RESTO-SAX: 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-SAX
Largest movements
- Tangible fixed assets -€2,207
down €2,207 (-42.5%), from €5,194 to €2,986
- Cash +€2,016
up €2,016 (+5.0%), from €40,222 to €42,238
mainly Depreciation (+€2,207) and Net result for the year (+€305)
- Receivables within one year +€496
up €496 (+33.3%), from €1,489 to €1,985
of which Trade receivables: +€459
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,048
down €1,048 (-26.8%), from €3,906 to €2,858
- Other operating charges -€1,010
down €1,010 (-69.1%), from €1,461 to €451
- Financial income +€184
up €184 (+259%), from €71 to €255
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 | €47,003 | €47,308 | +€305 | +0.6% |
| Fixed assets | 21/28 | €5,293 | €3,086 | -€2,207 | -41.7% |
| Tangible fixed assets | 22/27 | €5,194 | €2,986 | -€2,207 | -42.5% |
| Plant, machinery and equipment | 23 | €5,194 | €2,986 | -€2,207 | -42.5% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €41,711 | €44,223 | +€2,512 | +6.0% |
| Amounts receivable within one year | 40/41 | €1,489 | €1,985 | +€496 | +33.3% |
| Trade receivables | 40 | €1,235 | €1,694 | +€459 | +37.2% |
| Other amounts receivable | 41 | €254 | €291 | +€37 | +14.5% |
| Cash at bank and in hand | 54/58 | €40,222 | €42,238 | +€2,016 | +5.0% |
| Total equity and liabilities | 10/49 | €47,003 | €47,308 | +€305 | +0.6% |
| Equity | 10/15 | €47,003 | €47,308 | +€305 | +0.6% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,083 | €6,388 | +€305 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,207 | €2,207 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,461 | €451 | -€1,010 | -69.1% |
| Non-recurring operating charges | 66A | €37 | - | -€37 | |
| Gross operating margin | 9900 | €3,906 | €2,858 | -€1,048 | -26.8% |
| Operating profit (loss) | 9901 | €201 | €199 | -€2 | -0.9% |
| Financial income | 75/76B | €71 | €255 | +€184 | +259% |
| Recurring financial income | 75 | €71 | €255 | +€184 | +259% |
| Financial charges | 65/66B | €120 | €150 | +€30 | +25.0% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €152 | €305 | +€153 | +100% |
| Profit (loss) for the period | 9904 | €152 | €305 | +€153 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €152 | €305 | +€153 | +100% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.