RESTO - LILLE: 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 - LILLE
Largest movements
- Tangible fixed assets -€12,746
down €12,746 (-5.4%), from €236,555 to €223,809
of which Land and buildings: -€8,301
- Profit (loss) carried forward -€9,567
down €9,567 (-15.7%), from -€60,758 to -€70,325
- Debts after one year -€4,413
down €4,413 (-6.0%), from €73,381 to €68,967
- Other debts +€4,115
up €4,115 (+4.4%), from €93,606 to €97,721
- Gross operating margin -€1,449
down €1,449 (-19.7%), from €7,368 to €5,919
- Financial charges -€182
down €182 (-5.4%), from €3,382 to €3,200
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 | €237,422 | €223,843 | -€13,579 | -5.7% |
| Fixed assets | 21/28 | €236,555 | €223,809 | -€12,746 | -5.4% |
| Tangible fixed assets | 22/27 | €236,555 | €223,809 | -€12,746 | -5.4% |
| Land and buildings | 22 | €178,777 | €170,476 | -€8,301 | -4.6% |
| Other tangible fixed assets | 26 | €57,778 | €53,333 | -€4,444 | -7.7% |
| Current assets | 29/58 | €867 | €34 | -€833 | -96.1% |
| Cash at bank and in hand | 54/58 | €782 | €34 | -€748 | -95.6% |
| Deferred charges and accrued income | 490/1 | €85 | €0 | -€85 | -100% |
| Total equity and liabilities | 10/49 | €237,422 | €223,843 | -€13,579 | -5.7% |
| Equity | 10/15 | €52,285 | €40,782 | -€11,502 | -22.0% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €32,477 | €30,541 | -€1,936 | -6.0% |
| Non-distributable reserves | 130/1 | €8,057 | €8,057 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,057 | €8,057 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,421 | €22,485 | -€1,936 | -7.9% |
| Profit (loss) carried forward | 14 | -€60,758 | -€70,325 | -€9,567 | -15.7% |
| Provisions and deferred taxes | 16 | €12,016 | €11,020 | -€997 | -8.3% |
| Deferred taxes | 168 | €12,016 | €11,020 | -€997 | -8.3% |
| Amounts payable | 17/49 | €173,121 | €172,042 | -€1,080 | -0.6% |
| Amounts payable after more than one year | 17 | €73,381 | €68,967 | -€4,413 | -6.0% |
| Financial debts | 170/4 | €73,381 | €68,967 | -€4,413 | -6.0% |
| Amounts payable within one year | 42/48 | €99,741 | €103,074 | +€3,334 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €4,244 | €4,413 | +€170 | +4.0% |
| Trade debts | 44 | €1,891 | €940 | -€951 | -50.3% |
| Suppliers | 440/4 | €1,891 | €940 | -€951 | -50.3% |
| Other amounts payable | 47/48 | €93,606 | €97,721 | +€4,115 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,746 | €12,746 | = | 0.0% |
| Other operating charges | 640/8 | €2,407 | €2,473 | +€66 | +2.7% |
| Gross operating margin | 9900 | €7,368 | €5,919 | -€1,449 | -19.7% |
| Operating profit (loss) | 9901 | -€7,784 | -€9,300 | -€1,515 | -19.5% |
| Financial income | 75/76B | €27 | €0 | -€27 | -100% |
| Recurring financial income | 75 | €27 | €0 | -€27 | -100% |
| Financial charges | 65/66B | €3,382 | €3,200 | -€182 | -5.4% |
| Recurring financial charges | 65 | €3,382 | €3,200 | -€182 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,139 | -€12,499 | -€1,360 | -12.2% |
| Transfer from deferred taxes | 780 | €997 | €997 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€10,142 | -€11,502 | -€1,360 | -13.4% |
| Transfer from tax-exempt reserves | 789 | €1,936 | €1,936 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,207 | -€9,567 | -€1,360 | -16.6% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.