RESTO CAPA: 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 CAPA
Largest movements
- Cash +€19,528
up €19,528 (+27.5%), from €70,965 to €90,493
mainly Depreciation (+€31,394) and Current portion of long-term debt (+€11,959)
- Intangible fixed assets -€15,000
down €15,000 (-80.0%), from €18,750 to €3,750
- Trade debts -€14,645
down €14,645 (-18.7%), from €78,515 to €63,870
- Current portion of long-term debt +€11,959
up €11,959 (+230.0%), from €5,200 to €17,159
- Profit (loss) carried forward +€9,673
up €9,673 (+29.7%), from €32,582 to €42,256
- Gross operating margin +€97,553
up €97,553 (+51.7%), from €188,680 to €286,234
- Taxes +€26,681
up €26,681 (+175.1%), from €15,239 to €41,920
- Other operating charges -€4,905
down €4,905 (-59.6%), from €8,237 to €3,332
- Staff costs +€3,998
up €3,998 (+2.1%), from €193,054 to €197,052
- Depreciation +€3,219
up €3,219 (+11.4%), from €28,176 to €31,394
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 | €172,927 | €178,189 | +€5,261 | +3.0% |
| Fixed assets | 21/28 | €58,023 | €43,450 | -€14,573 | -25.1% |
| Intangible fixed assets | 21 | €18,750 | €3,750 | -€15,000 | -80.0% |
| Tangible fixed assets | 22/27 | €39,273 | €39,700 | +€427 | +1.1% |
| Plant, machinery and equipment | 23 | €9,123 | €17,277 | +€8,154 | +89.4% |
| Furniture and vehicles | 24 | €1,080 | €3,113 | +€2,033 | +188.2% |
| Other tangible fixed assets | 26 | €29,070 | €19,310 | -€9,760 | -33.6% |
| Current assets | 29/58 | €114,904 | €134,739 | +€19,835 | +17.3% |
| Stocks and contracts in progress | 3 | €26,245 | €26,245 | = | 0.0% |
| Stocks | 30/36 | €26,245 | €26,245 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,437 | €15,632 | -€805 | -4.9% |
| Trade receivables | 40 | €4,810 | €2,547 | -€2,263 | -47.0% |
| Other amounts receivable | 41 | €11,627 | €13,085 | +€1,458 | +12.5% |
| Cash at bank and in hand | 54/58 | €70,965 | €90,493 | +€19,528 | +27.5% |
| Deferred charges and accrued income | 490/1 | €1,257 | €2,369 | +€1,112 | +88.5% |
| Total equity and liabilities | 10/49 | €172,927 | €178,189 | +€5,261 | +3.0% |
| Equity | 10/15 | €42,582 | €52,256 | +€9,673 | +22.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,582 | €42,256 | +€9,673 | +29.7% |
| Amounts payable | 17/49 | €130,345 | €125,933 | -€4,412 | -3.4% |
| Amounts payable within one year | 42/48 | €130,345 | €125,933 | -€4,412 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €5,200 | €17,159 | +€11,959 | +230.0% |
| Trade debts | 44 | €78,515 | €63,870 | -€14,645 | -18.7% |
| Suppliers | 440/4 | €78,515 | €63,870 | -€14,645 | -18.7% |
| Taxes, remuneration and social security | 45 | €46,630 | €44,904 | -€1,726 | -3.7% |
| Taxes | 450/3 | €38,094 | €22,958 | -€15,135 | -39.7% |
| Remuneration and social security | 454/9 | €8,536 | €21,945 | +€13,410 | +157.1% |
| Remuneration, social security and pensions | 62 | €193,054 | €197,052 | +€3,998 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,176 | €31,394 | +€3,219 | +11.4% |
| Other operating charges | 640/8 | €8,237 | €3,332 | -€4,905 | -59.6% |
| Non-recurring operating charges | 66A | €2,346 | €815 | -€1,531 | -65.3% |
| Gross operating margin | 9900 | €188,680 | €286,234 | +€97,553 | +51.7% |
| Operating profit (loss) | 9901 | -€43,132 | €53,641 | +€96,773 | |
| Financial income | 75/76B | €119 | €271 | +€151 | +126.6% |
| Recurring financial income | 75 | €119 | €271 | +€151 | +126.6% |
| Financial charges | 65/66B | €3,994 | €2,318 | -€1,675 | -42.0% |
| Recurring financial charges | 65 | €3,994 | €2,318 | -€1,675 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | -€47,007 | €51,593 | +€98,600 | |
| Income taxes | 67/77 | €15,239 | €41,920 | +€26,681 | +175.1% |
| Profit (loss) for the period | 9904 | -€62,246 | €9,673 | +€71,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€62,246 | €9,673 | +€71,919 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.