RESTO SHQIP: 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 SHQIP
Largest movements
- Cash -€34,225
down €34,225 (-95.7%), from €35,779 to €1,555
mainly Investment in fixed assets (net) (-€37,421) and Trade debts (-€6,667)
- Tangible fixed assets +€27,469
up €27,469 (+8,163%), from €337 to €27,806
of which Furniture and vehicles: +€23,224
- Trade debts -€6,667
no longer reported in 2024 (was €6,667)
- Tax, wage and social debts +€4,485
up €4,485 (+52.2%), from €8,592 to €13,077
- Profit (loss) carried forward -€4,469
down €4,469 (-21.2%), from €21,063 to €16,594
- Turnover +€152,191
new in 2024: €152,191
- Purchases and services +€33,719
up €33,719 (+32.4%), from €104,203 to €137,922
- Gross operating margin +€15,942
up €15,942, from -€1,674 to €14,268
- Depreciation +€8,455
up €8,455 (+565%), from €1,497 to €9,952
- Taxes +€5,531
new in 2024: €5,531
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 | €38,322 | €31,671 | -€6,651 | -17.4% |
| Fixed assets | 21/28 | €337 | €27,806 | +€27,469 | +8,163% |
| Tangible fixed assets | 22/27 | €337 | €27,806 | +€27,469 | +8,163% |
| Plant, machinery and equipment | 23 | €337 | €4,582 | +€4,245 | +1,262% |
| Furniture and vehicles | 24 | - | €23,224 | +€23,224 | |
| Current assets | 29/58 | €37,985 | €3,866 | -€34,120 | -89.8% |
| Stocks and contracts in progress | 3 | €1,585 | €1,732 | +€147 | +9.3% |
| Stocks | 30/36 | €1,585 | €1,732 | +€147 | +9.3% |
| Amounts receivable within one year | 40/41 | €621 | €579 | -€42 | -6.8% |
| Other amounts receivable | 41 | €621 | €579 | -€42 | -6.8% |
| Cash at bank and in hand | 54/58 | €35,779 | €1,555 | -€34,225 | -95.7% |
| Total equity and liabilities | 10/49 | €38,322 | €31,671 | -€6,651 | -17.4% |
| Equity | 10/15 | €23,063 | €18,594 | -€4,469 | -19.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,063 | €16,594 | -€4,469 | -21.2% |
| Amounts payable | 17/49 | €15,259 | €13,077 | -€2,182 | -14.3% |
| Amounts payable within one year | 42/48 | €15,259 | €13,077 | -€2,182 | -14.3% |
| Trade debts | 44 | €6,667 | - | -€6,667 | |
| Suppliers | 440/4 | €6,667 | - | -€6,667 | |
| Taxes, remuneration and social security | 45 | €8,592 | €13,077 | +€4,485 | +52.2% |
| Taxes | 450/3 | €8,592 | €13,077 | +€4,485 | +52.2% |
| Turnover | 70 | - | €152,191 | +€152,191 | |
| Goods, raw materials, services and sundry goods | 60/61 | €104,203 | €137,922 | +€33,719 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,497 | €9,952 | +€8,455 | +565% |
| Other operating charges | 640/8 | - | €3,254 | +€3,254 | |
| Gross operating margin | 9900 | -€1,674 | €14,268 | +€15,942 | |
| Operating profit (loss) | 9901 | -€3,171 | €1,062 | +€4,234 | |
| Profit (loss) for the period before taxes | 9903 | -€3,171 | €1,062 | +€4,234 | |
| Income taxes | 67/77 | - | €5,531 | +€5,531 | |
| Profit (loss) for the period | 9904 | -€3,171 | -€4,469 | -€1,297 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,171 | -€4,469 | -€1,297 | -40.9% |
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 26 October 2026 via checked.be.