RESTOBOWL: 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.
RESTOBOWL
Largest movements
- Tangible fixed assets -€664,828
down €664,828 (-14.2%), from €4.7m to €4.0m
of which Other tangible fixed assets: -€449,584
- Receivables within one year +€104,661
up €104,661 (+82.2%), from €127,401 to €232,062
of which Trade receivables: +€109,154
- Cash -€73,523
down €73,523 (-14.3%), from €514,085 to €440,563
mainly Contributions, distributions and other (-€300,000) and Debts after one year (-€244,920)
- Debts after one year -€244,920
down €244,920 (-16.0%), from €1.5m to €1.3m
- Reserves -€163,927
down €163,927 (-8.8%), from €1.9m to €1.7m
of which Distributable reserves: -€163,927
- Other debts -€106,570
down €106,570 (-99.7%), from €106,905 to €335
- Trade debts -€96,259
down €96,259 (-27.5%), from €349,501 to €253,241
- Staff costs -€171,964
down €171,964 (-36.6%), from €469,422 to €297,458
- Gross operating margin -€152,474
down €152,474 (-10.2%), from €1.5m to €1.3m
- Taxes +€32,677
up €32,677 (+124%), from €26,315 to €58,992
- Other operating charges +€16,867
up €16,867 (+58.7%), from €28,749 to €45,615
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 | €5,384,218 | €4,766,595 | -€617,623 | -11.5% |
| Fixed assets | 21/28 | €4,706,873 | €4,060,604 | -€646,268 | -13.7% |
| Intangible fixed assets | 21 | €15,285 | €33,844 | +€18,560 | +121% |
| Tangible fixed assets | 22/27 | €4,690,229 | €4,025,401 | -€664,828 | -14.2% |
| Land and buildings | 22 | €420,288 | €385,821 | -€34,467 | -8.2% |
| Plant, machinery and equipment | 23 | €462,310 | €316,370 | -€145,940 | -31.6% |
| Furniture and vehicles | 24 | €262,248 | €227,412 | -€34,837 | -13.3% |
| Other tangible fixed assets | 26 | €3,545,382 | €3,095,798 | -€449,584 | -12.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,359 | €1,359 | = | 0.0% |
| Current assets | 29/58 | €677,345 | €705,991 | +€28,646 | +4.2% |
| Stocks and contracts in progress | 3 | €28,764 | €28,581 | -€183 | -0.6% |
| Stocks | 30/36 | €28,764 | €28,581 | -€183 | -0.6% |
| Amounts receivable within one year | 40/41 | €127,401 | €232,062 | +€104,661 | +82.2% |
| Trade receivables | 40 | €117,977 | €227,131 | +€109,154 | +92.5% |
| Other amounts receivable | 41 | €9,424 | €4,931 | -€4,493 | -47.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €514,085 | €440,563 | -€73,523 | -14.3% |
| Deferred charges and accrued income | 490/1 | €7,095 | €4,785 | -€2,310 | -32.6% |
| Total equity and liabilities | 10/49 | €5,384,218 | €4,766,595 | -€617,623 | -11.5% |
| Equity | 10/15 | €3,037,522 | €2,873,596 | -€163,927 | -5.4% |
| Contributions | 10/11 | €711,277 | €711,277 | = | 0.0% |
| Capital | 10 | €711,277 | €711,277 | = | 0.0% |
| Issued capital | 100 | €711,277 | €711,277 | = | 0.0% |
| Reserves | 13 | €1,860,987 | €1,697,061 | -€163,927 | -8.8% |
| Non-distributable reserves | 130/1 | €71,128 | €71,128 | = | 0.0% |
| Legal reserve | 130 | €71,128 | €71,128 | = | 0.0% |
| Tax-exempt reserves | 132 | €94,663 | €94,663 | = | 0.0% |
| Distributable reserves | 133 | €1,695,197 | €1,531,270 | -€163,927 | -9.7% |
| Profit (loss) carried forward | 14 | €465,258 | €465,258 | = | 0.0% |
| Amounts payable | 17/49 | €2,346,696 | €1,892,999 | -€453,696 | -19.3% |
| Amounts payable after more than one year | 17 | €1,533,065 | €1,288,145 | -€244,920 | -16.0% |
| Financial debts | 170/4 | €1,533,065 | €1,288,145 | -€244,920 | -16.0% |
| Amounts payable within one year | 42/48 | €802,957 | €604,854 | -€198,102 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €244,920 | €244,920 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €349,501 | €253,241 | -€96,259 | -27.5% |
| Suppliers | 440/4 | €349,501 | €253,241 | -€96,259 | -27.5% |
| Advances received on contracts in progress | 46 | €27,417 | €23,539 | -€3,878 | -14.1% |
| Taxes, remuneration and social security | 45 | €74,214 | €82,819 | +€8,605 | +11.6% |
| Taxes | 450/3 | €23,064 | €50,685 | +€27,621 | +120% |
| Remuneration and social security | 454/9 | €51,150 | €32,134 | -€19,016 | -37.2% |
| Other amounts payable | 47/48 | €106,905 | €335 | -€106,570 | -99.7% |
| Accrued charges and deferred income | 492/3 | €10,674 | €0 | -€10,674 | -100% |
| Non-recurring operating income | 76A | - | €54,250 | +€54,250 | |
| Remuneration, social security and pensions | 62 | €469,422 | €297,458 | -€171,964 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745,932 | €751,474 | +€5,542 | +0.7% |
| Other operating charges | 640/8 | €28,749 | €45,615 | +€16,867 | +58.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,490,844 | €1,338,370 | -€152,474 | -10.2% |
| Operating profit (loss) | 9901 | €246,741 | €243,822 | -€2,919 | -1.2% |
| Financial income | 75/76B | €7,218 | €2,128 | -€5,091 | -70.5% |
| Recurring financial income | 75 | €7,218 | €2,128 | -€5,091 | -70.5% |
| Financial charges | 65/66B | €63,278 | €50,884 | -€12,393 | -19.6% |
| Recurring financial charges | 65 | €63,278 | €50,884 | -€12,393 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €190,682 | €195,066 | +€4,383 | +2.3% |
| Income taxes | 67/77 | €26,315 | €58,992 | +€32,677 | +124% |
| Profit (loss) for the period | 9904 | €164,367 | €136,073 | -€28,294 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €164,367 | €136,073 | -€28,294 | -17.2% |
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 14 October 2026 via checked.be.