RESTO VERDI: 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 VERDI
Largest movements
- Cash -€29,913
down €29,913 (-17.4%), from €171,981 to €142,068
mainly Investment in fixed assets (net) (-€32,885) and Trade debts (-€27,667)
- Receivables within one year -€28,059
down €28,059 (-98.2%), from €28,574 to €515
of which Trade receivables: -€27,739
- Tangible fixed assets +€9,899
up €9,899 (+16.7%), from €59,237 to €69,136
of which Plant, machinery and equipment: +€23,061
- Trade debts -€27,667
down €27,667 (-52.5%), from €52,724 to €25,057
- Other debts -€8,306
down €8,306 (-11.3%), from €73,490 to €65,184
- Profit (loss) carried forward -€6,476
down €6,476, from €0 to -€6,476
- Gross operating margin -€33,378
down €33,378 (-61.7%), from €54,104 to €20,726
- Depreciation +€4,224
up €4,224 (+22.5%), from €18,763 to €22,986
- Financial charges -€3,186
down €3,186 (-51.3%), from €6,210 to €3,024
- Taxes -€2,709
down €2,709 (-100%), from €2,709 to €0
- Other operating charges +€799
up €799 (+89.6%), from €892 to €1,691
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 | €269,598 | €222,862 | -€46,736 | -17.3% |
| Fixed assets | 21/28 | €65,337 | €75,236 | +€9,899 | +15.2% |
| Tangible fixed assets | 22/27 | €59,237 | €69,136 | +€9,899 | +16.7% |
| Plant, machinery and equipment | 23 | €21,360 | €44,421 | +€23,061 | +108% |
| Furniture and vehicles | 24 | €18,176 | €12,136 | -€6,040 | -33.2% |
| Other tangible fixed assets | 26 | €19,702 | €12,579 | -€7,122 | -36.2% |
| Financial fixed assets | 28 | €6,100 | €6,100 | = | 0.0% |
| Current assets | 29/58 | €204,261 | €147,626 | -€56,635 | -27.7% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,574 | €515 | -€28,059 | -98.2% |
| Trade receivables | 40 | €27,739 | €0 | -€27,739 | -100% |
| Other amounts receivable | 41 | €835 | €515 | -€320 | -38.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €171,981 | €142,068 | -€29,913 | -17.4% |
| Deferred charges and accrued income | 490/1 | €1,706 | €3,043 | +€1,337 | +78.4% |
| Total equity and liabilities | 10/49 | €269,598 | €222,862 | -€46,736 | -17.3% |
| Equity | 10/15 | €133,363 | €126,887 | -€6,476 | -4.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €113,363 | €113,363 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,725 | €1,725 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,725 | €1,725 | = | 0.0% |
| Distributable reserves | 133 | €111,638 | €111,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,476 | -€6,476 | |
| Amounts payable | 17/49 | €136,235 | €95,975 | -€40,260 | -29.6% |
| Amounts payable within one year | 42/48 | €135,724 | €95,132 | -€40,592 | -29.9% |
| Trade debts | 44 | €52,724 | €25,057 | -€27,667 | -52.5% |
| Suppliers | 440/4 | €52,724 | €25,057 | -€27,667 | -52.5% |
| Advances received on contracts in progress | 46 | €2,557 | €128 | -€2,429 | -95.0% |
| Taxes, remuneration and social security | 45 | €6,954 | €4,764 | -€2,190 | -31.5% |
| Taxes | 450/3 | €6,954 | €4,764 | -€2,190 | -31.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €73,490 | €65,184 | -€8,306 | -11.3% |
| Accrued charges and deferred income | 492/3 | €511 | €843 | +€332 | +65.0% |
| Remuneration, social security and pensions | 62 | -€205 | €0 | +€205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,763 | €22,986 | +€4,224 | +22.5% |
| Other operating charges | 640/8 | €892 | €1,691 | +€799 | +89.6% |
| Non-recurring operating charges | 66A | €17,613 | €0 | -€17,613 | -100% |
| Gross operating margin | 9900 | €54,104 | €20,726 | -€33,378 | -61.7% |
| Operating profit (loss) | 9901 | €17,042 | -€3,951 | -€20,993 | |
| Financial income | 75/76B | €96 | €500 | +€404 | +421% |
| Recurring financial income | 75 | €96 | €500 | +€404 | +421% |
| Financial charges | 65/66B | €6,210 | €3,024 | -€3,186 | -51.3% |
| Recurring financial charges | 65 | €6,210 | €3,024 | -€3,186 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €10,927 | -€6,476 | -€17,403 | |
| Income taxes | 67/77 | €2,709 | €0 | -€2,709 | -100% |
| Profit (loss) for the period | 9904 | €8,218 | -€6,476 | -€14,694 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,218 | -€6,476 | -€14,694 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.