RESTO EXPRESS: 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 EXPRESS
Largest movements
- Tangible fixed assets -€4,161
down €4,161 (-29.5%), from €14,085 to €9,923
of which Furniture and vehicles: -€2,826
- Cash -€495
down €495 (-11.4%), from €4,322 to €3,828
mainly Net result for the year (-€53,374) and Tax, wage and social debts (-€8,999)
- Profit (loss) carried forward -€53,374
down €53,374 (-34.9%), from -€153,046 to -€206,420
- Accrued charges and deferred income +€32,295
up €32,295 (+638.5%), from €5,058 to €37,353
- Trade debts +€17,156
up €17,156 (+14.9%), from €115,419 to €132,576
- Tax, wage and social debts -€8,999
down €8,999 (-35.0%), from €25,675 to €16,676
of which Remuneration and social security: -€8,999
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Gross operating margin +€56,512
up €56,512, from -€17,449 to €39,062
- Other operating charges +€22,539
up €22,539 (+687.0%), from €3,281 to €25,819
- Financial charges +€22,467
up €22,467 (+6521.4%), from €345 to €22,812
- Staff costs -€3,729
down €3,729 (-8.6%), from €43,373 to €39,644
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,507 | €13,851 | -€4,656 | -25.2% |
| Fixed assets | 21/28 | €14,185 | €10,023 | -€4,161 | -29.3% |
| Tangible fixed assets | 22/27 | €14,085 | €9,923 | -€4,161 | -29.5% |
| Plant, machinery and equipment | 23 | €3,721 | €2,386 | -€1,335 | -35.9% |
| Furniture and vehicles | 24 | €10,364 | €7,537 | -€2,826 | -27.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €4,322 | €3,828 | -€495 | -11.4% |
| Cash at bank and in hand | 54/58 | €4,322 | €3,828 | -€495 | -11.4% |
| Total equity and liabilities | 10/49 | €18,507 | €13,851 | -€4,656 | -25.2% |
| Equity | 10/15 | -€140,646 | -€187,820 | -€47,174 | -33.5% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Capital | 10 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | -€153,046 | -€206,420 | -€53,374 | -34.9% |
| Amounts payable | 17/49 | €159,153 | €201,671 | +€42,518 | +26.7% |
| Amounts payable within one year | 42/48 | €154,095 | €164,318 | +€10,223 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | - | €250 | +€250 | |
| Trade debts | 44 | €115,419 | €132,576 | +€17,156 | +14.9% |
| Suppliers | 440/4 | €115,419 | €132,576 | +€17,156 | +14.9% |
| Taxes, remuneration and social security | 45 | €25,675 | €16,676 | -€8,999 | -35.0% |
| Taxes | 450/3 | €681 | €681 | = | 0.0% |
| Remuneration and social security | 454/9 | €24,994 | €15,995 | -€8,999 | -36.0% |
| Other amounts payable | 47/48 | €13,000 | €14,816 | +€1,816 | +14.0% |
| Accrued charges and deferred income | 492/3 | €5,058 | €37,353 | +€32,295 | +638.5% |
| Remuneration, social security and pensions | 62 | €43,373 | €39,644 | -€3,729 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,161 | €4,161 | = | 0.0% |
| Other operating charges | 640/8 | €3,281 | €25,819 | +€22,539 | +687.0% |
| Gross operating margin | 9900 | -€17,449 | €39,062 | +€56,512 | |
| Operating profit (loss) | 9901 | -€68,264 | -€30,562 | +€37,702 | +55.2% |
| Financial charges | 65/66B | €345 | €22,812 | +€22,467 | +6521.4% |
| Recurring financial charges | 65 | €345 | €22,812 | +€22,467 | +6521.4% |
| Profit (loss) for the period before taxes | 9903 | -€68,609 | -€53,374 | +€15,235 | +22.2% |
| Profit (loss) for the period | 9904 | -€68,609 | -€53,374 | +€15,235 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,609 | -€53,374 | +€15,235 | +22.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.