RESTO LAKO: 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 LAKO
Largest movements
- Receivables after one year +€20,000
new in 2025: €20,000
- Receivables within one year -€7,356
down €7,356 (-97.0%), from €7,582 to €226
of which Trade receivables: -€7,356
- Cash +€2,447
up €2,447 (+38.5%), from €6,364 to €8,811
mainly Net result for the year (+€25,070) and Receivables within one year (+€7,356)
- Tangible fixed assets -€974
down €974 (-51.6%), from €1,888 to €913
- Deferred charges and accrued income -€622
down €622 (-61.3%), from €1,015 to €392
- Profit (loss) carried forward +€13,657
up €13,657, from -€13,657 to €0
- Other debts -€12,238
down €12,238 (-99.1%), from €12,353 to €115
- Reserves +€11,413
up €11,413 (+224%), from €5,096 to €16,509
- Tax, wage and social debts +€4,528
up €4,528 (+187%), from €2,423 to €6,951
- Current portion of long-term debt -€2,114
down €2,114 (-100%), from €2,114 to €0
- Gross operating margin +€13,712
up €13,712 (+75.6%), from €18,133 to €31,844
- Taxes +€4,089
up €4,089 (+1,334%), from €307 to €4,396
- Depreciation -€402
down €402 (-29.2%), from €1,376 to €974
- Financial charges -€330
down €330 (-33.2%), from €995 to €665
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 | €16,848 | €30,342 | +€13,494 | +80.1% |
| Fixed assets | 21/28 | €1,888 | €913 | -€974 | -51.6% |
| Tangible fixed assets | 22/27 | €1,888 | €913 | -€974 | -51.6% |
| Furniture and vehicles | 24 | €1,888 | €913 | -€974 | -51.6% |
| Current assets | 29/58 | €14,961 | €29,429 | +€14,468 | +96.7% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €7,582 | €226 | -€7,356 | -97.0% |
| Trade receivables | 40 | €7,582 | €226 | -€7,356 | -97.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,364 | €8,811 | +€2,447 | +38.5% |
| Deferred charges and accrued income | 490/1 | €1,015 | €392 | -€622 | -61.3% |
| Total equity and liabilities | 10/49 | €16,848 | €30,342 | +€13,494 | +80.1% |
| Equity | 10/15 | -€2,361 | €22,709 | +€25,070 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,096 | €16,509 | +€11,413 | +224% |
| Distributable reserves | 133 | €5,096 | €16,509 | +€11,413 | +224% |
| Profit (loss) carried forward | 14 | -€13,657 | €0 | +€13,657 | |
| Amounts payable | 17/49 | €19,209 | €7,633 | -€11,576 | -60.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €19,209 | €7,633 | -€11,576 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | €2,114 | €0 | -€2,114 | -100% |
| Trade debts | 44 | €2,319 | €567 | -€1,752 | -75.6% |
| Suppliers | 440/4 | €2,319 | €567 | -€1,752 | -75.6% |
| Taxes, remuneration and social security | 45 | €2,423 | €6,951 | +€4,528 | +187% |
| Taxes | 450/3 | €2,423 | €6,951 | +€4,528 | +187% |
| Other amounts payable | 47/48 | €12,353 | €115 | -€12,238 | -99.1% |
| Non-recurring operating income | 76A | €2,700 | €0 | -€2,700 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,376 | €974 | -€402 | -29.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,257 | €1,066 | -€191 | -15.2% |
| Non-recurring operating charges | 66A | €22,753 | €0 | -€22,753 | -100% |
| Gross operating margin | 9900 | €18,133 | €31,844 | +€13,712 | +75.6% |
| Operating profit (loss) | 9901 | -€7,254 | €29,804 | +€37,058 | |
| Financial income | 75/76B | €38 | €327 | +€288 | +749% |
| Recurring financial income | 75 | €38 | €327 | +€288 | +749% |
| Financial charges | 65/66B | €995 | €665 | -€330 | -33.2% |
| Recurring financial charges | 65 | €995 | €665 | -€330 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,211 | €29,465 | +€37,676 | |
| Income taxes | 67/77 | €307 | €4,396 | +€4,089 | +1,334% |
| Profit (loss) for the period | 9904 | -€8,517 | €25,070 | +€33,587 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,517 | €25,070 | +€33,587 |
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 20 October 2026 via checked.be.