RESTO-136: 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-136
Largest movements
- Cash -€125,355
down €125,355 (-40.6%), from €308,414 to €183,059
mainly Contributions, distributions and other (-€160,000) and Receivables within one year (-€102,893)
- Receivables within one year +€102,893
up €102,893 (+5,344%), from €1,925 to €104,819
of which Other amounts receivable: +€103,301
- Intangible fixed assets -€17,000
down €17,000 (-28.3%), from €60,059 to €43,059
- Tangible fixed assets +€10,604
up €10,604 (+22.3%), from €47,532 to €58,137
of which Furniture and vehicles: +€16,907
- Current portion of long-term debt -€27,533
down €27,533 (-91.2%), from €30,177 to €2,644
- Trade debts +€14,041
up €14,041 (+296%), from €4,739 to €18,779
- Other debts -€9,287
down €9,287 (-47.2%), from €19,690 to €10,403
- Tax, wage and social debts -€7,287
down €7,287 (-4.5%), from €162,235 to €154,948
of which Taxes: -€16,320
- Gross operating margin -€40,884
down €40,884 (-9.9%), from €412,426 to €371,542
- Taxes -€9,115
down €9,115 (-14.2%), from €64,180 to €55,065
- Staff costs +€8,582
up €8,582 (+7.6%), from €112,918 to €121,500
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 | €420,711 | €391,854 | -€28,857 | -6.9% |
| Fixed assets | 21/28 | €107,591 | €101,195 | -€6,396 | -5.9% |
| Intangible fixed assets | 21 | €60,059 | €43,059 | -€17,000 | -28.3% |
| Tangible fixed assets | 22/27 | €47,532 | €58,137 | +€10,604 | +22.3% |
| Plant, machinery and equipment | 23 | €46,484 | €40,478 | -€6,006 | -12.9% |
| Furniture and vehicles | 24 | - | €16,907 | +€16,907 | |
| Other tangible fixed assets | 26 | €1,049 | €752 | -€297 | -28.3% |
| Current assets | 29/58 | €313,120 | €290,659 | -€22,461 | -7.2% |
| Amounts receivable within one year | 40/41 | €1,925 | €104,819 | +€102,893 | +5,344% |
| Trade receivables | 40 | €1,116 | €708 | -€408 | -36.6% |
| Other amounts receivable | 41 | €810 | €104,111 | +€103,301 | +12,759% |
| Cash at bank and in hand | 54/58 | €308,414 | €183,059 | -€125,355 | -40.6% |
| Deferred charges and accrued income | 490/1 | €2,781 | €2,781 | = | 0.0% |
| Total equity and liabilities | 10/49 | €420,711 | €391,854 | -€28,857 | -6.9% |
| Equity | 10/15 | €195,269 | €199,204 | +€3,935 | +2.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €165,269 | €169,204 | +€3,935 | +2.4% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €162,269 | €166,204 | +€3,935 | +2.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €225,442 | €192,649 | -€32,792 | -14.5% |
| Amounts payable after more than one year | 17 | €2,725 | €0 | -€2,725 | -100% |
| Financial debts | 170/4 | €2,725 | €0 | -€2,725 | -100% |
| Amounts payable within one year | 42/48 | €216,841 | €186,774 | -€30,067 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €30,177 | €2,644 | -€27,533 | -91.2% |
| Trade debts | 44 | €4,739 | €18,779 | +€14,041 | +296% |
| Suppliers | 440/4 | €4,739 | €18,779 | +€14,041 | +296% |
| Taxes, remuneration and social security | 45 | €162,235 | €154,948 | -€7,287 | -4.5% |
| Taxes | 450/3 | €121,633 | €105,313 | -€16,320 | -13.4% |
| Remuneration and social security | 454/9 | €40,602 | €49,635 | +€9,033 | +22.2% |
| Other amounts payable | 47/48 | €19,690 | €10,403 | -€9,287 | -47.2% |
| Accrued charges and deferred income | 492/3 | €5,875 | €5,875 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €112,918 | €121,500 | +€8,582 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,176 | €29,274 | -€902 | -3.0% |
| Other operating charges | 640/8 | €2,469 | €3,371 | +€902 | +36.5% |
| Gross operating margin | 9900 | €412,426 | €371,542 | -€40,884 | -9.9% |
| Operating profit (loss) | 9901 | €266,863 | €217,396 | -€49,466 | -18.5% |
| Financial income | 75/76B | €48 | €2,807 | +€2,759 | +5,743% |
| Recurring financial income | 75 | €48 | €2,807 | +€2,759 | +5,743% |
| Financial charges | 65/66B | €1,947 | €1,204 | -€744 | -38.2% |
| Recurring financial charges | 65 | €1,947 | €1,204 | -€744 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €264,963 | €219,000 | -€45,963 | -17.3% |
| Income taxes | 67/77 | €64,180 | €55,065 | -€9,115 | -14.2% |
| Profit (loss) for the period | 9904 | €200,784 | €163,935 | -€36,849 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €200,784 | €163,935 | -€36,849 | -18.4% |
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 19 October 2026 via checked.be.