453 | -€42 | -8.6% |
| Gross operating margin | 9900 | €3,318 | €18,158 | +€14,840 | +447% |
| Operating profit (loss) | 9901 | €2,667 | €12,809 | +€10,142 | +380% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €466 | €628 | +€162 | +34.8% |
| Recurring financial charges | 65 | €466 | €628 | +€162 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €2,201 | €12,181 | +€9,980 | +453% |
| Income taxes | 67/77 | €666 | €2,577 | +€1,911 | +287% |
| Profit (loss) for the period | 9904 | €1,535 | €9,604 | +€8,069 | +526% |
| Profit (loss) for the period to be appropriated | 9905 | €1,535 | €9,604 | +€8,069 | +526% |
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 21 October 2026 via checked.be.