Resto Fab's: 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 Fab's
Largest movements
- Receivables after one year +€22,111
up €22,111 (+59.8%), from €37,000 to €59,111
- Cash +€6,746
up €6,746 (+1,096%), from €616 to €7,362
mainly Net result for the year (+€23,409) and Tax, wage and social debts (+€7,007)
- Receivables within one year -€5,714
down €5,714 (-51.2%), from €11,168 to €5,454
of which Other amounts receivable: -€3,135
- Tangible fixed assets -€5,268
down €5,268 (-30.7%), from €17,148 to €11,880
of which Plant, machinery and equipment: -€4,001
- Reserves +€23,409
up €23,409 (+78.4%), from €29,853 to €53,262
- Trade debts -€12,411
down €12,411 (-56.8%), from €21,841 to €9,430
- Tax, wage and social debts +€7,007
up €7,007 (+57.7%), from €12,144 to €19,151
of which Taxes: +€7,001
- Gross operating margin -€12,607
down €12,607 (-25.6%), from €49,177 to €36,569
- Taxes -€3,375
down €3,375 (-28.3%), from €11,941 to €8,566
- Other operating charges -€2,778
down €2,778 (-78.7%), from €3,529 to €751
- Financial income +€1,592
up €1,592 (+215%), from €740 to €2,332
- Depreciation +€562
up €562 (+11.3%), from €4,968 to €5,530
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 | €66,672 | €84,342 | +€17,670 | +26.5% |
| Fixed assets | 21/28 | €17,148 | €12,090 | -€5,058 | -29.5% |
| Tangible fixed assets | 22/27 | €17,148 | €11,880 | -€5,268 | -30.7% |
| Plant, machinery and equipment | 23 | €6,396 | €2,395 | -€4,001 | -62.6% |
| Furniture and vehicles | 24 | €456 | €83 | -€373 | -81.8% |
| Other tangible fixed assets | 26 | €10,297 | €9,402 | -€895 | -8.7% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €49,524 | €72,252 | +€22,728 | +45.9% |
| Amounts receivable after more than one year | 29 | €37,000 | €59,111 | +€22,111 | +59.8% |
| Other amounts receivable | 291 | €37,000 | €59,111 | +€22,111 | +59.8% |
| Amounts receivable within one year | 40/41 | €11,168 | €5,454 | -€5,714 | -51.2% |
| Trade receivables | 40 | €8,034 | €5,454 | -€2,580 | -32.1% |
| Other amounts receivable | 41 | €3,135 | - | -€3,135 | |
| Cash at bank and in hand | 54/58 | €616 | €7,362 | +€6,746 | +1,096% |
| Deferred charges and accrued income | 490/1 | €740 | €325 | -€415 | -56.0% |
| Total equity and liabilities | 10/49 | €66,672 | €84,342 | +€17,670 | +26.5% |
| Equity | 10/15 | €32,353 | €55,762 | +€23,409 | +72.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €29,853 | €53,262 | +€23,409 | +78.4% |
| Distributable reserves | 133 | €29,853 | €53,262 | +€23,409 | +78.4% |
| Amounts payable | 17/49 | €34,319 | €28,580 | -€5,738 | -16.7% |
| Amounts payable within one year | 42/48 | €34,319 | €28,580 | -€5,738 | -16.7% |
| Trade debts | 44 | €21,841 | €9,430 | -€12,411 | -56.8% |
| Suppliers | 440/4 | €21,841 | €9,430 | -€12,411 | -56.8% |
| Taxes, remuneration and social security | 45 | €12,144 | €19,151 | +€7,007 | +57.7% |
| Taxes | 450/3 | €12,144 | €19,145 | +€7,001 | +57.7% |
| Remuneration and social security | 454/9 | - | €6 | +€6 | |
| Other amounts payable | 47/48 | €334 | - | -€334 | |
| Remuneration, social security and pensions | 62 | - | €415 | +€415 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,968 | €5,530 | +€562 | +11.3% |
| Other operating charges | 640/8 | €3,529 | €751 | -€2,778 | -78.7% |
| Gross operating margin | 9900 | €49,177 | €36,569 | -€12,607 | -25.6% |
| Operating profit (loss) | 9901 | €40,680 | €29,874 | -€10,806 | -26.6% |
| Financial income | 75/76B | €740 | €2,332 | +€1,592 | +215% |
| Recurring financial income | 75 | €740 | €2,332 | +€1,592 | +215% |
| Financial charges | 65/66B | €642 | €231 | -€411 | -64.0% |
| Recurring financial charges | 65 | €642 | €231 | -€411 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €40,778 | €31,975 | -€8,804 | -21.6% |
| Income taxes | 67/77 | €11,941 | €8,566 | -€3,375 | -28.3% |
| Profit (loss) for the period | 9904 | €28,837 | €23,409 | -€5,428 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,837 | €23,409 | -€5,428 | -18.8% |
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 30 October 2026 via checked.be.