ResTechIn: 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.
ResTechIn
Largest movements
- Cash +€48,624
up €48,624 (+19.6%), from €247,770 to €296,394
mainly Net result for the year (+€73,332) and Other debts (+€16,118)
- Receivables within one year +€28,306
up €28,306 (+159.2%), from €17,781 to €46,087
of which Trade receivables: +€18,035
- Tangible fixed assets -€14,076
down €14,076 (-49.3%), from €28,553 to €14,477
of which Plant, machinery and equipment: -€7,517
- Profit (loss) carried forward +€73,332
up €73,332 (+34.9%), from €210,209 to €283,541
- Tax, wage and social debts -€29,157
down €29,157 (-62.4%), from €46,750 to €17,593
- Other debts +€16,118
up €16,118 (+104.5%), from €15,417 to €31,535
- Provisions +€3,645
new in 2025: €3,645
- Gross operating margin -€41,909
down €41,909 (-27.2%), from €154,331 to €112,422
- Taxes -€8,931
down €8,931 (-26.5%), from €33,727 to €24,796
- Depreciation -€7,750
down €7,750 (-35.5%), from €21,826 to €14,076
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 | €294,104 | €357,982 | +€63,878 | +21.7% |
| Fixed assets | 21/28 | €28,553 | €14,477 | -€14,076 | -49.3% |
| Tangible fixed assets | 22/27 | €28,553 | €14,477 | -€14,076 | -49.3% |
| Land and buildings | 22 | €4,993 | €4,250 | -€743 | -14.9% |
| Plant, machinery and equipment | 23 | €17,744 | €10,227 | -€7,517 | -42.4% |
| Furniture and vehicles | 24 | €5,816 | - | -€5,816 | |
| Current assets | 29/58 | €265,551 | €343,505 | +€77,954 | +29.4% |
| Amounts receivable within one year | 40/41 | €17,781 | €46,087 | +€28,306 | +159.2% |
| Trade receivables | 40 | €17,781 | €35,816 | +€18,035 | +101.4% |
| Other amounts receivable | 41 | - | €10,271 | +€10,271 | |
| Cash at bank and in hand | 54/58 | €247,770 | €296,394 | +€48,624 | +19.6% |
| Deferred charges and accrued income | 490/1 | - | €1,024 | +€1,024 | |
| Total equity and liabilities | 10/49 | €294,104 | €357,982 | +€63,878 | +21.7% |
| Equity | 10/15 | €230,709 | €304,041 | +€73,332 | +31.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,209 | €283,541 | +€73,332 | +34.9% |
| Provisions and deferred taxes | 16 | - | €3,645 | +€3,645 | |
| Provisions for liabilities and charges | 160/5 | - | €3,645 | +€3,645 | |
| Other liabilities and charges | 164/5 | - | €3,645 | +€3,645 | |
| Amounts payable | 17/49 | €63,395 | €50,296 | -€13,099 | -20.7% |
| Amounts payable within one year | 42/48 | €62,265 | €49,166 | -€13,099 | -21.0% |
| Trade debts | 44 | €98 | €38 | -€60 | -61.2% |
| Suppliers | 440/4 | €98 | €38 | -€60 | -61.2% |
| Taxes, remuneration and social security | 45 | €46,750 | €17,593 | -€29,157 | -62.4% |
| Taxes | 450/3 | €46,750 | €17,593 | -€29,157 | -62.4% |
| Other amounts payable | 47/48 | €15,417 | €31,535 | +€16,118 | +104.5% |
| Accrued charges and deferred income | 492/3 | €1,130 | €1,130 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,826 | €14,076 | -€7,750 | -35.5% |
| Other operating charges | 640/8 | €202 | €129 | -€73 | -36.1% |
| Gross operating margin | 9900 | €154,331 | €112,422 | -€41,909 | -27.2% |
| Operating profit (loss) | 9901 | €132,303 | €98,217 | -€34,086 | -25.8% |
| Financial charges | 65/66B | €79 | €89 | +€10 | +12.7% |
| Recurring financial charges | 65 | €79 | €89 | +€10 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €132,224 | €98,128 | -€34,096 | -25.8% |
| Income taxes | 67/77 | €33,727 | €24,796 | -€8,931 | -26.5% |
| Profit (loss) for the period | 9904 | €98,497 | €73,332 | -€25,165 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €98,497 | €73,332 | -€25,165 | -25.5% |
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 2 October 2026 via checked.be.