RESTO VITAL: 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 VITAL
Largest movements
- Tangible fixed assets +€127,018
up €127,018 (+29.4%), from €431,645 to €558,663
of which Plant, machinery and equipment: +€165,002
- Cash -€28,292
down €28,292 (-15.2%), from €186,075 to €157,784
mainly Investment in fixed assets (net) (-€244,544) and Contributions, distributions and other (-€63,364)
- Deferred charges and accrued income +€18,000
up €18,000, from €0 to €18,000
- Receivables within one year -€9,980
down €9,980 (-32.2%), from €31,012 to €21,032
of which Other amounts receivable: -€6,460
- Debts after one year +€130,146
up €130,146 (+310%), from €42,038 to €172,184
- Reserves -€34,316
down €34,316 (-6.9%), from €495,018 to €460,702
- Other debts +€34,164
up €34,164 (+1,161%), from €2,942 to €37,106
- Current portion of long-term debt -€33,775
down €33,775 (-49.8%), from €67,844 to €34,069
- Tax, wage and social debts +€9,625
up €9,625 (+51.3%), from €18,744 to €28,369
of which Remuneration and social security: +€15,411
- Gross operating margin -€44,802
down €44,802 (-9.4%), from €475,998 to €431,197
- Staff costs -€14,815
down €14,815 (-5.4%), from €275,166 to €260,351
- Depreciation +€10,991
up €10,991 (+10.3%), from €106,534 to €117,526
- Taxes -€9,333
down €9,333 (-41.4%), from €22,534 to €13,201
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 | €677,974 | €778,857 | +€100,884 | +14.9% |
| Fixed assets | 21/28 | €431,645 | €558,663 | +€127,018 | +29.4% |
| Tangible fixed assets | 22/27 | €431,645 | €558,663 | +€127,018 | +29.4% |
| Land and buildings | 22 | €13,519 | €10,283 | -€3,236 | -23.9% |
| Plant, machinery and equipment | 23 | €0 | €165,002 | +€165,002 | |
| Furniture and vehicles | 24 | €163,531 | €98,460 | -€65,072 | -39.8% |
| Leasing and similar rights | 25 | €9,428 | €0 | -€9,428 | -100% |
| Other tangible fixed assets | 26 | €245,166 | €284,918 | +€39,752 | +16.2% |
| Current assets | 29/58 | €246,329 | €220,194 | -€26,135 | -10.6% |
| Amounts receivable after more than one year | 29 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Other amounts receivable | 291 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Stocks and contracts in progress | 3 | €17,241 | €14,379 | -€2,863 | -16.6% |
| Stocks | 30/36 | €17,241 | €14,379 | -€2,863 | -16.6% |
| Amounts receivable within one year | 40/41 | €31,012 | €21,032 | -€9,980 | -32.2% |
| Trade receivables | 40 | €4,120 | €600 | -€3,520 | -85.4% |
| Other amounts receivable | 41 | €26,892 | €20,432 | -€6,460 | -24.0% |
| Cash at bank and in hand | 54/58 | €186,075 | €157,784 | -€28,292 | -15.2% |
| Deferred charges and accrued income | 490/1 | €0 | €18,000 | +€18,000 | |
| Total equity and liabilities | 10/49 | €677,974 | €778,857 | +€100,884 | +14.9% |
| Equity | 10/15 | €513,618 | €479,302 | -€34,316 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €495,018 | €460,702 | -€34,316 | -6.9% |
| Distributable reserves | 133 | €495,018 | €460,702 | -€34,316 | -6.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €164,356 | €299,555 | +€135,200 | +82.3% |
| Amounts payable after more than one year | 17 | €42,038 | €172,184 | +€130,146 | +310% |
| Financial debts | 170/4 | €42,038 | €172,184 | +€130,146 | +310% |
| Amounts payable within one year | 42/48 | €108,251 | €113,954 | +€5,703 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €67,844 | €34,069 | -€33,775 | -49.8% |
| Trade debts | 44 | €18,720 | €14,410 | -€4,311 | -23.0% |
| Suppliers | 440/4 | €18,720 | €14,410 | -€4,311 | -23.0% |
| Taxes, remuneration and social security | 45 | €18,744 | €28,369 | +€9,625 | +51.3% |
| Taxes | 450/3 | €5,786 | €0 | -€5,786 | -100% |
| Remuneration and social security | 454/9 | €12,958 | €28,369 | +€15,411 | +119% |
| Other amounts payable | 47/48 | €2,942 | €37,106 | +€34,164 | +1,161% |
| Accrued charges and deferred income | 492/3 | €14,067 | €13,418 | -€649 | -4.6% |
| Remuneration, social security and pensions | 62 | €275,166 | €260,351 | -€14,815 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,534 | €117,526 | +€10,991 | +10.3% |
| Other operating charges | 640/8 | €2,680 | €2,707 | +€27 | +1.0% |
| Gross operating margin | 9900 | €475,998 | €431,197 | -€44,802 | -9.4% |
| Operating profit (loss) | 9901 | €91,619 | €50,614 | -€41,005 | -44.8% |
| Financial income | 75/76B | €743 | €763 | +€21 | +2.8% |
| Recurring financial income | 75 | €743 | €763 | +€21 | +2.8% |
| Financial charges | 65/66B | €10,355 | €9,129 | -€1,226 | -11.8% |
| Recurring financial charges | 65 | €10,355 | €9,129 | -€1,226 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €82,007 | €42,248 | -€39,758 | -48.5% |
| Income taxes | 67/77 | €22,534 | €13,201 | -€9,333 | -41.4% |
| Profit (loss) for the period | 9904 | €59,473 | €29,048 | -€30,425 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,473 | €29,048 | -€30,425 | -51.2% |
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.