RESTO PARTI: 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 PARTI
Largest movements
- Receivables after one year -€42,238
down €42,238 (-100%), from €42,238 to €0
of which Other amounts receivable: -€42,238
- Tangible fixed assets -€8,776
down €8,776 (-14.0%), from €62,760 to €53,984
of which Land and buildings: -€4,931
- Deferred charges and accrued income -€6,517
down €6,517 (-74.1%), from €8,795 to €2,278
- Stocks and contracts -€5,501
down €5,501 (-19.8%), from €27,841 to €22,341
- Receivables within one year -€4,686
down €4,686 (-15.7%), from €29,794 to €25,109
of which Other amounts receivable: -€3,710
- Profit (loss) carried forward -€47,180
down €47,180 (-55.2%), from -€85,455 to -€132,635
- Tax, wage and social debts -€19,500
down €19,500 (-16.3%), from €119,317 to €99,817
of which Remuneration and social security: -€24,947
- Short-term financial debts +€16,239
up €16,239 (+680%), from €2,389 to €18,627
of which Other loans: +€11,827
- Trade debts +€11,572
up €11,572 (+14.0%), from €82,421 to €93,993
- Current portion of long-term debt -€10,941
down €10,941 (-62.5%), from €17,496 to €6,554
- Staff costs +€58,779
up €58,779 (+14.6%), from €402,728 to €461,506
- Gross operating margin +€13,270
up €13,270 (+3.0%), from €437,369 to €450,638
- Financial charges -€5,560
down €5,560 (-34.2%), from €16,256 to €10,696
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 | €173,785 | €108,637 | -€65,149 | -37.5% |
| Fixed assets | 21/28 | €64,078 | €55,302 | -€8,776 | -13.7% |
| Tangible fixed assets | 22/27 | €62,760 | €53,984 | -€8,776 | -14.0% |
| Land and buildings | 22 | €30,270 | €25,339 | -€4,931 | -16.3% |
| Plant, machinery and equipment | 23 | €22,691 | €20,504 | -€2,186 | -9.6% |
| Furniture and vehicles | 24 | €9,800 | €8,141 | -€1,658 | -16.9% |
| Financial fixed assets | 28 | €1,318 | €1,318 | = | 0.0% |
| Current assets | 29/58 | €109,707 | €53,334 | -€56,373 | -51.4% |
| Amounts receivable after more than one year | 29 | €42,238 | €0 | -€42,238 | -100% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €42,238 | €0 | -€42,238 | -100% |
| Stocks and contracts in progress | 3 | €27,841 | €22,341 | -€5,501 | -19.8% |
| Stocks | 30/36 | €27,841 | €22,341 | -€5,501 | -19.8% |
| Amounts receivable within one year | 40/41 | €29,794 | €25,109 | -€4,686 | -15.7% |
| Trade receivables | 40 | €13,685 | €12,709 | -€976 | -7.1% |
| Other amounts receivable | 41 | €16,110 | €12,400 | -€3,710 | -23.0% |
| Cash at bank and in hand | 54/58 | €1,039 | €3,607 | +€2,568 | +247% |
| Deferred charges and accrued income | 490/1 | €8,795 | €2,278 | -€6,517 | -74.1% |
| Total equity and liabilities | 10/49 | €173,785 | €108,637 | -€65,149 | -37.5% |
| Equity | 10/15 | -€66,855 | -€114,035 | -€47,180 | -70.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,455 | -€132,635 | -€47,180 | -55.2% |
| Amounts payable | 17/49 | €240,641 | €222,671 | -€17,969 | -7.5% |
| Amounts payable after more than one year | 17 | €9,925 | €3,680 | -€6,245 | -62.9% |
| Financial debts | 170/4 | €9,925 | €3,680 | -€6,245 | -62.9% |
| Amounts payable within one year | 42/48 | €224,451 | €218,992 | -€5,460 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €17,496 | €6,554 | -€10,941 | -62.5% |
| Financial debts | 43 | €2,389 | €18,627 | +€16,239 | +680% |
| Credit institutions | 430/8 | €2,389 | €6,800 | +€4,412 | +185% |
| Other loans | 439 | - | €11,827 | +€11,827 | |
| Trade debts | 44 | €82,421 | €93,993 | +€11,572 | +14.0% |
| Suppliers | 440/4 | €82,421 | €93,993 | +€11,572 | +14.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €119,317 | €99,817 | -€19,500 | -16.3% |
| Taxes | 450/3 | €46,977 | €52,424 | +€5,447 | +11.6% |
| Remuneration and social security | 454/9 | €72,339 | €47,393 | -€24,947 | -34.5% |
| Other amounts payable | 47/48 | €2,829 | €0 | -€2,829 | -100% |
| Accrued charges and deferred income | 492/3 | €6,264 | €0 | -€6,264 | -100% |
| Non-recurring operating income | 76A | €8,771 | €9,672 | +€901 | +10.3% |
| Remuneration, social security and pensions | 62 | €402,728 | €461,506 | +€58,779 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,710 | €19,445 | -€3,265 | -14.4% |
| Other operating charges | 640/8 | €2,325 | €6,405 | +€4,080 | +175% |
| Gross operating margin | 9900 | €437,369 | €450,638 | +€13,270 | +3.0% |
| Operating profit (loss) | 9901 | €9,606 | -€36,718 | -€46,324 | |
| Financial income | 75/76B | €1,863 | €399 | -€1,464 | -78.6% |
| Recurring financial income | 75 | €1,863 | €399 | -€1,464 | -78.6% |
| Financial charges | 65/66B | €16,256 | €10,696 | -€5,560 | -34.2% |
| Recurring financial charges | 65 | €16,256 | €10,696 | -€5,560 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,787 | -€47,015 | -€42,228 | -882% |
| Income taxes | 67/77 | €158 | €164 | +€6 | +3.9% |
| Profit (loss) for the period | 9904 | -€4,945 | -€47,180 | -€42,234 | -854% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,945 | -€47,180 | -€42,234 | -854% |
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 17 October 2026 via checked.be.