RESTO @ STAF: 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 @ STAF
Largest movements
- Cash -€48,421
down €48,421 (-76.3%), from €63,447 to €15,026
mainly Current investments (-€46,876) and Receivables within one year (-€7,478)
- Current investments +€46,876
new in 2025: €46,876
- Receivables within one year +€7,478
up €7,478 (+10.7%), from €70,114 to €77,591
of which Trade receivables: +€9,109
- Tax, wage and social debts +€5,263
up €5,263 (+343.3%), from €1,533 to €6,795
of which Taxes: +€3,158
- Gross operating margin +€1,237
up €1,237 (+3.7%), from €33,249 to €34,487
- Staff costs +€1,174
up €1,174 (+3.6%), from €32,420 to €33,594
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 | €133,621 | €139,553 | +€5,933 | +4.4% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €133,561 | €139,493 | +€5,933 | +4.4% |
| Amounts receivable within one year | 40/41 | €70,114 | €77,591 | +€7,478 | +10.7% |
| Trade receivables | 40 | €68,482 | €77,591 | +€9,109 | +13.3% |
| Other amounts receivable | 41 | €1,631 | - | -€1,631 | |
| Current investments | 50/53 | - | €46,876 | +€46,876 | |
| Cash at bank and in hand | 54/58 | €63,447 | €15,026 | -€48,421 | -76.3% |
| Total equity and liabilities | 10/49 | €133,621 | €139,553 | +€5,933 | +4.4% |
| Equity | 10/15 | €121,225 | €121,296 | +€71 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €58,771 | €58,771 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,971 | €8,971 | = | 0.0% |
| Distributable reserves | 133 | €49,800 | €49,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €455 | €526 | +€71 | +15.6% |
| Amounts payable | 17/49 | €12,395 | €18,257 | +€5,862 | +47.3% |
| Amounts payable within one year | 42/48 | €12,395 | €18,257 | +€5,862 | +47.3% |
| Trade debts | 44 | €1,449 | €1,604 | +€155 | +10.7% |
| Suppliers | 440/4 | €1,449 | €1,604 | +€155 | +10.7% |
| Taxes, remuneration and social security | 45 | €1,533 | €6,795 | +€5,263 | +343.3% |
| Taxes | 450/3 | €329 | €3,487 | +€3,158 | +959.3% |
| Remuneration and social security | 454/9 | €1,204 | €3,309 | +€2,105 | +174.9% |
| Other amounts payable | 47/48 | €9,414 | €9,858 | +€444 | +4.7% |
| Remuneration, social security and pensions | 62 | €32,420 | €33,594 | +€1,174 | +3.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €33,249 | €34,487 | +€1,237 | +3.7% |
| Operating profit (loss) | 9901 | €442 | €493 | +€51 | +11.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €397 | €448 | +€51 | +12.8% |
| Income taxes | 67/77 | €329 | €377 | +€48 | +14.5% |
| Profit (loss) for the period | 9904 | €68 | €71 | +€3 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68 | €71 | +€3 | +4.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.