RESTIZO: 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.
RESTIZO
Largest movements
- Tangible fixed assets +€34,015
up €34,015 (+215.3%), from €15,801 to €49,816
of which Furniture and vehicles: +€34,515
- Cash +€9,798
up €9,798 (+279.4%), from €3,507 to €13,305
mainly Net result for the year (+€23,775) and Current portion of long-term debt (+€18,233)
- Profit (loss) carried forward +€23,775
up €23,775 (+21.4%), from €111,023 to €134,798
- Current portion of long-term debt +€18,233
new in 2025: €18,233
- Debts after one year +€13,074
up €13,074 (+253.0%), from €5,168 to €18,242
- Tax, wage and social debts -€7,571
down €7,571 (-64.6%), from €11,712 to €4,141
of which Taxes: -€5,087
- Taxes +€10,839
up €10,839, from -€44 to €10,795
- Gross operating margin +€10,235
up €10,235 (+20.0%), from €51,126 to €61,361
- Staff costs -€6,700
down €6,700 (-49.7%), from €13,488 to €6,789
- Other operating charges +€3,522
up €3,522 (+637.3%), from €553 to €4,074
- Depreciation +€948
up €948 (+7.0%), from €13,618 to €14,566
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 | €160,408 | €205,935 | +€45,527 | +28.4% |
| Fixed assets | 21/28 | €15,801 | €49,816 | +€34,015 | +215.3% |
| Tangible fixed assets | 22/27 | €15,801 | €49,816 | +€34,015 | +215.3% |
| Plant, machinery and equipment | 23 | €500 | - | -€500 | |
| Furniture and vehicles | 24 | €15,302 | €49,816 | +€34,515 | +225.6% |
| Current assets | 29/58 | €144,606 | €156,119 | +€11,512 | +8.0% |
| Amounts receivable within one year | 40/41 | €141,100 | €142,814 | +€1,715 | +1.2% |
| Trade receivables | 40 | €43,133 | €34,734 | -€8,399 | -19.5% |
| Other amounts receivable | 41 | €97,966 | €108,080 | +€10,114 | +10.3% |
| Cash at bank and in hand | 54/58 | €3,507 | €13,305 | +€9,798 | +279.4% |
| Total equity and liabilities | 10/49 | €160,408 | €205,935 | +€45,527 | +28.4% |
| Equity | 10/15 | €114,023 | €137,798 | +€23,775 | +20.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,023 | €134,798 | +€23,775 | +21.4% |
| Amounts payable | 17/49 | €46,385 | €68,137 | +€21,753 | +46.9% |
| Amounts payable after more than one year | 17 | €5,168 | €18,242 | +€13,074 | +253.0% |
| Financial debts | 170/4 | €5,168 | €18,242 | +€13,074 | +253.0% |
| Amounts payable within one year | 42/48 | €41,217 | €49,895 | +€8,678 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | - | €18,233 | +€18,233 | |
| Financial debts | 43 | €2,487 | €914 | -€1,573 | -63.3% |
| Credit institutions | 430/8 | €2,487 | €914 | -€1,573 | -63.3% |
| Trade debts | 44 | €27,019 | €26,609 | -€410 | -1.5% |
| Suppliers | 440/4 | €27,019 | €26,526 | -€493 | -1.8% |
| Bills of exchange payable | 441 | - | €83 | +€83 | |
| Taxes, remuneration and social security | 45 | €11,712 | €4,141 | -€7,571 | -64.6% |
| Taxes | 450/3 | €6,900 | €1,813 | -€5,087 | -73.7% |
| Remuneration and social security | 454/9 | €4,811 | €2,327 | -€2,484 | -51.6% |
| Remuneration, social security and pensions | 62 | €13,488 | €6,789 | -€6,700 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,618 | €14,566 | +€948 | +7.0% |
| Other operating charges | 640/8 | €553 | €4,074 | +€3,522 | +637.3% |
| Gross operating margin | 9900 | €51,126 | €61,361 | +€10,235 | +20.0% |
| Operating profit (loss) | 9901 | €23,468 | €35,933 | +€12,465 | +53.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3233.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3233.3% |
| Financial charges | 65/66B | €812 | €1,364 | +€552 | +68.0% |
| Recurring financial charges | 65 | €812 | €1,364 | +€552 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | €22,656 | €34,570 | +€11,914 | +52.6% |
| Income taxes | 67/77 | -€44 | €10,795 | +€10,839 | |
| Profit (loss) for the period | 9904 | €22,700 | €23,775 | +€1,075 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,700 | €23,775 | +€1,075 | +4.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.