RESTO PLAN B: 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 PLAN B
Largest movements
- Tangible fixed assets -€29,002
down €29,002 (-35.4%), from €81,900 to €52,899
of which Furniture and vehicles: -€22,506
- Receivables within one year -€6,225
down €6,225 (-39.3%), from €15,845 to €9,620
of which Other amounts receivable: -€8,245
- Profit (loss) carried forward -€148,719
down €148,719, from €9,275 to -€139,444
- Trade debts +€105,636
up €105,636 (+513%), from €20,582 to €126,218
- Other debts +€36,253
new in 2023: €36,253
- Accrued charges and deferred income -€34,438
no longer reported in 2023 (was €34,438)
- Tax, wage and social debts +€20,929
up €20,929 (+85.5%), from €24,475 to €45,404
of which Taxes: +€18,949
- Financial charges +€45,504
up €45,504 (+2,296%), from €1,982 to €47,486
of which Non-recurring financial charges: +€43,561
- Gross operating margin -€44,330
down €44,330 (-29.3%), from €151,185 to €106,855
- Staff costs +€10,395
up €10,395 (+6.3%), from €164,810 to €175,205
- Other operating charges +€8,046
up €8,046 (+569%), from €1,414 to €9,460
- Depreciation -€3,752
down €3,752 (-16.7%), from €22,455 to €18,703
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,609 | €121,477 | -€36,132 | -22.9% |
| Fixed assets | 21/28 | €81,990 | €52,989 | -€29,002 | -35.4% |
| Tangible fixed assets | 22/27 | €81,900 | €52,899 | -€29,002 | -35.4% |
| Plant, machinery and equipment | 23 | €40,640 | €37,341 | -€3,299 | -8.1% |
| Furniture and vehicles | 24 | €26,377 | €3,871 | -€22,506 | -85.3% |
| Other tangible fixed assets | 26 | €14,884 | €11,687 | -€3,197 | -21.5% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €75,619 | €68,489 | -€7,130 | -9.4% |
| Stocks and contracts in progress | 3 | €47,254 | €47,254 | = | 0.0% |
| Stocks | 30/36 | €47,254 | €47,254 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,845 | €9,620 | -€6,225 | -39.3% |
| Trade receivables | 40 | €6,421 | €8,441 | +€2,020 | +31.5% |
| Other amounts receivable | 41 | €9,424 | €1,179 | -€8,245 | -87.5% |
| Cash at bank and in hand | 54/58 | €12,147 | €10,724 | -€1,423 | -11.7% |
| Deferred charges and accrued income | 490/1 | €373 | €890 | +€517 | +138% |
| Total equity and liabilities | 10/49 | €157,609 | €121,477 | -€36,132 | -22.9% |
| Equity | 10/15 | €29,375 | -€119,344 | -€148,719 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,275 | -€139,444 | -€148,719 | |
| Amounts payable | 17/49 | €128,235 | €240,822 | +€112,587 | +87.8% |
| Amounts payable after more than one year | 17 | €19,074 | €11,356 | -€7,718 | -40.5% |
| Financial debts | 170/4 | €19,074 | €11,356 | -€7,718 | -40.5% |
| Amounts payable within one year | 42/48 | €74,723 | €229,466 | +€154,743 | +207% |
| Current portion of amounts payable after more than one year | 42 | €29,666 | €21,591 | -€8,074 | -27.2% |
| Trade debts | 44 | €20,582 | €126,218 | +€105,636 | +513% |
| Suppliers | 440/4 | €20,582 | €126,218 | +€105,636 | +513% |
| Taxes, remuneration and social security | 45 | €24,475 | €45,404 | +€20,929 | +85.5% |
| Taxes | 450/3 | €4,616 | €23,564 | +€18,949 | +411% |
| Remuneration and social security | 454/9 | €19,860 | €21,840 | +€1,980 | +10.0% |
| Other amounts payable | 47/48 | - | €36,253 | +€36,253 | |
| Accrued charges and deferred income | 492/3 | €34,438 | - | -€34,438 | |
| Remuneration, social security and pensions | 62 | €164,810 | €175,205 | +€10,395 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,455 | €18,703 | -€3,752 | -16.7% |
| Other operating charges | 640/8 | €1,414 | €9,460 | +€8,046 | +569% |
| Non-recurring operating charges | 66A | - | €4,701 | +€4,701 | |
| Gross operating margin | 9900 | €151,185 | €106,855 | -€44,330 | -29.3% |
| Operating profit (loss) | 9901 | -€37,494 | -€101,214 | -€63,720 | -170% |
| Financial income | 75/76B | €0 | €11 | +€11 | +35,800% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +35,800% |
| Financial charges | 65/66B | €1,982 | €47,486 | +€45,504 | +2,296% |
| Recurring financial charges | 65 | €1,982 | €3,925 | +€1,943 | +98.1% |
| Non-recurring financial charges | 66B | - | €43,561 | +€43,561 | |
| Profit (loss) for the period before taxes | 9903 | -€39,476 | -€148,689 | -€109,213 | -277% |
| Income taxes | 67/77 | - | €29 | +€29 | |
| Profit (loss) for the period | 9904 | -€39,476 | -€148,719 | -€109,243 | -277% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,476 | -€148,719 | -€109,243 | -277% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.