RestIT: 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.
RestIT
Largest movements
- Cash +€14,605
up €14,605 (+99.6%), from €14,663 to €29,268
mainly Net result for the year (+€41,853) and Depreciation (+€2,577)
- Tangible fixed assets +€8,390
up €8,390 (+168.2%), from €4,990 to €13,380
of which Furniture and vehicles: +€6,830
- Receivables within one year +€2,761
up €2,761 (+18.9%), from €14,641 to €17,402
of which Other amounts receivable: +€7,238
- Reserves +€40,187
up €40,187 (+386.8%), from €10,390 to €50,577
- Tax, wage and social debts -€9,539
down €9,539 (-74.3%), from €12,834 to €3,296
of which Taxes: -€7,489
- Other debts -€5,949
down €5,949 (-71.0%), from €8,373 to €2,424
- Short-term financial debts +€1,291
up €1,291 (+554.1%), from €233 to €1,524
- Gross operating margin +€37,533
up €37,533 (+202.1%), from €18,573 to €56,105
- Taxes +€7,766
up €7,766 (+248.7%), from €3,122 to €10,888
- Depreciation -€889
down €889 (-25.6%), from €3,466 to €2,577
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 | €34,785 | €61,147 | +€26,362 | +75.8% |
| Fixed assets | 21/28 | €4,990 | €13,380 | +€8,390 | +168.2% |
| Tangible fixed assets | 22/27 | €4,990 | €13,380 | +€8,390 | +168.2% |
| Plant, machinery and equipment | 23 | €2,204 | €3,764 | +€1,560 | +70.8% |
| Furniture and vehicles | 24 | €2,785 | €9,616 | +€6,830 | +245.2% |
| Current assets | 29/58 | €29,796 | €47,767 | +€17,971 | +60.3% |
| Amounts receivable within one year | 40/41 | €14,641 | €17,402 | +€2,761 | +18.9% |
| Trade receivables | 40 | €14,641 | €10,164 | -€4,477 | -30.6% |
| Other amounts receivable | 41 | - | €7,238 | +€7,238 | |
| Cash at bank and in hand | 54/58 | €14,663 | €29,268 | +€14,605 | +99.6% |
| Deferred charges and accrued income | 490/1 | €492 | €1,097 | +€605 | +123.1% |
| Total equity and liabilities | 10/49 | €34,785 | €61,147 | +€26,362 | +75.8% |
| Equity | 10/15 | €11,390 | €51,577 | +€40,187 | +352.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10,390 | €50,577 | +€40,187 | +386.8% |
| Distributable reserves | 133 | €10,390 | €50,577 | +€40,187 | +386.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,395 | €9,569 | -€13,826 | -59.1% |
| Amounts payable within one year | 42/48 | €23,395 | €9,569 | -€13,826 | -59.1% |
| Financial debts | 43 | €233 | €1,524 | +€1,291 | +554.1% |
| Other loans | 439 | €233 | €1,524 | +€1,291 | +554.1% |
| Trade debts | 44 | €1,955 | €2,326 | +€371 | +19.0% |
| Suppliers | 440/4 | €1,955 | €2,326 | +€371 | +19.0% |
| Taxes, remuneration and social security | 45 | €12,834 | €3,296 | -€9,539 | -74.3% |
| Taxes | 450/3 | €8,934 | €1,446 | -€7,489 | -83.8% |
| Remuneration and social security | 454/9 | €3,900 | €1,850 | -€2,050 | -52.6% |
| Other amounts payable | 47/48 | €8,373 | €2,424 | -€5,949 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,466 | €2,577 | -€889 | -25.6% |
| Other operating charges | 640/8 | - | €435 | +€435 | |
| Gross operating margin | 9900 | €18,573 | €56,105 | +€37,533 | +202.1% |
| Operating profit (loss) | 9901 | €15,106 | €53,093 | +€37,987 | +251.5% |
| Financial income | 75/76B | €15 | €40 | +€25 | +169.2% |
| Recurring financial income | 75 | €15 | €40 | +€25 | +169.2% |
| Financial charges | 65/66B | €9 | €392 | +€383 | +4265.8% |
| Recurring financial charges | 65 | €9 | €392 | +€383 | +4265.8% |
| Profit (loss) for the period before taxes | 9903 | €15,112 | €52,742 | +€37,630 | +249.0% |
| Income taxes | 67/77 | €3,122 | €10,888 | +€7,766 | +248.7% |
| Profit (loss) for the period | 9904 | €11,990 | €41,853 | +€29,863 | +249.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,990 | €41,853 | +€29,863 | +249.1% |
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 9 October 2026 via checked.be.