Resto Group: 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 Group
Largest movements
- Cash -€82,528
down €82,528 (-29.8%), from €277,039 to €194,512
mainly Investment in fixed assets (net) (-€93,288) and Trade debts (-€20,986)
- Tangible fixed assets +€71,814
up €71,814 (+440.7%), from €16,294 to €88,109
of which Furniture and vehicles: +€62,681
- Receivables within one year +€9,742
up €9,742 (+11.6%), from €84,160 to €93,902
of which Other amounts receivable: +€40,134
- Profit (loss) carried forward -€64,755
down €64,755 (-72.0%), from €89,951 to €25,196
- Reserves +€60,000
new in 2025: €60,000
- Trade debts -€20,986
down €20,986 (-12.1%), from €173,456 to €152,470
- Debts after one year +€16,249
new in 2025: €16,249
- Other debts +€15,090
up €15,090 (+20.5%), from €73,438 to €88,528
- Staff costs +€269,072
up €269,072 (+49.5%), from €543,988 to €813,061
- Gross operating margin +€243,197
up €243,197 (+36.2%), from €671,705 to €914,903
- Other operating charges +€26,049
up €26,049 (+84.1%), from €30,965 to €57,014
- Taxes -€25,423
no longer reported in 2025 (was €25,423)
- Financial charges -€19,792
down €19,792 (-56.7%), from €34,910 to €15,117
of which Financial charges: -€19,792
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.
Cash bridge derived
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 | €439,996 | €440,008 | +€12 | 0.0% |
| Fixed assets | 21/28 | €26,294 | €98,109 | +€71,814 | +273.1% |
| Tangible fixed assets | 22/27 | €16,294 | €88,109 | +€71,814 | +440.7% |
| Land and buildings | 22 | €7,800 | €3,900 | -€3,900 | -50.0% |
| Plant, machinery and equipment | 23 | €4,934 | €3,762 | -€1,172 | -23.7% |
| Furniture and vehicles | 24 | €3,561 | €66,241 | +€62,681 | +1760.3% |
| Leasing and similar rights | 25 | - | €14,205 | +€14,205 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €413,702 | €341,899 | -€71,803 | -17.4% |
| Stocks and contracts in progress | 3 | €51,337 | €50,762 | -€575 | -1.1% |
| Stocks | 30/36 | €51,337 | €50,762 | -€575 | -1.1% |
| Amounts receivable within one year | 40/41 | €84,160 | €93,902 | +€9,742 | +11.6% |
| Trade receivables | 40 | €48,426 | €18,033 | -€30,392 | -62.8% |
| Other amounts receivable | 41 | €35,734 | €75,869 | +€40,134 | +112.3% |
| Cash at bank and in hand | 54/58 | €277,039 | €194,512 | -€82,528 | -29.8% |
| Deferred charges and accrued income | 490/1 | €1,165 | €2,723 | +€1,558 | +133.8% |
| Total equity and liabilities | 10/49 | €439,996 | €440,008 | +€12 | 0.0% |
| Equity | 10/15 | €109,951 | €105,196 | -€4,755 | -4.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €60,000 | +€60,000 | |
| Non-distributable reserves | 130/1 | - | €60,000 | +€60,000 | |
| Other | 1319 | - | €60,000 | +€60,000 | |
| Profit (loss) carried forward | 14 | €89,951 | €25,196 | -€64,755 | -72.0% |
| Amounts payable | 17/49 | €330,045 | €334,812 | +€4,767 | +1.4% |
| Amounts payable after more than one year | 17 | - | €16,249 | +€16,249 | |
| Financial debts | 170/4 | - | €16,249 | +€16,249 | |
| Amounts payable within one year | 42/48 | €330,045 | €318,563 | -€11,482 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | - | €7,267 | +€7,267 | |
| Trade debts | 44 | €173,456 | €152,470 | -€20,986 | -12.1% |
| Suppliers | 440/4 | €173,456 | €152,470 | -€20,986 | -12.1% |
| Taxes, remuneration and social security | 45 | €83,152 | €70,299 | -€12,853 | -15.5% |
| Taxes | 450/3 | €75,447 | €25,623 | -€49,824 | -66.0% |
| Remuneration and social security | 454/9 | €7,704 | €44,676 | +€36,971 | +479.9% |
| Other amounts payable | 47/48 | €73,438 | €88,528 | +€15,090 | +20.5% |
| Remuneration, social security and pensions | 62 | €543,988 | €813,061 | +€269,072 | +49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,178 | €21,474 | +€11,296 | +111.0% |
| Other operating charges | 640/8 | €30,965 | €57,014 | +€26,049 | +84.1% |
| Gross operating margin | 9900 | €671,705 | €914,903 | +€243,197 | +36.2% |
| Operating profit (loss) | 9901 | €86,574 | €23,354 | -€63,220 | -73.0% |
| Financial income | 75/76B | €413 | €7,008 | +€6,595 | +1596.3% |
| Recurring financial income | 75 | €413 | €7,008 | +€6,595 | +1596.3% |
| Financial charges | 65/66B | €34,910 | €15,117 | -€19,792 | -56.7% |
| Recurring financial charges | 65 | €34,910 | €15,117 | -€19,792 | -56.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €52,078 | €15,245 | -€36,833 | -70.7% |
| Income taxes | 67/77 | €25,423 | - | -€25,423 | |
| Profit (loss) for the period | 9904 | €26,654 | €15,245 | -€11,410 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,654 | €15,245 | -€11,410 | -42.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.