Restechnica: 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.
Restechnica
Largest movements
- Current investments -€126,000
down €126,000 (-57.9%), from €217,500 to €91,500
- Cash +€79,965
up €79,965 (+151.1%), from €52,926 to €132,891
mainly Current investments (+€126,000) and Receivables within one year (+€20,987)
- Receivables within one year -€20,987
down €20,987 (-50.2%), from €41,835 to €20,849
of which Trade receivables: -€40,656
- Tangible fixed assets -€12,558
down €12,558 (-33.5%), from €37,436 to €24,878
of which Furniture and vehicles: -€11,650
- Profit (loss) carried forward -€43,532
down €43,532 (-29.1%), from €149,706 to €106,175
- Tax, wage and social debts -€31,773
down €31,773 (-100.0%), from €31,773 to €0
- Accrued charges and deferred income +€7,568
up €7,568 (+3206.1%), from €236 to €7,804
- Debts after one year -€7,155
down €7,155 (-49.5%), from €14,464 to €7,309
- Trade debts -€3,559
down €3,559 (-58.3%), from €6,104 to €2,545
- Gross operating margin -€129,481
down €129,481, from €103,835 to -€25,646
- Taxes -€18,369
down €18,369 (-99.1%), from €18,532 to €162
- Financial charges +€7,228
up €7,228 (+927.3%), from €780 to €8,008
- Financial income +€3,055
up €3,055 (+616.6%), from €496 to €3,551
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 | €352,368 | €273,081 | -€79,287 | -22.5% |
| Fixed assets | 21/28 | €37,436 | €24,878 | -€12,558 | -33.5% |
| Tangible fixed assets | 22/27 | €37,436 | €24,878 | -€12,558 | -33.5% |
| Furniture and vehicles | 24 | €30,386 | €18,735 | -€11,650 | -38.3% |
| Other tangible fixed assets | 26 | €7,050 | €6,142 | -€908 | -12.9% |
| Current assets | 29/58 | €314,933 | €248,204 | -€66,729 | -21.2% |
| Amounts receivable within one year | 40/41 | €41,835 | €20,849 | -€20,987 | -50.2% |
| Trade receivables | 40 | €40,656 | €0 | -€40,656 | -100.0% |
| Other amounts receivable | 41 | €1,179 | €20,849 | +€19,669 | +1667.6% |
| Current investments | 50/53 | €217,500 | €91,500 | -€126,000 | -57.9% |
| Cash at bank and in hand | 54/58 | €52,926 | €132,891 | +€79,965 | +151.1% |
| Deferred charges and accrued income | 490/1 | €2,671 | €2,964 | +€293 | +11.0% |
| Total equity and liabilities | 10/49 | €352,368 | €273,081 | -€79,287 | -22.5% |
| Equity | 10/15 | €153,706 | €110,175 | -€43,532 | -28.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,706 | €106,175 | -€43,532 | -29.1% |
| Amounts payable | 17/49 | €198,662 | €162,907 | -€35,756 | -18.0% |
| Amounts payable after more than one year | 17 | €14,464 | €7,309 | -€7,155 | -49.5% |
| Financial debts | 170/4 | €14,464 | €7,309 | -€7,155 | -49.5% |
| Amounts payable within one year | 42/48 | €183,963 | €147,794 | -€36,169 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €7,004 | €7,155 | +€151 | +2.1% |
| Financial debts | 43 | €37 | €0 | -€37 | -100.0% |
| Credit institutions | 430/8 | €37 | €0 | -€37 | -100.0% |
| Trade debts | 44 | €6,104 | €2,545 | -€3,559 | -58.3% |
| Suppliers | 440/4 | €6,104 | €2,545 | -€3,559 | -58.3% |
| Taxes, remuneration and social security | 45 | €31,773 | €0 | -€31,773 | -100.0% |
| Taxes | 450/3 | €31,773 | €0 | -€31,773 | -100.0% |
| Other amounts payable | 47/48 | €139,044 | €138,094 | -€950 | -0.7% |
| Accrued charges and deferred income | 492/3 | €236 | €7,804 | +€7,568 | +3206.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,809 | €12,558 | +€749 | +6.3% |
| Other operating charges | 640/8 | €815 | €709 | -€107 | -13.1% |
| Gross operating margin | 9900 | €103,835 | -€25,646 | -€129,481 | |
| Operating profit (loss) | 9901 | €91,210 | -€38,912 | -€130,123 | |
| Financial income | 75/76B | €496 | €3,551 | +€3,055 | +616.6% |
| Recurring financial income | 75 | €496 | €3,551 | +€3,055 | +616.6% |
| Financial charges | 65/66B | €780 | €8,008 | +€7,228 | +927.3% |
| Recurring financial charges | 65 | €780 | €8,008 | +€7,228 | +927.3% |
| Profit (loss) for the period before taxes | 9903 | €90,926 | -€43,369 | -€134,296 | |
| Income taxes | 67/77 | €18,532 | €162 | -€18,369 | -99.1% |
| Profit (loss) for the period | 9904 | €72,395 | -€43,532 | -€115,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,395 | -€43,532 | -€115,926 |
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 7 October 2026 via checked.be.