RESTO - PARC: 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 - PARC
Largest movements
- Cash -€36,755
down €36,755 (-95.8%), from €38,370 to €1,615
mainly Investment in fixed assets (net) (-€29,453) and Net result for the year (-€28,583)
- Receivables within one year -€23,222
down €23,222 (-19.2%), from €121,134 to €97,912
of which Trade receivables: -€23,222
- Tangible fixed assets +€20,915
up €20,915 (+33.5%), from €62,510 to €83,425
of which Plant, machinery and equipment: +€24,702
- Stocks and contracts -€17,537
no longer reported in 2025 (was €17,537)
- Deferred charges and accrued income +€13,050
new in 2025: €13,050
- Profit (loss) carried forward -€28,583
down €28,583 (-19.5%), from €146,820 to €118,237
- Accrued charges and deferred income -€13,050
no longer reported in 2025 (was €13,050)
- Gross operating margin -€42,219
down €42,219, from €23,370 to -€18,849
- Depreciation +€1,873
up €1,873 (+28.1%), from €6,665 to €8,538
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 | €239,551 | €196,002 | -€43,549 | -18.2% |
| Fixed assets | 21/28 | €62,510 | €83,425 | +€20,915 | +33.5% |
| Tangible fixed assets | 22/27 | €62,510 | €83,425 | +€20,915 | +33.5% |
| Plant, machinery and equipment | 23 | €37,931 | €62,633 | +€24,702 | +65.1% |
| Furniture and vehicles | 24 | €24,579 | €20,792 | -€3,787 | -15.4% |
| Current assets | 29/58 | €177,041 | €112,577 | -€64,464 | -36.4% |
| Stocks and contracts in progress | 3 | €17,537 | - | -€17,537 | |
| Stocks | 30/36 | €17,537 | - | -€17,537 | |
| Amounts receivable within one year | 40/41 | €121,134 | €97,912 | -€23,222 | -19.2% |
| Trade receivables | 40 | €110,037 | €86,815 | -€23,222 | -21.1% |
| Other amounts receivable | 41 | €11,097 | €11,097 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,370 | €1,615 | -€36,755 | -95.8% |
| Deferred charges and accrued income | 490/1 | - | €13,050 | +€13,050 | |
| Total equity and liabilities | 10/49 | €239,551 | €196,002 | -€43,549 | -18.2% |
| Equity | 10/15 | €161,592 | €133,009 | -€28,583 | -17.7% |
| Contributions | 10/11 | €9,296 | €9,296 | = | 0.0% |
| Reserves | 13 | €5,476 | €5,476 | = | 0.0% |
| Distributable reserves | 133 | €5,476 | €5,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,820 | €118,237 | -€28,583 | -19.5% |
| Amounts payable | 17/49 | €77,959 | €62,993 | -€14,966 | -19.2% |
| Amounts payable within one year | 42/48 | €64,909 | €62,993 | -€1,916 | -3.0% |
| Trade debts | 44 | €987 | €697 | -€290 | -29.4% |
| Suppliers | 440/4 | €987 | €697 | -€290 | -29.4% |
| Taxes, remuneration and social security | 45 | €7,684 | €6,057 | -€1,627 | -21.2% |
| Taxes | 450/3 | €7,684 | €6,057 | -€1,627 | -21.2% |
| Other amounts payable | 47/48 | €56,238 | €56,239 | +€1 | 0.0% |
| Accrued charges and deferred income | 492/3 | €13,050 | - | -€13,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,665 | €8,538 | +€1,873 | +28.1% |
| Gross operating margin | 9900 | €23,370 | -€18,849 | -€42,219 | |
| Operating profit (loss) | 9901 | €16,705 | -€27,387 | -€44,092 | |
| Financial charges | 65/66B | €1,189 | €1,196 | +€7 | +0.6% |
| Recurring financial charges | 65 | €1,189 | €1,196 | +€7 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €15,516 | -€28,583 | -€44,099 | |
| Profit (loss) for the period | 9904 | €15,516 | -€28,583 | -€44,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,516 | -€28,583 | -€44,099 |
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.