Resto-Pub: 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-Pub
Largest movements
- Tangible fixed assets -€26,486
down €26,486 (-68.5%), from €38,663 to €12,177
- Deferred charges and accrued income +€9,987
up €9,987 (+286.1%), from €3,490 to €13,477
- Cash +€6,011
up €6,011 (+27.3%), from €22,010 to €28,021
mainly Depreciation (+€20,250) and Investment in fixed assets (net) (+€6,236)
- Current portion of long-term debt -€9,550
down €9,550 (-51.2%), from €18,669 to €9,119
- Debts after one year -€9,119
no longer reported in 2025 (was €9,119)
- Trade debts +€3,907
up €3,907 (+150.7%), from €2,593 to €6,500
- Profit (loss) carried forward +€1,757
up €1,757 (+12.7%), from €13,790 to €15,547
- Other debts +€1,610
up €1,610 (+115.8%), from €1,390 to €3,000
- Gross operating margin +€34,264
up €34,264 (+47.7%), from €71,896 to €106,160
- Other operating charges +€5,442
up €5,442 (+333.1%), from €1,634 to €7,076
- Staff costs +€4,425
up €4,425 (+6.6%), from €67,415 to €71,841
- Taxes -€2,122
down €2,122, from €332 to -€1,790
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 | €72,900 | €62,244 | -€10,656 | -14.6% |
| Fixed assets | 21/28 | €42,538 | €16,052 | -€26,486 | -62.3% |
| Tangible fixed assets | 22/27 | €38,663 | €12,177 | -€26,486 | -68.5% |
| Plant, machinery and equipment | 23 | €10,009 | €3,143 | -€6,866 | -68.6% |
| Furniture and vehicles | 24 | €1,631 | €434 | -€1,197 | -73.4% |
| Leasing and similar rights | 25 | €18,794 | €6,944 | -€11,850 | -63.1% |
| Other tangible fixed assets | 26 | €1,993 | €1,655 | -€337 | -16.9% |
| Assets under construction and advance payments | 27 | €6,236 | - | -€6,236 | |
| Financial fixed assets | 28 | €3,875 | €3,875 | = | 0.0% |
| Current assets | 29/58 | €30,363 | €46,192 | +€15,829 | +52.1% |
| Stocks and contracts in progress | 3 | €1,702 | €2,162 | +€460 | +27.0% |
| Stocks | 30/36 | €1,702 | €2,162 | +€460 | +27.0% |
| Amounts receivable within one year | 40/41 | €3,160 | €2,532 | -€628 | -19.9% |
| Trade receivables | 40 | €3,160 | €2,135 | -€1,025 | -32.4% |
| Other amounts receivable | 41 | - | €398 | +€398 | |
| Cash at bank and in hand | 54/58 | €22,010 | €28,021 | +€6,011 | +27.3% |
| Deferred charges and accrued income | 490/1 | €3,490 | €13,477 | +€9,987 | +286.1% |
| Total equity and liabilities | 10/49 | €72,900 | €62,244 | -€10,656 | -14.6% |
| Equity | 10/15 | €33,585 | €35,342 | +€1,757 | +5.2% |
| Contributions | 10/11 | €19,795 | €19,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,790 | €15,547 | +€1,757 | +12.7% |
| Amounts payable | 17/49 | €39,315 | €26,902 | -€12,413 | -31.6% |
| Amounts payable after more than one year | 17 | €9,119 | - | -€9,119 | |
| Financial debts | 170/4 | €9,119 | - | -€9,119 | |
| Amounts payable within one year | 42/48 | €30,196 | €26,902 | -€3,294 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €18,669 | €9,119 | -€9,550 | -51.2% |
| Trade debts | 44 | €2,593 | €6,500 | +€3,907 | +150.7% |
| Suppliers | 440/4 | €2,593 | €6,500 | +€3,907 | +150.7% |
| Taxes, remuneration and social security | 45 | €7,544 | €8,283 | +€739 | +9.8% |
| Taxes | 450/3 | €1,573 | €2,100 | +€527 | +33.5% |
| Remuneration and social security | 454/9 | €5,971 | €6,183 | +€213 | +3.6% |
| Other amounts payable | 47/48 | €1,390 | €3,000 | +€1,610 | +115.8% |
| Remuneration, social security and pensions | 62 | €67,415 | €71,841 | +€4,425 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,041 | €20,250 | -€791 | -3.8% |
| Other operating charges | 640/8 | €1,634 | €7,076 | +€5,442 | +333.1% |
| Gross operating margin | 9900 | €71,896 | €106,160 | +€34,264 | +47.7% |
| Operating profit (loss) | 9901 | -€18,194 | €6,994 | +€25,188 | |
| Financial income | 75/76B | €301 | - | -€301 | |
| Recurring financial income | 75 | €301 | - | -€301 | |
| Financial charges | 65/66B | €3,200 | €3,497 | +€298 | +9.3% |
| Recurring financial charges | 65 | €3,200 | €3,497 | +€298 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,093 | €3,496 | +€24,589 | |
| Income taxes | 67/77 | €332 | -€1,790 | -€2,122 | |
| Profit (loss) for the period | 9904 | -€21,425 | €5,286 | +€26,711 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,425 | €5,286 | +€26,711 |
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 4 October 2026 via checked.be.