RESTLESS: 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.
RESTLESS
Largest movements
- Tangible fixed assets -€39,347
down €39,347 (-37.6%), from €104,718 to €65,372
of which Furniture and vehicles: -€31,011
- Receivables within one year -€25,148
down €25,148 (-45.2%), from €55,583 to €30,434
of which Other amounts receivable: -€14,484
- Deferred charges and accrued income -€4,759
down €4,759 (-54.0%), from €8,810 to €4,051
- Cash -€4,729
down €4,729 (-100%), from €4,729 to €0
mainly Net result for the year (-€69,168) and Tax, wage and social debts (-€10,294)
- Profit (loss) carried forward -€47,953
down €47,953 (-807%), from -€5,946 to -€53,898
- Reserves -€21,215
down €21,215 (-32.6%), from €65,023 to €43,808
- Tax, wage and social debts -€10,294
down €10,294 (-39.7%), from €25,922 to €15,628
of which Taxes: -€14,209
- Debts after one year +€10,134
up €10,134 (+25.2%), from €40,247 to €50,380
of which Other amounts payable: +€26,500
- Current portion of long-term debt -€2,618
down €2,618 (-13.8%), from €18,984 to €16,366
- Gross operating margin -€61,480
down €61,480, from €59,614 to -€1,866
- Staff costs +€9,251
up €9,251 (+46.1%), from €20,067 to €29,319
- Depreciation -€7,367
down €7,367 (-21.5%), from €34,301 to €26,934
- Other operating charges +€4,702
up €4,702 (+158%), from €2,976 to €7,678
- Financial income -€2,007
down €2,007 (-98.8%), from €2,031 to €24
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 | €175,452 | €101,606 | -€73,846 | -42.1% |
| Fixed assets | 21/28 | €104,718 | €65,372 | -€39,347 | -37.6% |
| Tangible fixed assets | 22/27 | €104,718 | €65,372 | -€39,347 | -37.6% |
| Plant, machinery and equipment | 23 | €4,202 | €2,298 | -€1,904 | -45.3% |
| Furniture and vehicles | 24 | €64,843 | €33,832 | -€31,011 | -47.8% |
| Other tangible fixed assets | 26 | €35,673 | €29,241 | -€6,432 | -18.0% |
| Current assets | 29/58 | €70,734 | €36,235 | -€34,499 | -48.8% |
| Stocks and contracts in progress | 3 | €1,612 | €1,749 | +€137 | +8.5% |
| Stocks | 30/36 | €1,612 | €1,749 | +€137 | +8.5% |
| Amounts receivable within one year | 40/41 | €55,583 | €30,434 | -€25,148 | -45.2% |
| Trade receivables | 40 | €19,479 | €8,815 | -€10,664 | -54.7% |
| Other amounts receivable | 41 | €36,103 | €21,619 | -€14,484 | -40.1% |
| Cash at bank and in hand | 54/58 | €4,729 | €0 | -€4,729 | -100% |
| Deferred charges and accrued income | 490/1 | €8,810 | €4,051 | -€4,759 | -54.0% |
| Total equity and liabilities | 10/49 | €175,452 | €101,606 | -€73,846 | -42.1% |
| Equity | 10/15 | €84,077 | €14,909 | -€69,168 | -82.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €65,023 | €43,808 | -€21,215 | -32.6% |
| Distributable reserves | 133 | €65,023 | €43,808 | -€21,215 | -32.6% |
| Profit (loss) carried forward | 14 | -€5,946 | -€53,898 | -€47,953 | -807% |
| Amounts payable | 17/49 | €91,375 | €86,697 | -€4,678 | -5.1% |
| Amounts payable after more than one year | 17 | €40,247 | €50,380 | +€10,134 | +25.2% |
| Financial debts | 170/4 | €28,247 | €11,880 | -€16,366 | -57.9% |
| Other amounts payable | 178/9 | €12,000 | €38,500 | +€26,500 | +221% |
| Amounts payable within one year | 42/48 | €51,128 | €36,317 | -€14,812 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €18,984 | €16,366 | -€2,618 | -13.8% |
| Trade debts | 44 | €6,223 | €4,322 | -€1,901 | -30.5% |
| Suppliers | 440/4 | €6,223 | €4,322 | -€1,901 | -30.5% |
| Taxes, remuneration and social security | 45 | €25,922 | €15,628 | -€10,294 | -39.7% |
| Taxes | 450/3 | €21,512 | €7,303 | -€14,209 | -66.1% |
| Remuneration and social security | 454/9 | €4,410 | €8,325 | +€3,916 | +88.8% |
| Remuneration, social security and pensions | 62 | €20,067 | €29,319 | +€9,251 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,301 | €26,934 | -€7,367 | -21.5% |
| Other operating charges | 640/8 | €2,976 | €7,678 | +€4,702 | +158% |
| Non-recurring operating charges | 66A | €4,200 | €0 | -€4,200 | -100% |
| Gross operating margin | 9900 | €59,614 | -€1,866 | -€61,480 | |
| Operating profit (loss) | 9901 | -€1,931 | -€65,797 | -€63,866 | -3,308% |
| Financial income | 75/76B | €2,031 | €24 | -€2,007 | -98.8% |
| Recurring financial income | 75 | €2,031 | €24 | -€2,007 | -98.8% |
| Financial charges | 65/66B | €4,043 | €2,997 | -€1,046 | -25.9% |
| Recurring financial charges | 65 | €4,043 | €2,997 | -€1,046 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,943 | -€68,770 | -€64,827 | -1,644% |
| Income taxes | 67/77 | €2,003 | €398 | -€1,605 | -80.1% |
| Profit (loss) for the period | 9904 | -€5,946 | -€69,168 | -€63,222 | -1,063% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,946 | -€69,168 | -€63,222 | -1,063% |
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 17 October 2026 via checked.be.