RESTO B.A.: 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.
RESTO B.A.
Largest movements
- Tangible fixed assets +€319,157
up €319,157 (+716.0%), from €44,574 to €363,731
of which Other tangible fixed assets: +€268,819
- Cash -€78,014
down €78,014 (-43.7%), from €178,662 to €100,648
mainly Investment in fixed assets (net) (-€364,715) and Net result for the year (-€87,152)
- Deferred charges and accrued income -€47,971
down €47,971 (-86.9%), from €55,199 to €7,229
- Receivables within one year -€9,991
down €9,991 (-99.7%), from €10,017 to €26
of which Trade receivables: -€9,991
- Debts after one year +€178,700
up €178,700 (+383.9%), from €46,549 to €225,249
of which Trade debts: +€188,804
- Profit (loss) carried forward -€87,152
down €87,152 (-197.8%), from -€44,069 to -€131,221
- Other debts +€75,037
up €75,037 (+21569.2%), from €348 to €75,385
- Trade debts -€49,146
down €49,146 (-68.9%), from €71,295 to €22,149
- Current portion of long-term debt +€32,641
up €32,641 (+95.8%), from €34,079 to €66,720
- Gross operating margin -€217,150
down €217,150 (-24.8%), from €875,776 to €658,626
- Staff costs -€41,386
down €41,386 (-5.8%), from €710,251 to €668,865
- Depreciation +€36,609
up €36,609 (+409.1%), from €8,949 to €45,558
- Financial charges +€10,649
up €10,649 (+79.2%), from €13,440 to €24,090
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 | €305,293 | €488,354 | +€183,061 | +60.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €44,574 | €363,731 | +€319,157 | +716.0% |
| Tangible fixed assets | 22/27 | €44,574 | €363,731 | +€319,157 | +716.0% |
| Plant, machinery and equipment | 23 | €5,243 | €65,095 | +€59,852 | +1141.6% |
| Furniture and vehicles | 24 | €5,945 | €4,366 | -€1,579 | -26.6% |
| Leasing and similar rights | 25 | €33,387 | €25,452 | -€7,935 | -23.8% |
| Other tangible fixed assets | 26 | €0 | €268,819 | +€268,819 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €260,719 | €124,623 | -€136,096 | -52.2% |
| Stocks and contracts in progress | 3 | €16,840 | €16,720 | -€120 | -0.7% |
| Stocks | 30/36 | €16,840 | €16,720 | -€120 | -0.7% |
| Amounts receivable within one year | 40/41 | €10,017 | €26 | -€9,991 | -99.7% |
| Trade receivables | 40 | €9,991 | €0 | -€9,991 | -100.0% |
| Other amounts receivable | 41 | €26 | €26 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €178,662 | €100,648 | -€78,014 | -43.7% |
| Deferred charges and accrued income | 490/1 | €55,199 | €7,229 | -€47,971 | -86.9% |
| Total equity and liabilities | 10/49 | €305,293 | €488,354 | +€183,061 | +60.0% |
| Equity | 10/15 | €29,116 | -€58,037 | -€87,152 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €11,185 | €11,185 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Legal reserve | 130 | €2,400 | €2,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €1,785 | €1,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,069 | -€131,221 | -€87,152 | -197.8% |
| Amounts payable | 17/49 | €276,178 | €546,391 | +€270,213 | +97.8% |
| Amounts payable after more than one year | 17 | €46,549 | €225,249 | +€178,700 | +383.9% |
| Financial debts | 170/4 | €22,730 | €12,626 | -€10,105 | -44.5% |
| Trade debts | 175 | €23,819 | €212,623 | +€188,804 | +792.7% |
| Amounts payable within one year | 42/48 | €221,628 | €302,613 | +€80,985 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €34,079 | €66,720 | +€32,641 | +95.8% |
| Financial debts | 43 | €31,797 | €48,532 | +€16,735 | +52.6% |
| Credit institutions | 430/8 | €31,797 | €48,532 | +€16,735 | +52.6% |
| Trade debts | 44 | €71,295 | €22,149 | -€49,146 | -68.9% |
| Suppliers | 440/4 | €71,295 | €22,149 | -€49,146 | -68.9% |
| Taxes, remuneration and social security | 45 | €84,109 | €89,827 | +€5,718 | +6.8% |
| Taxes | 450/3 | €12,987 | €19,591 | +€6,604 | +50.9% |
| Remuneration and social security | 454/9 | €71,122 | €70,236 | -€886 | -1.2% |
| Other amounts payable | 47/48 | €348 | €75,385 | +€75,037 | +21569.2% |
| Accrued charges and deferred income | 492/3 | €8,000 | €18,529 | +€10,529 | +131.6% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €710,251 | €668,865 | -€41,386 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,949 | €45,558 | +€36,609 | +409.1% |
| Other operating charges | 640/8 | €9,543 | €6,988 | -€2,555 | -26.8% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | €875,776 | €658,626 | -€217,150 | -24.8% |
| Operating profit (loss) | 9901 | €147,032 | -€62,785 | -€209,818 | |
| Financial income | 75/76B | €254 | €9 | -€245 | -96.6% |
| Recurring financial income | 75 | €254 | €9 | -€245 | -96.6% |
| Financial charges | 65/66B | €13,440 | €24,090 | +€10,649 | +79.2% |
| Recurring financial charges | 65 | €13,440 | €24,090 | +€10,649 | +79.2% |
| Profit (loss) for the period before taxes | 9903 | €133,846 | -€86,866 | -€220,712 | |
| Income taxes | 67/77 | €1,292 | €286 | -€1,006 | -77.9% |
| Profit (loss) for the period | 9904 | €132,554 | -€87,152 | -€219,707 | |
| Profit (loss) for the period to be appropriated | 9905 | €132,554 | -€87,152 | -€219,707 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.