RESTO COOL: 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 COOL
Largest movements
- Cash +€363
up €363 (+31.9%), from €1,138 to €1,501
mainly Accrued charges and deferred income (+€8,285) and Other debts (+€3,513)
- Stocks and contracts -€142
down €142 (-18.7%), from €757 to €615
- Profit (loss) carried forward -€12,391
down €12,391 (-19.9%), from -€62,180 to -€74,571
- Accrued charges and deferred income +€8,285
up €8,285 (+47.5%), from €17,433 to €25,718
- Other debts +€3,513
up €3,513 (+20.4%), from €17,224 to €20,737
- Trade debts +€909
up €909 (+8.7%), from €10,478 to €11,387
- Tax, wage and social debts -€106
down €106 (-17.4%), from €610 to €504
- Gross operating margin -€12,441
down €12,441, from €2,346 to -€10,095
- Financial income -€369
down €369 (-91.5%), from €403 to €34
- Other operating charges -€164
down €164 (-24.7%), from €665 to €501
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 | €2,392 | €2,602 | +€210 | +8.8% |
| Current assets | 29/58 | €2,392 | €2,602 | +€210 | +8.8% |
| Stocks and contracts in progress | 3 | €757 | €615 | -€142 | -18.7% |
| Stocks | 30/36 | €757 | €615 | -€142 | -18.7% |
| Amounts receivable within one year | 40/41 | €498 | €486 | -€12 | -2.3% |
| Other amounts receivable | 41 | €498 | €486 | -€12 | -2.3% |
| Cash at bank and in hand | 54/58 | €1,138 | €1,501 | +€363 | +31.9% |
| Total equity and liabilities | 10/49 | €2,392 | €2,602 | +€210 | +8.8% |
| Equity | 10/15 | -€43,353 | -€55,744 | -€12,391 | -28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €227 | €227 | = | 0.0% |
| Distributable reserves | 133 | €227 | €227 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,180 | -€74,571 | -€12,391 | -19.9% |
| Amounts payable | 17/49 | €45,746 | €58,346 | +€12,601 | +27.5% |
| Amounts payable within one year | 42/48 | €28,312 | €32,628 | +€4,316 | +15.2% |
| Trade debts | 44 | €10,478 | €11,387 | +€909 | +8.7% |
| Suppliers | 440/4 | €10,478 | €11,387 | +€909 | +8.7% |
| Taxes, remuneration and social security | 45 | €610 | €504 | -€106 | -17.4% |
| Taxes | 450/3 | €610 | €504 | -€106 | -17.4% |
| Other amounts payable | 47/48 | €17,224 | €20,737 | +€3,513 | +20.4% |
| Accrued charges and deferred income | 492/3 | €17,433 | €25,718 | +€8,285 | +47.5% |
| Other operating charges | 640/8 | €665 | €501 | -€164 | -24.7% |
| Gross operating margin | 9900 | €2,346 | -€10,095 | -€12,441 | |
| Operating profit (loss) | 9901 | €1,681 | -€10,596 | -€12,277 | |
| Financial income | 75/76B | €403 | €34 | -€369 | -91.5% |
| Recurring financial income | 75 | €403 | €34 | -€369 | -91.5% |
| Financial charges | 65/66B | €1,702 | €1,769 | +€68 | +4.0% |
| Recurring financial charges | 65 | €1,702 | €1,744 | +€43 | +2.5% |
| Non-recurring financial charges | 66B | - | €25 | +€25 | |
| Profit (loss) for the period before taxes | 9903 | €382 | -€12,331 | -€12,714 | |
| Income taxes | 67/77 | €140 | €60 | -€80 | -57.1% |
| Profit (loss) for the period | 9904 | €243 | -€12,391 | -€12,634 | |
| Profit (loss) for the period to be appropriated | 9905 | €243 | -€12,391 | -€12,634 |
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 6 October 2026 via checked.be.