RESTO VH: 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 VH
Largest movements
- Cash -€12,961
down €12,961 (-29.0%), from €44,619 to €31,658
mainly Net result for the year (-€16,938) and Accrued charges and deferred income (-€9,839)
- Receivables within one year -€3,670
down €3,670 (-13.3%), from €27,516 to €23,846
of which Other amounts receivable: -€3,417
- Stocks and contracts +€2,194
up €2,194 (+150%), from €1,460 to €3,654
- Trade debts +€19,496
up €19,496 (+282%), from €6,902 to €26,399
- Profit (loss) carried forward -€16,938
down €16,938 (-182%), from -€9,297 to -€26,235
- Accrued charges and deferred income -€9,839
no longer reported in 2025 (was €9,839)
- Tax, wage and social debts -€6,884
down €6,884 (-43.6%), from €15,795 to €8,910
of which Taxes: -€6,246
- Gross operating margin -€20,240
down €20,240, from €9,028 to -€11,212
- Taxes -€1,599
down €1,599, from €1,561 to -€38
- Financial charges -€573
down €573 (-19.7%), from €2,911 to €2,337
- Other operating charges -€529
down €529 (-16.4%), from €3,222 to €2,693
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 | €80,745 | €66,581 | -€14,165 | -17.5% |
| Fixed assets | 21/28 | €7,005 | €7,271 | +€266 | +3.8% |
| Tangible fixed assets | 22/27 | €2,250 | €2,516 | +€266 | +11.8% |
| Plant, machinery and equipment | 23 | €2,250 | €2,516 | +€266 | +11.8% |
| Financial fixed assets | 28 | €4,755 | €4,755 | = | 0.0% |
| Current assets | 29/58 | €73,741 | €59,310 | -€14,431 | -19.6% |
| Stocks and contracts in progress | 3 | €1,460 | €3,654 | +€2,194 | +150% |
| Stocks | 30/36 | €1,460 | €3,654 | +€2,194 | +150% |
| Amounts receivable within one year | 40/41 | €27,516 | €23,846 | -€3,670 | -13.3% |
| Trade receivables | 40 | €253 | - | -€253 | |
| Other amounts receivable | 41 | €27,263 | €23,846 | -€3,417 | -12.5% |
| Cash at bank and in hand | 54/58 | €44,619 | €31,658 | -€12,961 | -29.0% |
| Deferred charges and accrued income | 490/1 | €146 | €152 | +€7 | +4.5% |
| Total equity and liabilities | 10/49 | €80,745 | €66,581 | -€14,165 | -17.5% |
| Equity | 10/15 | €48,209 | €31,272 | -€16,938 | -35.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,907 | €38,907 | = | 0.0% |
| Distributable reserves | 133 | €38,907 | €38,907 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,297 | -€26,235 | -€16,938 | -182% |
| Amounts payable | 17/49 | €32,536 | €35,309 | +€2,773 | +8.5% |
| Amounts payable within one year | 42/48 | €22,697 | €35,309 | +€12,612 | +55.6% |
| Trade debts | 44 | €6,902 | €26,399 | +€19,496 | +282% |
| Suppliers | 440/4 | €6,902 | €26,399 | +€19,496 | +282% |
| Taxes, remuneration and social security | 45 | €15,795 | €8,910 | -€6,884 | -43.6% |
| Taxes | 450/3 | €13,156 | €6,910 | -€6,246 | -47.5% |
| Remuneration and social security | 454/9 | €2,638 | €2,000 | -€638 | -24.2% |
| Accrued charges and deferred income | 492/3 | €9,839 | - | -€9,839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €648 | €745 | +€97 | +15.0% |
| Other operating charges | 640/8 | €3,222 | €2,693 | -€529 | -16.4% |
| Gross operating margin | 9900 | €9,028 | -€11,212 | -€20,240 | |
| Operating profit (loss) | 9901 | €5,157 | -€14,650 | -€19,808 | |
| Financial income | 75/76B | €1 | €13 | +€12 | +2,400% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +2,400% |
| Financial charges | 65/66B | €2,911 | €2,337 | -€573 | -19.7% |
| Recurring financial charges | 65 | €2,911 | €2,337 | -€573 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €2,247 | -€16,975 | -€19,222 | |
| Income taxes | 67/77 | €1,561 | -€38 | -€1,599 | |
| Profit (loss) for the period | 9904 | €686 | -€16,938 | -€17,624 | |
| Profit (loss) for the period to be appropriated | 9905 | €686 | -€16,938 | -€17,624 |
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 21 October 2026 via checked.be.