RESTO ROQUETTE: 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 ROQUETTE
Largest movements
- Tangible fixed assets -€8,799
down €8,799 (-10.8%), from €81,303 to €72,504
of which Other tangible fixed assets: -€7,504
- Cash -€4,865
down €4,865 (-29.3%), from €16,625 to €11,760
mainly Current portion of long-term debt (-€28,281) and Net result for the year (-€10,241)
- Receivables within one year -€2,944
no longer reported in 2024 (was €2,944)
- Deferred charges and accrued income -€1,068
no longer reported in 2024 (was €1,068)
- Current portion of long-term debt -€28,281
down €28,281 (-74.8%), from €37,796 to €9,515
- Debts after one year +€19,797
up €19,797 (+58.7%), from €33,721 to €53,519
- Profit (loss) carried forward -€10,241
down €10,241 (-81.5%), from -€12,568 to -€22,808
- Other debts +€1,539
up €1,539 (+73.8%), from €2,087 to €3,626
- Financial income -€17,491
no longer reported in 2024 (was €17,491)
- Gross operating margin +€16,934
up €16,934, from -€6,725 to €10,209
- Depreciation -€1,735
down €1,735 (-12.7%), from €13,702 to €11,967
- Other operating charges -€1,099
down €1,099 (-66.1%), from €1,663 to €564
- Financial charges -€336
down €336 (-12.8%), from €2,624 to €2,289
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,637 | €84,780 | -€17,857 | -17.4% |
| Fixed assets | 21/28 | €82,001 | €73,020 | -€8,981 | -11.0% |
| Intangible fixed assets | 21 | €698 | €516 | -€182 | -26.0% |
| Tangible fixed assets | 22/27 | €81,303 | €72,504 | -€8,799 | -10.8% |
| Plant, machinery and equipment | 23 | €2,731 | €2,297 | -€434 | -15.9% |
| Furniture and vehicles | 24 | €19,977 | €19,116 | -€861 | -4.3% |
| Other tangible fixed assets | 26 | €58,595 | €51,091 | -€7,504 | -12.8% |
| Current assets | 29/58 | €20,637 | €11,760 | -€8,877 | -43.0% |
| Amounts receivable within one year | 40/41 | €2,944 | - | -€2,944 | |
| Other amounts receivable | 41 | €2,944 | - | -€2,944 | |
| Cash at bank and in hand | 54/58 | €16,625 | €11,760 | -€4,865 | -29.3% |
| Deferred charges and accrued income | 490/1 | €1,068 | - | -€1,068 | |
| Total equity and liabilities | 10/49 | €102,637 | €84,780 | -€17,857 | -17.4% |
| Equity | 10/15 | €23,432 | €13,192 | -€10,241 | -43.7% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,568 | -€22,808 | -€10,241 | -81.5% |
| Amounts payable | 17/49 | €79,205 | €71,588 | -€7,616 | -9.6% |
| Amounts payable after more than one year | 17 | €33,721 | €53,519 | +€19,797 | +58.7% |
| Financial debts | 170/4 | €33,721 | €53,519 | +€19,797 | +58.7% |
| Amounts payable within one year | 42/48 | €45,484 | €18,070 | -€27,414 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | €37,796 | €9,515 | -€28,281 | -74.8% |
| Trade debts | 44 | €2,897 | €1,930 | -€967 | -33.4% |
| Suppliers | 440/4 | €2,897 | €1,930 | -€967 | -33.4% |
| Taxes, remuneration and social security | 45 | €2,704 | €2,999 | +€294 | +10.9% |
| Taxes | 450/3 | €294 | €611 | +€317 | +108% |
| Remuneration and social security | 454/9 | €2,410 | €2,388 | -€22 | -0.9% |
| Other amounts payable | 47/48 | €2,087 | €3,626 | +€1,539 | +73.8% |
| Non-recurring operating income | 76A | €2,271 | - | -€2,271 | |
| Remuneration, social security and pensions | 62 | €5,344 | €5,630 | +€286 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,702 | €11,967 | -€1,735 | -12.7% |
| Other operating charges | 640/8 | €1,663 | €564 | -€1,099 | -66.1% |
| Gross operating margin | 9900 | -€6,725 | €10,209 | +€16,934 | |
| Operating profit (loss) | 9901 | -€27,435 | -€7,952 | +€19,483 | +71.0% |
| Financial income | 75/76B | €17,491 | - | -€17,491 | |
| Recurring financial income | 75 | €17,491 | - | -€17,491 | |
| Financial charges | 65/66B | €2,624 | €2,289 | -€336 | -12.8% |
| Recurring financial charges | 65 | €2,624 | €2,289 | -€336 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,568 | -€10,241 | +€2,327 | +18.5% |
| Profit (loss) for the period | 9904 | -€12,568 | -€10,241 | +€2,327 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,568 | -€10,241 | +€2,327 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.