RESTO MODELE: 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 MODELE
Largest movements
- Current assets +€45,044
up €45,044 (+37.6%), from €119,885 to €164,929
of which Cash: +€30,200
- Tangible fixed assets -€11,727
down €11,727 (-26.9%), from €43,637 to €31,911
- Debts +€26,428
up €26,428 (+20.7%), from €127,775 to €154,203
of which Debts within one year: +€26,222
- Profit (loss) carried forward +€6,889
up €6,889 (+19.3%), from €35,747 to €42,637
- Gross operating margin -€14,010
down €14,010 (-3.1%), from €453,203 to €439,194
From the 2015 result to the 2016 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2015 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,522 | €196,840 | +€33,317 | +20.4% |
| Fixed assets | 21/28 | €43,637 | €31,911 | -€11,727 | -26.9% |
| Tangible fixed assets | 22/27 | €43,637 | €31,911 | -€11,727 | -26.9% |
| Current assets | 29/58 | €119,885 | €164,929 | +€45,044 | +37.6% |
| Stocks and contracts in progress | 3 | €1,865 | €744 | -€1,121 | -60.1% |
| Amounts receivable within one year | 40/41 | €87,248 | €103,562 | +€16,313 | +18.7% |
| Cash at bank and in hand | 54/58 | €29,867 | €60,068 | +€30,200 | +101% |
| Total equity and liabilities | 10/49 | €163,522 | €196,840 | +€33,317 | +20.4% |
| Equity | 10/15 | €35,747 | €42,637 | +€6,889 | +19.3% |
| Profit (loss) carried forward | 14 | €35,747 | €42,637 | +€6,889 | +19.3% |
| Amounts payable | 17/49 | €127,775 | €154,203 | +€26,428 | +20.7% |
| Amounts payable after more than one year | 17 | €41,223 | €41,179 | -€44 | -0.1% |
| Amounts payable within one year | 42/48 | €86,489 | €112,711 | +€26,222 | +30.3% |
| Trade debts | 44 | €18,882 | €46,759 | +€27,878 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,156 | €13,530 | +€374 | +2.8% |
| Gross operating margin | 9900 | €453,203 | €439,194 | -€14,010 | -3.1% |
| Operating profit (loss) | 9901 | €24,573 | €8,149 | -€16,423 | -66.8% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -43.2% |
| Recurring financial charges | 65 | €4,004 | €678 | -€3,326 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | €20,570 | €7,472 | -€13,098 | -63.7% |
| Profit (loss) for the period | 9904 | €24,371 | €6,889 | -€17,482 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,371 | €6,889 | -€17,482 | -71.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2015 and 31 December 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.