Resto Lam: 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 Lam
Largest movements
- Cash -€73,205
down €73,205 (-53.5%), from €136,901 to €63,696
mainly Deferred charges and accrued income (-€37,228) and Net result for the year (-€24,688)
- Tangible fixed assets -€43,941
down €43,941 (-38.5%), from €114,129 to €70,189
- Deferred charges and accrued income +€37,228
up €37,228 (+408%), from €9,130 to €46,357
- Receivables within one year +€13,333
up €13,333 (+93.7%), from €14,236 to €27,569
- Stocks and contracts +€4,498
up €4,498 (+33.4%), from €13,469 to €17,967
- Profit (loss) carried forward -€24,688
down €24,688 (-55.6%), from -€44,390 to -€69,077
- Debts after one year -€20,756
down €20,756 (-25.0%), from €83,122 to €62,366
- Other debts -€11,746
no longer reported in 2025 (was €11,746)
- Trade debts -€7,250
down €7,250 (-25.8%), from €28,056 to €20,806
- Depreciation -€14,986
down €14,986 (-25.4%), from €58,926 to €43,941
- Gross operating margin +€10,869
up €10,869 (+18.7%), from €58,123 to €68,992
- Staff costs +€5,113
up €5,113 (+17.0%), from €30,015 to €35,128
- Other operating charges -€3,461
down €3,461 (-28.9%), from €11,969 to €8,508
- Financial charges +€889
up €889 (+17.6%), from €5,053 to €5,942
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 | €287,864 | €225,778 | -€62,086 | -21.6% |
| Fixed assets | 21/28 | €114,129 | €70,189 | -€43,941 | -38.5% |
| Tangible fixed assets | 22/27 | €114,129 | €70,189 | -€43,941 | -38.5% |
| Plant, machinery and equipment | 23 | €66,273 | €48,670 | -€17,603 | -26.6% |
| Furniture and vehicles | 24 | €27,086 | €21,519 | -€5,568 | -20.6% |
| Other tangible fixed assets | 26 | €20,769 | - | -€20,769 | |
| Current assets | 29/58 | €173,735 | €155,589 | -€18,145 | -10.4% |
| Stocks and contracts in progress | 3 | €13,469 | €17,967 | +€4,498 | +33.4% |
| Stocks | 30/36 | €13,469 | €17,967 | +€4,498 | +33.4% |
| Amounts receivable within one year | 40/41 | €14,236 | €27,569 | +€13,333 | +93.7% |
| Trade receivables | 40 | €14,236 | €27,569 | +€13,333 | +93.7% |
| Cash at bank and in hand | 54/58 | €136,901 | €63,696 | -€73,205 | -53.5% |
| Deferred charges and accrued income | 490/1 | €9,130 | €46,357 | +€37,228 | +408% |
| Total equity and liabilities | 10/49 | €287,864 | €225,778 | -€62,086 | -21.6% |
| Equity | 10/15 | €138,287 | €113,599 | -€24,688 | -17.9% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €137,677 | €137,677 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €133,177 | €133,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,390 | -€69,077 | -€24,688 | -55.6% |
| Amounts payable | 17/49 | €149,577 | €112,179 | -€37,398 | -25.0% |
| Amounts payable after more than one year | 17 | €83,122 | €62,366 | -€20,756 | -25.0% |
| Financial debts | 170/4 | €83,122 | €62,366 | -€20,756 | -25.0% |
| Amounts payable within one year | 42/48 | €66,455 | €49,812 | -€16,643 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €16,878 | €19,191 | +€2,313 | +13.7% |
| Trade debts | 44 | €28,056 | €20,806 | -€7,250 | -25.8% |
| Suppliers | 440/4 | €28,056 | €20,806 | -€7,250 | -25.8% |
| Taxes, remuneration and social security | 45 | €9,774 | €9,816 | +€42 | +0.4% |
| Taxes | 450/3 | €9,774 | €9,816 | +€42 | +0.4% |
| Other amounts payable | 47/48 | €11,746 | - | -€11,746 | |
| Remuneration, social security and pensions | 62 | €30,015 | €35,128 | +€5,113 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,926 | €43,941 | -€14,986 | -25.4% |
| Other operating charges | 640/8 | €11,969 | €8,508 | -€3,461 | -28.9% |
| Gross operating margin | 9900 | €58,123 | €68,992 | +€10,869 | +18.7% |
| Operating profit (loss) | 9901 | -€42,787 | -€18,584 | +€24,203 | +56.6% |
| Financial charges | 65/66B | €5,053 | €5,942 | +€889 | +17.6% |
| Recurring financial charges | 65 | €5,053 | €5,942 | +€889 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€47,840 | -€24,526 | +€23,314 | +48.7% |
| Income taxes | 67/77 | €1,032 | €162 | -€870 | -84.3% |
| Profit (loss) for the period | 9904 | -€48,872 | -€24,688 | +€24,185 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,872 | -€24,688 | +€24,185 | +49.5% |
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.