RESTHOME: 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.
RESTHOME
Largest movements
- Receivables within one year -€24,948
down €24,948 (-99.8%), from €25,002 to €54
of which Trade receivables: -€23,952
- Stocks and contracts -€21,000
no longer reported in 2025 (was €21,000)
- Tangible fixed assets -€7,586
down €7,586 (-18.1%), from €41,807 to €34,221
of which Other tangible fixed assets: -€5,885
- Cash +€2,042
up €2,042 (+56.6%), from €3,605 to €5,647
mainly Receivables within one year (+€24,948) and Stocks and contracts (+€21,000)
- Deferred charges and accrued income +€1,606
new in 2025: €1,606
- Other debts -€30,853
down €30,853 (-42.9%), from €71,916 to €41,063
- Profit (loss) carried forward -€22,674
down €22,674 (-46.7%), from -€48,571 to -€71,245
- Trade debts +€3,132
up €3,132 (+605%), from €518 to €3,650
- Gross operating margin -€18,548
down €18,548, from €4,988 to -€13,560
- Depreciation +€3,622
up €3,622 (+91.4%), from €3,964 to €7,586
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 | €91,538 | €41,652 | -€49,886 | -54.5% |
| Fixed assets | 21/28 | €41,931 | €34,345 | -€7,586 | -18.1% |
| Tangible fixed assets | 22/27 | €41,807 | €34,221 | -€7,586 | -18.1% |
| Plant, machinery and equipment | 23 | €6,263 | €4,562 | -€1,701 | -27.2% |
| Other tangible fixed assets | 26 | €35,544 | €29,659 | -€5,885 | -16.6% |
| Financial fixed assets | 28 | €124 | €124 | -€0 | 0.0% |
| Current assets | 29/58 | €49,607 | €7,306 | -€42,301 | -85.3% |
| Stocks and contracts in progress | 3 | €21,000 | - | -€21,000 | |
| Stocks | 30/36 | €21,000 | - | -€21,000 | |
| Amounts receivable within one year | 40/41 | €25,002 | €54 | -€24,948 | -99.8% |
| Trade receivables | 40 | €24,006 | €54 | -€23,952 | -99.8% |
| Other amounts receivable | 41 | €996 | - | -€996 | |
| Cash at bank and in hand | 54/58 | €3,605 | €5,647 | +€2,042 | +56.6% |
| Deferred charges and accrued income | 490/1 | - | €1,606 | +€1,606 | |
| Total equity and liabilities | 10/49 | €91,538 | €41,652 | -€49,886 | -54.5% |
| Equity | 10/15 | €19,104 | -€3,570 | -€22,674 | |
| Contributions | 10/11 | €61,973 | €61,973 | +€0 | 0.0% |
| Reserves | 13 | €5,702 | €5,702 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | - | €3,223 | +€3,223 | |
| Reserves not available under the articles | 1311 | - | €3,223 | +€3,223 | |
| Distributable reserves | 133 | €5,702 | €2,479 | -€3,223 | -56.5% |
| Profit (loss) carried forward | 14 | -€48,571 | -€71,245 | -€22,674 | -46.7% |
| Amounts payable | 17/49 | €72,434 | €45,222 | -€27,212 | -37.6% |
| Amounts payable within one year | 42/48 | €72,434 | €45,222 | -€27,212 | -37.6% |
| Trade debts | 44 | €518 | €3,650 | +€3,132 | +605% |
| Suppliers | 440/4 | €518 | €3,650 | +€3,132 | +605% |
| Taxes, remuneration and social security | 45 | - | €508 | +€508 | |
| Taxes | 450/3 | - | €508 | +€508 | |
| Other amounts payable | 47/48 | €71,916 | €41,063 | -€30,853 | -42.9% |
| Non-recurring operating income | 76A | €486 | - | -€486 | |
| Remuneration, social security and pensions | 62 | €324 | €458 | +€134 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,964 | €7,586 | +€3,622 | +91.4% |
| Other operating charges | 640/8 | €739 | €736 | -€3 | -0.4% |
| Gross operating margin | 9900 | €4,988 | -€13,560 | -€18,548 | |
| Operating profit (loss) | 9901 | -€39 | -€22,340 | -€22,301 | -57,181% |
| Financial charges | 65/66B | €326 | €335 | +€9 | +2.6% |
| Recurring financial charges | 65 | €326 | €335 | +€9 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€365 | -€22,674 | -€22,309 | -6,112% |
| Profit (loss) for the period | 9904 | -€365 | -€22,674 | -€22,309 | -6,112% |
| Profit (loss) for the period to be appropriated | 9905 | -€365 | -€22,674 | -€22,309 | -6,112% |
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 24 October 2026 via checked.be.