RESTO 121: 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.
RESTO 121
Largest movements
- Cash +€10,643
up €10,643 (+81.3%), from €13,092 to €23,736
mainly Net result for the year (+€11,785) and Accrued charges and deferred income (+€37)
- Profit (loss) carried forward +€11,785
up €11,785 (+43.4%), from -€27,154 to -€15,370
- Trade debts -€1,176
down €1,176 (-80.9%), from €1,454 to €278
- Gross operating margin +€1,714
up €1,714 (+17.0%), from €10,107 to €11,821
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 | €13,447 | €24,093 | +€10,646 | +79.2% |
| Current assets | 29/58 | €13,447 | €24,093 | +€10,646 | +79.2% |
| Cash at bank and in hand | 54/58 | €13,092 | €23,736 | +€10,643 | +81.3% |
| Deferred charges and accrued income | 490/1 | €355 | €357 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €13,447 | €24,093 | +€10,646 | +79.2% |
| Equity | 10/15 | €10,846 | €22,630 | +€11,785 | +108.7% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €3,900 | €3,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,154 | -€15,370 | +€11,785 | +43.4% |
| Amounts payable | 17/49 | €2,601 | €1,463 | -€1,139 | -43.8% |
| Amounts payable within one year | 42/48 | €1,454 | €278 | -€1,176 | -80.9% |
| Trade debts | 44 | €1,454 | €278 | -€1,176 | -80.9% |
| Suppliers | 440/4 | €1,454 | €278 | -€1,176 | -80.9% |
| Accrued charges and deferred income | 492/3 | €1,147 | €1,184 | +€37 | +3.2% |
| Gross operating margin | 9900 | €10,107 | €11,821 | +€1,714 | +17.0% |
| Operating profit (loss) | 9901 | €10,107 | €11,821 | +€1,714 | +17.0% |
| Financial charges | 65/66B | €36 | €36 | = | 0.0% |
| Recurring financial charges | 65 | €36 | €36 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €10,071 | €11,785 | +€1,714 | +17.0% |
| Profit (loss) for the period | 9904 | €10,071 | €11,785 | +€1,714 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,071 | €11,785 | +€1,714 | +17.0% |
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 12 October 2026 via checked.be.