RESTO LOBSTER: 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 LOBSTER
Largest movements
- Intangible fixed assets -€20,000
down €20,000 (-11.1%), from €180,000 to €160,000
- Receivables within one year +€3,276
up €3,276 (+20.3%), from €16,161 to €19,437
- Debts after one year -€169,177
no longer reported in 2025 (was €169,177)
- Other debts +€147,713
up €147,713 (+1249.9%), from €11,818 to €159,531
- Reserves +€78,397
new in 2025: €78,397
- Profit (loss) carried forward -€39,010
down €39,010 (-49.8%), from €78,398 to €39,388
- Trade debts -€33,896
down €33,896 (-89.4%), from €37,908 to €4,012
- Gross operating margin -€86,311
down €86,311 (-24.3%), from €355,520 to €269,209
- Other operating charges -€49,457
down €49,457 (-19.8%), from €249,876 to €200,419
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 | €300,189 | €283,390 | -€16,799 | -5.6% |
| Fixed assets | 21/28 | €202,987 | €183,865 | -€19,122 | -9.4% |
| Intangible fixed assets | 21 | €180,000 | €160,000 | -€20,000 | -11.1% |
| Tangible fixed assets | 22/27 | €22,987 | €23,865 | +€878 | +3.8% |
| Plant, machinery and equipment | 23 | €22,987 | €23,865 | +€878 | +3.8% |
| Current assets | 29/58 | €97,202 | €99,525 | +€2,323 | +2.4% |
| Stocks and contracts in progress | 3 | €10,482 | €8,352 | -€2,130 | -20.3% |
| Stocks | 30/36 | €10,482 | €8,352 | -€2,130 | -20.3% |
| Amounts receivable within one year | 40/41 | €16,161 | €19,437 | +€3,276 | +20.3% |
| Other amounts receivable | 41 | €16,161 | €19,437 | +€3,276 | +20.3% |
| Cash at bank and in hand | 54/58 | €70,559 | €71,736 | +€1,177 | +1.7% |
| Total equity and liabilities | 10/49 | €300,189 | €283,390 | -€16,799 | -5.6% |
| Equity | 10/15 | €79,398 | €118,785 | +€39,387 | +49.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €78,397 | +€78,397 | |
| Distributable reserves | 133 | - | €78,397 | +€78,397 | |
| Profit (loss) carried forward | 14 | €78,398 | €39,388 | -€39,010 | -49.8% |
| Amounts payable | 17/49 | €220,791 | €164,605 | -€56,186 | -25.4% |
| Amounts payable after more than one year | 17 | €169,177 | - | -€169,177 | |
| Other amounts payable | 178/9 | €169,177 | - | -€169,177 | |
| Amounts payable within one year | 42/48 | €49,726 | €163,543 | +€113,817 | +228.9% |
| Trade debts | 44 | €37,908 | €4,012 | -€33,896 | -89.4% |
| Suppliers | 440/4 | €37,908 | €4,012 | -€33,896 | -89.4% |
| Other amounts payable | 47/48 | €11,818 | €159,531 | +€147,713 | +1249.9% |
| Accrued charges and deferred income | 492/3 | €1,888 | €1,062 | -€826 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,246 | €29,402 | +€2,156 | +7.9% |
| Other operating charges | 640/8 | €249,876 | €200,419 | -€49,457 | -19.8% |
| Gross operating margin | 9900 | €355,520 | €269,209 | -€86,311 | -24.3% |
| Operating profit (loss) | 9901 | €78,398 | €39,388 | -€39,010 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €78,398 | €39,388 | -€39,010 | -49.8% |
| Profit (loss) for the period | 9904 | €78,398 | €39,388 | -€39,010 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,398 | €39,388 | -€39,010 | -49.8% |
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 11 October 2026 via checked.be.