RESTEVENTS: 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.
RESTEVENTS
Largest movements
- Receivables within one year -€27,766
down €27,766 (-35.9%), from €77,415 to €49,649
of which Trade receivables: -€28,870
- Receivables after one year -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Cash +€24,930
up €24,930 (+257.9%), from €9,665 to €34,595
mainly Receivables within one year (+€27,766) and Receivables after one year (+€25,000)
- Debts after one year -€20,879
down €20,879 (-53.0%), from €39,382 to €18,502
- Reserves -€11,896
down €11,896 (-9.7%), from €122,470 to €110,574
of which Distributable reserves: -€11,896
- Trade debts -€6,676
down €6,676 (-68.5%), from €9,744 to €3,068
- Current portion of long-term debt +€6,408
up €6,408 (+31.5%), from €20,337 to €26,745
- Gross operating margin +€15,621
up €15,621 (+15.7%), from €99,564 to €115,185
- Staff costs +€13,983
up €13,983 (+25.0%), from €55,851 to €69,834
- Financial charges +€6,155
up €6,155 (+156.7%), from €3,928 to €10,084
- Depreciation -€2,269
down €2,269 (-66.7%), from €3,399 to €1,131
- Financial income -€1,394
down €1,394 (-99.9%), from €1,395 to €1
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 | €237,680 | €206,791 | -€30,889 | -13.0% |
| Fixed assets | 21/28 | €93,135 | €92,005 | -€1,131 | -1.2% |
| Tangible fixed assets | 22/27 | €6,155 | €5,025 | -€1,131 | -18.4% |
| Furniture and vehicles | 24 | €1,989 | €859 | -€1,131 | -56.8% |
| Other tangible fixed assets | 26 | €4,166 | €4,166 | = | 0.0% |
| Financial fixed assets | 28 | €86,980 | €86,980 | = | 0.0% |
| Current assets | 29/58 | €144,545 | €114,787 | -€29,758 | -20.6% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100.0% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €77,415 | €49,649 | -€27,766 | -35.9% |
| Trade receivables | 40 | €76,240 | €47,370 | -€28,870 | -37.9% |
| Other amounts receivable | 41 | €1,175 | €2,279 | +€1,104 | +93.9% |
| Current investments | 50/53 | €24,937 | €24,937 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,665 | €34,595 | +€24,930 | +257.9% |
| Deferred charges and accrued income | 490/1 | €7,528 | €5,606 | -€1,922 | -25.5% |
| Total equity and liabilities | 10/49 | €237,680 | €206,791 | -€30,889 | -13.0% |
| Equity | 10/15 | €134,870 | €122,974 | -€11,896 | -8.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €122,470 | €110,574 | -€11,896 | -9.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €122,470 | €110,574 | -€11,896 | -9.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €102,810 | €83,818 | -€18,992 | -18.5% |
| Amounts payable after more than one year | 17 | €39,382 | €18,502 | -€20,879 | -53.0% |
| Financial debts | 170/4 | €39,382 | €18,502 | -€20,879 | -53.0% |
| Amounts payable within one year | 42/48 | €63,428 | €65,315 | +€1,887 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €20,337 | €26,745 | +€6,408 | +31.5% |
| Trade debts | 44 | €9,744 | €3,068 | -€6,676 | -68.5% |
| Suppliers | 440/4 | €9,744 | €3,068 | -€6,676 | -68.5% |
| Taxes, remuneration and social security | 45 | €29,940 | €31,579 | +€1,639 | +5.5% |
| Taxes | 450/3 | €19,138 | €20,208 | +€1,070 | +5.6% |
| Remuneration and social security | 454/9 | €10,802 | €11,371 | +€569 | +5.3% |
| Other amounts payable | 47/48 | €3,407 | €3,923 | +€516 | +15.1% |
| Non-recurring operating income | 76A | €4,500 | €0 | -€4,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €55,851 | €69,834 | +€13,983 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,399 | €1,131 | -€2,269 | -66.7% |
| Other operating charges | 640/8 | €525 | €555 | +€30 | +5.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €99,564 | €115,185 | +€15,621 | +15.7% |
| Operating profit (loss) | 9901 | €39,789 | €43,666 | +€3,877 | +9.7% |
| Financial income | 75/76B | €1,395 | €1 | -€1,394 | -99.9% |
| Recurring financial income | 75 | €1,395 | €1 | -€1,394 | -99.9% |
| Financial charges | 65/66B | €3,928 | €10,084 | +€6,155 | +156.7% |
| Recurring financial charges | 65 | €3,928 | €10,084 | +€6,155 | +156.7% |
| Profit (loss) for the period before taxes | 9903 | €37,256 | €33,583 | -€3,673 | -9.9% |
| Income taxes | 67/77 | €20,518 | €19,163 | -€1,355 | -6.6% |
| Profit (loss) for the period | 9904 | €16,738 | €14,420 | -€2,318 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,738 | €14,420 | -€2,318 | -13.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.