Resto 3G: 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 3G
Largest movements
- Cash -€47,524
down €47,524 (-28.0%), from €169,918 to €122,394
mainly Contributions, distributions and other (-€69,128) and Other debts (-€36,872)
- Tangible fixed assets -€6,722
down €6,722 (-22.1%), from €30,383 to €23,661
of which Plant, machinery and equipment: -€4,529
- Receivables within one year -€4,933
down €4,933 (-100%), from €4,933 to €0
of which Other amounts receivable: -€4,548
- Other debts -€36,872
down €36,872 (-70.8%), from €52,096 to €15,224
- Reserves -€36,512
down €36,512 (-34.1%), from €107,053 to €70,541
of which Distributable reserves: -€34,653
- Tax, wage and social debts +€8,709
up €8,709 (+29.4%), from €29,603 to €38,312
of which Taxes: +€16,454
- Current portion of long-term debt +€4,484
new in 2025: €4,484
- Gross operating margin +€37,612
up €37,612 (+16.3%), from €231,120 to €268,732
- Taxes +€16,479
up €16,479 (+966%), from €1,705 to €18,184
- Staff costs -€8,055
down €8,055 (-3.7%), from €219,092 to €211,037
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 | €218,369 | €157,713 | -€60,656 | -27.8% |
| Fixed assets | 21/28 | €32,862 | €26,140 | -€6,722 | -20.5% |
| Tangible fixed assets | 22/27 | €30,383 | €23,661 | -€6,722 | -22.1% |
| Plant, machinery and equipment | 23 | €22,323 | €17,794 | -€4,529 | -20.3% |
| Other tangible fixed assets | 26 | €8,060 | €5,867 | -€2,193 | -27.2% |
| Financial fixed assets | 28 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €185,507 | €131,574 | -€53,933 | -29.1% |
| Stocks and contracts in progress | 3 | €9,570 | €9,180 | -€390 | -4.1% |
| Stocks | 30/36 | €9,570 | €9,180 | -€390 | -4.1% |
| Amounts receivable within one year | 40/41 | €4,933 | €0 | -€4,933 | -100% |
| Trade receivables | 40 | €385 | €0 | -€385 | -100% |
| Other amounts receivable | 41 | €4,548 | €0 | -€4,548 | -100% |
| Cash at bank and in hand | 54/58 | €169,918 | €122,394 | -€47,524 | -28.0% |
| Deferred charges and accrued income | 490/1 | €1,086 | €0 | -€1,086 | -100% |
| Total equity and liabilities | 10/49 | €218,369 | €157,713 | -€60,656 | -27.8% |
| Equity | 10/15 | €125,645 | €89,133 | -€36,512 | -29.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €107,053 | €70,541 | -€36,512 | -34.1% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €105,194 | €70,541 | -€34,653 | -32.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €92,724 | €68,581 | -€24,144 | -26.0% |
| Amounts payable within one year | 42/48 | €92,324 | €68,181 | -€24,144 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,484 | +€4,484 | |
| Trade debts | 44 | €10,625 | €10,161 | -€464 | -4.4% |
| Suppliers | 440/4 | €10,625 | €10,161 | -€464 | -4.4% |
| Taxes, remuneration and social security | 45 | €29,603 | €38,312 | +€8,709 | +29.4% |
| Taxes | 450/3 | €3,787 | €20,241 | +€16,454 | +434% |
| Remuneration and social security | 454/9 | €25,815 | €18,070 | -€7,745 | -30.0% |
| Other amounts payable | 47/48 | €52,096 | €15,224 | -€36,872 | -70.8% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €219,092 | €211,037 | -€8,055 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,921 | €6,722 | -€198 | -2.9% |
| Other operating charges | 640/8 | €1,953 | €2,021 | +€68 | +3.5% |
| Gross operating margin | 9900 | €231,120 | €268,732 | +€37,612 | +16.3% |
| Operating profit (loss) | 9901 | €3,155 | €48,952 | +€45,797 | +1,451% |
| Financial income | 75/76B | €1,022 | €2,350 | +€1,328 | +130% |
| Recurring financial income | 75 | €1,022 | €2,350 | +€1,328 | +130% |
| Financial charges | 65/66B | €514 | €502 | -€12 | -2.4% |
| Recurring financial charges | 65 | €514 | €502 | -€12 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €3,663 | €50,800 | +€47,137 | +1,287% |
| Income taxes | 67/77 | €1,705 | €18,184 | +€16,479 | +966% |
| Profit (loss) for the period | 9904 | €1,958 | €32,616 | +€30,658 | +1,566% |
| Profit (loss) for the period to be appropriated | 9905 | €1,958 | €32,616 | +€30,658 | +1,566% |
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 28 October 2026 via checked.be.