RESTO ETNA: what changed
RESTO ETNA
Largest movements
- Cash +€19,052
up €19,052 (+194%), from €9,828 to €28,880
mainly Net result for the year (+€14,897) and Trade debts (+€7,027)
- Receivables within one year +€3,496
up €3,496 (+266%), from €1,316 to €4,812
- Stocks and contracts -€1,962
down €1,962 (-47.7%), from €4,112 to €2,150
- Profit (loss) carried forward +€14,897
up €14,897, from -€8,091 to €6,805
- Trade debts +€7,027
up €7,027 (+143%), from €4,905 to €11,933
- Tax, wage and social debts -€770
down €770 (-8.9%), from €8,673 to €7,904
of which Remuneration and social security: -€2,704
- Other debts -€688
down €688 (-29.3%), from €2,348 to €1,660
- Gross operating margin +€11,860
up €11,860 (+154%), from €7,706 to €19,566
- Staff costs -€1,996
down €1,996 (-40.3%), from €4,956 to €2,960
- Financial charges +€975
up €975 (+652%), from €150 to €1,125
of which Non-recurring financial charges: +€750
- Other operating charges +€325
new in 2022: €325
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,036 | €36,362 | +€20,326 | +127% |
| Fixed assets | 21/28 | €780 | €520 | -€260 | -33.3% |
| Tangible fixed assets | 22/27 | €780 | €520 | -€260 | -33.3% |
| Plant, machinery and equipment | 23 | €780 | €520 | -€260 | -33.3% |
| Current assets | 29/58 | €15,256 | €35,842 | +€20,586 | +135% |
| Stocks and contracts in progress | 3 | €4,112 | €2,150 | -€1,962 | -47.7% |
| Stocks | 30/36 | €4,112 | €2,150 | -€1,962 | -47.7% |
| Amounts receivable within one year | 40/41 | €1,316 | €4,812 | +€3,496 | +266% |
| Trade receivables | 40 | €1,316 | €4,812 | +€3,496 | +266% |
| Cash at bank and in hand | 54/58 | €9,828 | €28,880 | +€19,052 | +194% |
| Total equity and liabilities | 10/49 | €16,036 | €36,362 | +€20,326 | +127% |
| Equity | 10/15 | -€31 | €14,865 | +€14,897 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,091 | €6,805 | +€14,897 | |
| Amounts payable | 17/49 | €16,068 | €21,496 | +€5,429 | +33.8% |
| Amounts payable within one year | 42/48 | €15,926 | €21,496 | +€5,570 | +35.0% |
| Trade debts | 44 | €4,905 | €11,933 | +€7,027 | +143% |
| Suppliers | 440/4 | €4,905 | €11,933 | +€7,027 | +143% |
| Taxes, remuneration and social security | 45 | €8,673 | €7,904 | -€770 | -8.9% |
| Taxes | 450/3 | €5,961 | €7,895 | +€1,934 | +32.4% |
| Remuneration and social security | 454/9 | €2,713 | €9 | -€2,704 | -99.7% |
| Other amounts payable | 47/48 | €2,348 | €1,660 | -€688 | -29.3% |
| Accrued charges and deferred income | 492/3 | €141 | - | -€141 | |
| Remuneration, social security and pensions | 62 | €4,956 | €2,960 | -€1,996 | -40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €260 | = | 0.0% |
| Other operating charges | 640/8 | - | €325 | +€325 | |
| Gross operating margin | 9900 | €7,706 | €19,566 | +€11,860 | +154% |
| Operating profit (loss) | 9901 | €2,490 | €16,021 | +€13,531 | +543% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €150 | €1,125 | +€975 | +652% |
| Recurring financial charges | 65 | €150 | €375 | +€225 | +150% |
| Non-recurring financial charges | 66B | - | €750 | +€750 | |
| Profit (loss) for the period before taxes | 9903 | €2,340 | €14,897 | +€12,557 | +537% |
| Profit (loss) for the period | 9904 | €2,340 | €14,897 | +€12,557 | +537% |
| Profit (loss) for the period to be appropriated | 9905 | €2,340 | €14,897 | +€12,557 | +537% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.