RESTO - FRIT: what changed
What changed
RESTO - FRIT
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
filed annual accounts (NBB)
Net result for the year
€49,004
2024 · €638+€48,365
Equity
€109,318
2024 · €60,314+€49,004
Cash
€2.1m
2024 · €522,485+€1.6m
Balance sheet total
€12.7m
2024 · €13.8m-€1.1m
Largest movements
Assets
- Cash +€1.6m
up €1.6m (+302%), from €522,485 to €2.1m
mainly Trade debts (+€3.1m) and Current investments (+€1.5m)
- Current investments -€1.5m
down €1.5m (-100%), from €1.5m to €0
- Receivables within one year -€1.1m
down €1.1m (-10.0%), from €11.4m to €10.2m
of which Trade receivables: -€1.1m
Equity and liabilities
- Accrued charges and deferred income -€4.7m
down €4.7m (-53.6%), from €8.8m to €4.1m
- Trade debts +€3.1m
up €3.1m (+65.6%), from €4.8m to €7.9m
- Tax, wage and social debts +€418,216
up €418,216 (+268%), from €155,902 to €574,118
of which Taxes: +€412,717
Income statement
- Other operating charges +€1.2m
up €1.2m (+7.8%), from €15.6m to €16.9m
- Other operating income +€785,682
up €785,682 (+4.8%), from €16.3m to €17.1m
- Goods and materials -€317,781
down €317,781 (-13.5%), from €2.4m to €2.0m
of which Purchases: -€330,158
- Financial income +€178,794
up €178,794 (+1,435%), from €12,458 to €191,252
- Staff costs +€48,451
up €48,451 (+39.6%), from €122,391 to €170,842
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€638
Turnover
+€35,448
Other operating income
+€785,682
Goods and materials
+€317,781
Services and other goods
-€5,954
Staff costs
-€48,451
Other operating charges
-€1.2m
Financial income
+€178,794
Financial charges
-€571
Taxes
+€3,786
Result 2025
€49,004
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€78,633
Investment
+€1.5m
Financing
€0
Cash 2024
€522,485
From operations (derived)
+€78,633
Net result for the year
+€49,004
Depreciation
+€713
Stocks and contracts
+€30,138
Receivables within one year
+€1.1m
Deferred charges and accrued income
+€2,811
Trade debts
+€3.1m
Tax, wage and social debts
+€418,216
Accrued charges and deferred income
-€4.7m
Investment (derived)
+€1.5m
Current investments
+€1.5m
Cash 2025
€2.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,756,455 | €12,668,737 | -€1.1m | -7.9% |
| Fixed assets | 21/28 | €189,266 | €188,553 | -€713 | -0.4% |
| Tangible fixed assets | 22/27 | €1,367 | €654 | -€713 | -52.2% |
| Plant, machinery and equipment | 23 | €1,367 | €654 | -€713 | -52.2% |
| Financial fixed assets | 28 | €187,899 | €187,899 | = | 0.0% |
| Other financial fixed assets | 284/8 | €187,899 | €187,899 | = | 0.0% |
| Shares | 284 | €186,899 | €186,899 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €13,567,189 | €12,480,185 | -€1.1m | -8.0% |
| Stocks and contracts in progress | 3 | €118,030 | €87,893 | -€30,138 | -25.5% |
| Stocks | 30/36 | €118,030 | €87,893 | -€30,138 | -25.5% |
| Goods purchased for resale | 34 | €118,030 | €87,893 | -€30,138 | -25.5% |
| Amounts receivable within one year | 40/41 | €11,361,546 | €10,228,857 | -€1.1m | -10.0% |
| Trade receivables | 40 | €11,343,305 | €10,204,734 | -€1.1m | -10.0% |
| Other amounts receivable | 41 | €18,241 | €24,124 | +€5,883 | +32.3% |
| Current investments | 50/53 | €1,500,000 | €0 | -€1.5m | -100% |
| Other investments | 51/53 | €1,500,000 | €0 | -€1.5m | -100% |
| Cash at bank and in hand | 54/58 | €522,485 | €2,101,118 | +€1.6m | +302% |
| Deferred charges and accrued income | 490/1 | €65,128 | €62,317 | -€2,811 | -4.3% |
| Total equity and liabilities | 10/49 | €13,756,455 | €12,668,737 | -€1.1m | -7.9% |
| Equity | 10/15 | €60,314 | €109,318 | +€49,004 | +81.2% |
| Contributions | 10/11 | €19,088 | €19,088 | = | 0.0% |
| Reserves | 13 | €2,367 | €2,367 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,367 | €2,367 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,367 | €2,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,859 | €87,862 | +€49,004 | +126% |
| Amounts payable | 17/49 | €13,696,141 | €12,559,419 | -€1.1m | -8.3% |
| Amounts payable within one year | 42/48 | €4,941,585 | €8,500,896 | +€3.6m | +72.0% |
| Trade debts | 44 | €4,785,683 | €7,926,778 | +€3.1m | +65.6% |
| Suppliers | 440/4 | €4,785,683 | €7,926,778 | +€3.1m | +65.6% |
| Taxes, remuneration and social security | 45 | €155,902 | €574,118 | +€418,216 | +268% |
| Taxes | 450/3 | €141,941 | €554,658 | +€412,717 | +291% |
| Remuneration and social security | 454/9 | €13,960 | €19,459 | +€5,499 | +39.4% |
| Accrued charges and deferred income | 492/3 | €8,754,556 | €4,058,524 | -€4.7m | -53.6% |
| Operating income | 70/76A | €18,802,959 | €19,624,089 | +€821,129 | +4.4% |
| Turnover | 70 | €2,464,976 | €2,500,423 | +€35,448 | +1.4% |
| Other operating income | 74 | €16,337,984 | €17,123,665 | +€785,682 | +4.8% |
| Operating charges | 60/66A | €18,806,918 | €19,761,691 | +€954,773 | +5.1% |
| Goods for resale, raw materials and consumables | 60 | €2,357,710 | €2,039,929 | -€317,781 | -13.5% |
| Purchases | 600/8 | €2,339,949 | €2,009,792 | -€330,158 | -14.1% |
| Change in stocks: decrease (increase) | 609 | €17,761 | €30,138 | +€12,377 | +69.7% |
| Services and other goods | 61 | €677,831 | €683,786 | +€5,954 | +0.9% |
| Remuneration, social security and pensions | 62 | €122,391 | €170,842 | +€48,451 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | €713 | = | 0.0% |
| Other operating charges | 640/8 | €15,648,273 | €16,866,421 | +€1.2m | +7.8% |
| Operating profit (loss) | 9901 | -€3,959 | -€137,602 | -€133,643 | -3,376% |
| Financial income | 75/76B | €12,458 | €191,252 | +€178,794 | +1,435% |
| Recurring financial income | 75 | €12,458 | €191,252 | +€178,794 | +1,435% |
| Income from financial fixed assets | 750 | €9,810 | €24,214 | +€14,404 | +147% |
| Other financial income | 752/9 | €2,648 | €167,038 | +€164,390 | +6,208% |
| Financial charges | 65/66B | €3,936 | €4,508 | +€571 | +14.5% |
| Recurring financial charges | 65 | €3,936 | €4,508 | +€571 | +14.5% |
| Debt charges | 650 | €2,906 | €182 | -€2,723 | -93.7% |
| Other financial charges | 652/9 | €1,031 | €4,325 | +€3,295 | +320% |
| Profit (loss) for the period before taxes | 9903 | €4,563 | €49,142 | +€44,580 | +977% |
| Income taxes | 67/77 | €3,924 | €138 | -€3,786 | -96.5% |
| Taxes | 670/3 | €6,867 | €7,264 | +€397 | +5.8% |
| Tax adjustments and reversals of tax provisions | 77 | €2,943 | €7,126 | +€4,183 | +142% |
| Profit (loss) for the period | 9904 | €638 | €49,004 | +€48,365 | +7,575% |
| Profit (loss) for the period to be appropriated | 9905 | €638 | €49,004 | +€48,365 | +7,575% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.