RESTO - MEAT: 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 - MEAT
Largest movements
- Tangible fixed assets -€71,316
down €71,316 (-23.3%), from €306,201 to €234,885
of which Plant, machinery and equipment: -€41,851
- Cash +€18,195
up €18,195 (+288%), from €6,325 to €24,519
mainly Depreciation (+€71,316) and Receivables within one year (+€17,347)
- Receivables within one year -€17,347
down €17,347 (-6.7%), from €260,130 to €242,783
of which Other amounts receivable: -€9,347
- Debts after one year -€47,077
down €47,077 (-100%), from €47,077 to €0
- Profit (loss) carried forward -€24,964
down €24,964 (-39.0%), from €63,987 to €39,024
- Gross operating margin -€91,872
down €91,872 (-61.5%), from €149,384 to €57,513
- Taxes -€5,588
down €5,588 (-100%), from €5,588 to €0
- Other operating charges +€5,539
up €5,539 (+38.0%), from €14,586 to €20,125
- Depreciation -€4,420
down €4,420 (-5.8%), from €75,737 to €71,316
- Financial income -€2,478
down €2,478 (-20.0%), from €12,375 to €9,897
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 | €573,110 | €502,650 | -€70,461 | -12.3% |
| Fixed assets | 21/28 | €306,201 | €234,885 | -€71,316 | -23.3% |
| Tangible fixed assets | 22/27 | €306,201 | €234,885 | -€71,316 | -23.3% |
| Land and buildings | 22 | €136,793 | €107,327 | -€29,466 | -21.5% |
| Plant, machinery and equipment | 23 | €169,408 | €127,558 | -€41,851 | -24.7% |
| Current assets | 29/58 | €266,909 | €267,765 | +€855 | +0.3% |
| Amounts receivable within one year | 40/41 | €260,130 | €242,783 | -€17,347 | -6.7% |
| Trade receivables | 40 | €8,000 | €0 | -€8,000 | -100% |
| Other amounts receivable | 41 | €252,130 | €242,783 | -€9,347 | -3.7% |
| Cash at bank and in hand | 54/58 | €6,325 | €24,519 | +€18,195 | +288% |
| Deferred charges and accrued income | 490/1 | €455 | €462 | +€7 | +1.6% |
| Total equity and liabilities | 10/49 | €573,110 | €502,650 | -€70,461 | -12.3% |
| Equity | 10/15 | €454,390 | €429,427 | -€24,964 | -5.5% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €303,640 | €303,640 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Distributable reserves | 133 | €294,964 | €294,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,987 | €39,024 | -€24,964 | -39.0% |
| Amounts payable | 17/49 | €118,720 | €73,223 | -€45,497 | -38.3% |
| Amounts payable after more than one year | 17 | €47,077 | €0 | -€47,077 | -100% |
| Financial debts | 170/4 | €47,077 | €0 | -€47,077 | -100% |
| Amounts payable within one year | 42/48 | €71,551 | €73,178 | +€1,627 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €50,838 | €47,077 | -€3,761 | -7.4% |
| Trade debts | 44 | €15,125 | €19,688 | +€4,563 | +30.2% |
| Suppliers | 440/4 | €15,125 | €19,688 | +€4,563 | +30.2% |
| Taxes, remuneration and social security | 45 | €5,588 | €6,413 | +€825 | +14.8% |
| Taxes | 450/3 | €5,588 | €6,413 | +€825 | +14.8% |
| Accrued charges and deferred income | 492/3 | €93 | €45 | -€48 | -51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,737 | €71,316 | -€4,420 | -5.8% |
| Other operating charges | 640/8 | €14,586 | €20,125 | +€5,539 | +38.0% |
| Gross operating margin | 9900 | €149,384 | €57,513 | -€91,872 | -61.5% |
| Operating profit (loss) | 9901 | €59,062 | -€33,928 | -€92,990 | |
| Financial income | 75/76B | €12,375 | €9,897 | -€2,478 | -20.0% |
| Recurring financial income | 75 | €12,375 | €9,897 | -€2,478 | -20.0% |
| Financial charges | 65/66B | €1,861 | €933 | -€928 | -49.9% |
| Recurring financial charges | 65 | €1,861 | €933 | -€928 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €69,576 | -€24,964 | -€94,539 | |
| Income taxes | 67/77 | €5,588 | €0 | -€5,588 | -100% |
| Profit (loss) for the period | 9904 | €63,987 | -€24,964 | -€88,951 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,987 | -€24,964 | -€88,951 |
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 18 October 2026 via checked.be.