RESTO SUN: 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 SUN
Largest movements
- Cash +€29,685
up €29,685 (+134%), from €22,135 to €51,820
mainly Net result for the year (+€29,132) and Depreciation (+€8,026)
- Tangible fixed assets -€8,026
down €8,026 (-56.4%), from €14,240 to €6,214
of which Furniture and vehicles: -€7,253
- Receivables within one year -€2,134
down €2,134 (-10.5%), from €20,269 to €18,135
of which Other amounts receivable: -€1,683
- Profit (loss) carried forward +€29,132
up €29,132 (+54.3%), from -€53,615 to -€24,482
- Other debts -€6,111
down €6,111 (-15.3%), from €39,852 to €33,741
- Tax, wage and social debts -€2,498
down €2,498 (-19.5%), from €12,835 to €10,337
of which Remuneration and social security: -€1,458
- Trade debts -€1,455
down €1,455 (-5.1%), from €28,746 to €27,292
- Gross operating margin +€21,454
up €21,454 (+29.1%), from €73,683 to €95,137
- Staff costs +€16,260
up €16,260 (+49.4%), from €32,898 to €49,158
- Other operating charges -€5,724
down €5,724 (-53.0%), from €10,805 to €5,081
- Depreciation -€2,234
down €2,234 (-21.8%), from €10,260 to €8,026
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 | €65,803 | €84,872 | +€19,069 | +29.0% |
| Fixed assets | 21/28 | €16,060 | €8,034 | -€8,026 | -50.0% |
| Tangible fixed assets | 22/27 | €14,240 | €6,214 | -€8,026 | -56.4% |
| Plant, machinery and equipment | 23 | €2,545 | €2,171 | -€375 | -14.7% |
| Furniture and vehicles | 24 | €7,961 | €708 | -€7,253 | -91.1% |
| Other tangible fixed assets | 26 | €3,733 | €3,335 | -€399 | -10.7% |
| Financial fixed assets | 28 | €1,820 | €1,820 | = | 0.0% |
| Current assets | 29/58 | €49,743 | €76,838 | +€27,095 | +54.5% |
| Stocks and contracts in progress | 3 | €7,339 | €6,882 | -€457 | -6.2% |
| Stocks | 30/36 | €7,339 | €6,882 | -€457 | -6.2% |
| Amounts receivable within one year | 40/41 | €20,269 | €18,135 | -€2,134 | -10.5% |
| Trade receivables | 40 | €18,586 | €18,135 | -€451 | -2.4% |
| Other amounts receivable | 41 | €1,683 | - | -€1,683 | |
| Cash at bank and in hand | 54/58 | €22,135 | €51,820 | +€29,685 | +134% |
| Total equity and liabilities | 10/49 | €65,803 | €84,872 | +€19,069 | +29.0% |
| Equity | 10/15 | -€35,015 | -€5,882 | +€29,132 | +83.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,615 | -€24,482 | +€29,132 | +54.3% |
| Amounts payable | 17/49 | €100,818 | €90,754 | -€10,064 | -10.0% |
| Amounts payable after more than one year | 17 | €19,384 | €19,384 | = | 0.0% |
| Other amounts payable | 178/9 | €19,384 | €19,384 | = | 0.0% |
| Amounts payable within one year | 42/48 | €81,434 | €71,370 | -€10,064 | -12.4% |
| Trade debts | 44 | €28,746 | €27,292 | -€1,455 | -5.1% |
| Suppliers | 440/4 | €28,746 | €27,292 | -€1,455 | -5.1% |
| Taxes, remuneration and social security | 45 | €12,835 | €10,337 | -€2,498 | -19.5% |
| Taxes | 450/3 | €4,218 | €3,178 | -€1,040 | -24.6% |
| Remuneration and social security | 454/9 | €8,617 | €7,159 | -€1,458 | -16.9% |
| Other amounts payable | 47/48 | €39,852 | €33,741 | -€6,111 | -15.3% |
| Remuneration, social security and pensions | 62 | €32,898 | €49,158 | +€16,260 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,260 | €8,026 | -€2,234 | -21.8% |
| Other operating charges | 640/8 | €10,805 | €5,081 | -€5,724 | -53.0% |
| Gross operating margin | 9900 | €73,683 | €95,137 | +€21,454 | +29.1% |
| Operating profit (loss) | 9901 | €19,720 | €32,872 | +€13,152 | +66.7% |
| Financial income | 75/76B | €143 | €117 | -€26 | -18.1% |
| Recurring financial income | 75 | €143 | €117 | -€26 | -18.1% |
| Financial charges | 65/66B | €2,574 | €3,380 | +€806 | +31.3% |
| Recurring financial charges | 65 | €2,574 | €3,380 | +€806 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €17,289 | €29,610 | +€12,321 | +71.3% |
| Income taxes | 67/77 | €464 | €477 | +€13 | +2.8% |
| Profit (loss) for the period | 9904 | €16,824 | €29,132 | +€12,308 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,824 | €29,132 | +€12,308 | +73.2% |
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 18 October 2026 via checked.be.