Resto Crescendo: 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 Crescendo
Largest movements
- Receivables within one year +€10,958
up €10,958 (+63.5%), from €17,258 to €28,215
of which Trade receivables: +€10,711
- Tangible fixed assets -€4,299
down €4,299 (-22.4%), from €19,224 to €14,925
of which Plant, machinery and equipment: -€4,135
- Cash -€2,524
down €2,524 (-74.7%), from €3,378 to €854
mainly Receivables within one year (-€10,958) and Stocks and contracts (-€1,451)
- Stocks and contracts +€1,451
up €1,451 (+20.7%), from €7,019 to €8,471
- Profit (loss) carried forward +€2,428
up €2,428 (+22.3%), from -€10,871 to -€8,443
- Tax, wage and social debts +€1,881
up €1,881 (+89.4%), from €2,103 to €3,984
of which Remuneration and social security: +€2,120
- Trade debts +€1,589
up €1,589 (+31.7%), from €5,007 to €6,596
- Debts after one year -€1,082
down €1,082 (-2.4%), from €46,000 to €44,918
- Staff costs -€15,479
down €15,479 (-24.9%), from €62,232 to €46,753
- Gross operating margin -€3,905
down €3,905 (-6.4%), from €61,385 to €57,480
- Depreciation -€1,979
down €1,979 (-26.7%), from €7,416 to €5,437
- Financial charges +€631
up €631 (+28.5%), from €2,212 to €2,843
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 | €47,346 | €52,668 | +€5,322 | +11.2% |
| Fixed assets | 21/28 | €19,224 | €14,925 | -€4,299 | -22.4% |
| Tangible fixed assets | 22/27 | €19,224 | €14,925 | -€4,299 | -22.4% |
| Plant, machinery and equipment | 23 | €18,481 | €14,346 | -€4,135 | -22.4% |
| Furniture and vehicles | 24 | €744 | €580 | -€164 | -22.1% |
| Current assets | 29/58 | €28,122 | €37,743 | +€9,621 | +34.2% |
| Stocks and contracts in progress | 3 | €7,019 | €8,471 | +€1,451 | +20.7% |
| Stocks | 30/36 | €7,019 | €8,471 | +€1,451 | +20.7% |
| Amounts receivable within one year | 40/41 | €17,258 | €28,215 | +€10,958 | +63.5% |
| Trade receivables | 40 | €3,713 | €14,424 | +€10,711 | +288% |
| Other amounts receivable | 41 | €13,545 | €13,791 | +€247 | +1.8% |
| Cash at bank and in hand | 54/58 | €3,378 | €854 | -€2,524 | -74.7% |
| Deferred charges and accrued income | 490/1 | €467 | €202 | -€264 | -56.6% |
| Total equity and liabilities | 10/49 | €47,346 | €52,668 | +€5,322 | +11.2% |
| Equity | 10/15 | -€5,871 | -€3,443 | +€2,428 | +41.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,871 | -€8,443 | +€2,428 | +22.3% |
| Amounts payable | 17/49 | €53,218 | €56,111 | +€2,894 | +5.4% |
| Amounts payable after more than one year | 17 | €46,000 | €44,918 | -€1,082 | -2.4% |
| Financial debts | 170/4 | €46,000 | €44,918 | -€1,082 | -2.4% |
| Amounts payable within one year | 42/48 | €7,218 | €11,194 | +€3,976 | +55.1% |
| Trade debts | 44 | €5,007 | €6,596 | +€1,589 | +31.7% |
| Suppliers | 440/4 | €5,007 | €6,596 | +€1,589 | +31.7% |
| Taxes, remuneration and social security | 45 | €2,103 | €3,984 | +€1,881 | +89.4% |
| Taxes | 450/3 | €290 | €51 | -€239 | -82.3% |
| Remuneration and social security | 454/9 | €1,813 | €3,933 | +€2,120 | +117% |
| Other amounts payable | 47/48 | €107 | €614 | +€507 | +473% |
| Remuneration, social security and pensions | 62 | €62,232 | €46,753 | -€15,479 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,416 | €5,437 | -€1,979 | -26.7% |
| Other operating charges | 640/8 | €396 | €425 | +€29 | +7.5% |
| Gross operating margin | 9900 | €61,385 | €57,480 | -€3,905 | -6.4% |
| Operating profit (loss) | 9901 | -€8,659 | €4,865 | +€13,524 | |
| Financial income | 75/76B | €0 | €406 | +€406 | +2,029,150% |
| Recurring financial income | 75 | €0 | €406 | +€406 | +2,029,150% |
| Financial charges | 65/66B | €2,212 | €2,843 | +€631 | +28.5% |
| Recurring financial charges | 65 | €2,212 | €2,843 | +€631 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,871 | €2,428 | +€13,299 | |
| Profit (loss) for the period | 9904 | -€10,871 | €2,428 | +€13,299 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,871 | €2,428 | +€13,299 |
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 15 October 2026 via checked.be.