RESTO56: 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.
RESTO56
Largest movements
- Cash +€8,958
up €8,958 (+46.6%), from €19,212 to €28,169
mainly Depreciation (+€5,440) and Net result for the year (+€4,083)
- Intangible fixed assets -€5,000
down €5,000 (-44.4%), from €11,250 to €6,250
- Tangible fixed assets -€440
down €440 (-20.0%), from €2,198 to €1,758
- Receivables within one year +€368
up €368 (+241.1%), from €153 to €521
- Profit (loss) carried forward +€4,083
up €4,083 (+22.8%), from €17,930 to €22,013
- Gross operating margin +€8,000
up €8,000 (+400.0%), from €2,000 to €10,000
- Other operating charges +€204
up €204 (+110.7%), from €184 to €387
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 | €32,812 | €36,698 | +€3,887 | +11.8% |
| Fixed assets | 21/28 | €13,448 | €8,008 | -€5,440 | -40.4% |
| Intangible fixed assets | 21 | €11,250 | €6,250 | -€5,000 | -44.4% |
| Tangible fixed assets | 22/27 | €2,198 | €1,758 | -€440 | -20.0% |
| Plant, machinery and equipment | 23 | €2,198 | €1,758 | -€440 | -20.0% |
| Current assets | 29/58 | €19,364 | €28,690 | +€9,326 | +48.2% |
| Amounts receivable within one year | 40/41 | €153 | €521 | +€368 | +241.1% |
| Other amounts receivable | 41 | €153 | €521 | +€368 | +241.1% |
| Cash at bank and in hand | 54/58 | €19,212 | €28,169 | +€8,958 | +46.6% |
| Total equity and liabilities | 10/49 | €32,812 | €36,698 | +€3,887 | +11.8% |
| Equity | 10/15 | €32,615 | €36,698 | +€4,083 | +12.5% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €685 | €685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €685 | €685 | = | 0.0% |
| Reserves not available under the articles | 1311 | €685 | €685 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,930 | €22,013 | +€4,083 | +22.8% |
| Amounts payable | 17/49 | €197 | - | -€197 | |
| Amounts payable within one year | 42/48 | €197 | - | -€197 | |
| Other amounts payable | 47/48 | €197 | - | -€197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,440 | €5,440 | = | 0.0% |
| Other operating charges | 640/8 | €184 | €387 | +€204 | +110.7% |
| Gross operating margin | 9900 | €2,000 | €10,000 | +€8,000 | +400.0% |
| Operating profit (loss) | 9901 | -€3,623 | €4,173 | +€7,796 | |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €91 | €90 | -€1 | -1.4% |
| Recurring financial charges | 65 | €91 | €90 | -€1 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,690 | €4,083 | +€7,774 | |
| Profit (loss) for the period | 9904 | -€3,690 | €4,083 | +€7,774 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,690 | €4,083 | +€7,774 |
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 10 October 2026 via checked.be.