RESTEMA: 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.
RESTEMA
Largest movements
- Tangible fixed assets -€46,281
down €46,281 (-6.4%), from €717,903 to €671,622
- Cash +€28,942
up €28,942 (+19.3%), from €149,660 to €178,602
mainly Depreciation (+€46,281) and Accrued charges and deferred income (+€1,170)
- Profit (loss) carried forward -€18,475
down €18,475 (-8.8%), from -€209,140 to -€227,615
- Gross operating margin +€2,404
up €2,404 (+8.6%), from €28,053 to €30,457
- Financial charges -€580
down €580 (-93.0%), from €623 to €44
- Financial income -€317
down €317 (-100.0%), from €317 to €0
of which Non-recurring financial income: -€317
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €867,670 | €850,335 | -€17,336 | -2.0% |
| Fixed assets | 21/28 | €717,903 | €671,622 | -€46,281 | -6.4% |
| Tangible fixed assets | 22/27 | €717,903 | €671,622 | -€46,281 | -6.4% |
| Land and buildings | 22 | €717,903 | €671,622 | -€46,281 | -6.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €149,767 | €178,712 | +€28,945 | +19.3% |
| Cash at bank and in hand | 54/58 | €149,660 | €178,602 | +€28,942 | +19.3% |
| Deferred charges and accrued income | 490/1 | €107 | €110 | +€3 | +3.2% |
| Total equity and liabilities | 10/49 | €867,670 | €850,335 | -€17,336 | -2.0% |
| Equity | 10/15 | -€9,140 | -€27,615 | -€18,475 | -202.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€209,140 | -€227,615 | -€18,475 | -8.8% |
| Amounts payable | 17/49 | €876,810 | €877,949 | +€1,139 | +0.1% |
| Amounts payable within one year | 42/48 | €874,830 | €874,800 | -€31 | 0.0% |
| Trade debts | 44 | €31 | €0 | -€31 | -100.0% |
| Suppliers | 440/4 | €31 | €0 | -€31 | -100.0% |
| Other amounts payable | 47/48 | €874,800 | €874,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,980 | €3,150 | +€1,170 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,281 | €46,281 | = | 0.0% |
| Other operating charges | 640/8 | €2,533 | €2,607 | +€74 | +2.9% |
| Gross operating margin | 9900 | €28,053 | €30,457 | +€2,404 | +8.6% |
| Operating profit (loss) | 9901 | -€20,761 | -€18,431 | +€2,330 | +11.2% |
| Financial income | 75/76B | €317 | €0 | -€317 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €317 | €0 | -€317 | -100.0% |
| Financial charges | 65/66B | €623 | €44 | -€580 | -93.0% |
| Recurring financial charges | 65 | €623 | €44 | -€580 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,068 | -€18,475 | +€2,593 | +12.3% |
| Profit (loss) for the period | 9904 | -€21,068 | -€18,475 | +€2,593 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,068 | -€18,475 | +€2,593 | +12.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.