Resto Pelt: what changed
Two fiscal 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 Pelt
Largest movements
- Cash +€47,110
up €47,110 (+437.6%), from €10,766 to €57,876
mainly Receivables within one year (+€34,985) and Tax, wage and social debts (+€11,542)
- Receivables within one year -€34,985
down €34,985 (-61.8%), from €56,603 to €21,618
of which Trade receivables: -€34,751
- Tangible fixed assets -€8,905
down €8,905 (-15.2%), from €58,514 to €49,609
of which Land and buildings: -€6,069
- Stocks and contracts +€6,120
up €6,120 (+343.8%), from €1,780 to €7,900
- Deferred charges and accrued income -€3,932
down €3,932 (-41.3%), from €9,512 to €5,580
- Tax, wage and social debts +€11,542
up €11,542 (+89.3%), from €12,927 to €24,469
of which Remuneration and social security: +€13,058
- Profit (loss) carried forward -€6,494
down €6,494 (-142.6%), from -€4,554 to -€11,047
- Gross operating margin -€37,199
down €37,199 (-87.2%), from €42,641 to €5,442
- Depreciation +€2,704
up €2,704 (+40.2%), from €6,718 to €9,421
- Taxes -€1,348
down €1,348 (-90.5%), from €1,488 to €141
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 | €144,174 | €149,582 | +€5,408 | +3.8% |
| Fixed assets | 21/28 | €65,514 | €56,609 | -€8,905 | -13.6% |
| Tangible fixed assets | 22/27 | €58,514 | €49,609 | -€8,905 | -15.2% |
| Land and buildings | 22 | €46,065 | €39,996 | -€6,069 | -13.2% |
| Plant, machinery and equipment | 23 | €10,724 | €8,819 | -€1,905 | -17.8% |
| Furniture and vehicles | 24 | €1,724 | €793 | -€931 | -54.0% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €78,661 | €92,973 | +€14,313 | +18.2% |
| Stocks and contracts in progress | 3 | €1,780 | €7,900 | +€6,120 | +343.8% |
| Stocks | 30/36 | €1,780 | €7,900 | +€6,120 | +343.8% |
| Amounts receivable within one year | 40/41 | €56,603 | €21,618 | -€34,985 | -61.8% |
| Trade receivables | 40 | €53,933 | €19,182 | -€34,751 | -64.4% |
| Other amounts receivable | 41 | €2,669 | €2,436 | -€234 | -8.8% |
| Cash at bank and in hand | 54/58 | €10,766 | €57,876 | +€47,110 | +437.6% |
| Deferred charges and accrued income | 490/1 | €9,512 | €5,580 | -€3,932 | -41.3% |
| Total equity and liabilities | 10/49 | €144,174 | €149,582 | +€5,408 | +3.8% |
| Equity | 10/15 | -€2,862 | -€9,356 | -€6,494 | -226.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €691 | €691 | = | 0.0% |
| Tax-exempt reserves | 132 | €691 | €691 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,554 | -€11,047 | -€6,494 | -142.6% |
| Amounts payable | 17/49 | €147,037 | €158,938 | +€11,901 | +8.1% |
| Amounts payable within one year | 42/48 | €147,037 | €158,938 | +€11,901 | +8.1% |
| Financial debts | 43 | €411 | - | -€411 | |
| Credit institutions | 430/8 | €411 | - | -€411 | |
| Trade debts | 44 | €76,244 | €76,977 | +€733 | +1.0% |
| Suppliers | 440/4 | €76,244 | €76,977 | +€733 | +1.0% |
| Taxes, remuneration and social security | 45 | €12,927 | €24,469 | +€11,542 | +89.3% |
| Taxes | 450/3 | €9,927 | €8,411 | -€1,516 | -15.3% |
| Remuneration and social security | 454/9 | €3,000 | €16,058 | +€13,058 | +435.3% |
| Other amounts payable | 47/48 | €57,455 | €57,492 | +€37 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,718 | €9,421 | +€2,704 | +40.2% |
| Other operating charges | 640/8 | €704 | €418 | -€286 | -40.6% |
| Gross operating margin | 9900 | €42,641 | €5,442 | -€37,199 | -87.2% |
| Operating profit (loss) | 9901 | €35,219 | -€4,398 | -€39,617 | |
| Financial income | 75/76B | €12 | €4 | -€7 | -62.4% |
| Recurring financial income | 75 | €12 | €4 | -€7 | -62.4% |
| Financial charges | 65/66B | €1,675 | €1,959 | +€284 | +17.0% |
| Recurring financial charges | 65 | €1,675 | €1,959 | +€284 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €33,556 | -€6,353 | -€39,909 | |
| Income taxes | 67/77 | €1,488 | €141 | -€1,348 | -90.5% |
| Profit (loss) for the period | 9904 | €32,067 | -€6,494 | -€38,561 | |
| Transfer to tax-exempt reserves | 689 | €691 | - | -€691 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,376 | -€6,494 | -€37,870 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.