Restocheck: 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.
Restocheck
Largest movements
- Receivables within one year +€160,735
up €160,735 (+111.8%), from €143,828 to €304,563
of which Trade receivables: +€149,206
- Tangible fixed assets -€4,977
down €4,977 (-30.8%), from €16,160 to €11,183
of which Furniture and vehicles: -€4,399
- Advances received +€110,576
up €110,576 (+576.6%), from €19,178 to €129,754
- Trade debts +€66,767
up €66,767 (+74.7%), from €89,429 to €156,196
- Tax, wage and social debts -€19,438
down €19,438 (-60.1%), from €32,345 to €12,907
of which Taxes: -€19,633
- Other operating charges +€28,627
up €28,627 (+131.3%), from €21,795 to €50,422
- Gross operating margin -€22,437
down €22,437 (-23.8%), from €94,222 to €71,785
- Taxes -€16,515
down €16,515 (-98.2%), from €16,811 to €296
- Financial charges -€4,361
down €4,361 (-67.7%), from €6,444 to €2,083
- Staff costs +€2,426
up €2,426 (+25.0%), from €9,702 to €12,127
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 | €321,324 | €475,011 | +€153,687 | +47.8% |
| Fixed assets | 21/28 | €16,160 | €11,183 | -€4,977 | -30.8% |
| Tangible fixed assets | 22/27 | €16,160 | €11,183 | -€4,977 | -30.8% |
| Plant, machinery and equipment | 23 | €1,871 | €1,293 | -€578 | -30.9% |
| Furniture and vehicles | 24 | €14,289 | €9,890 | -€4,399 | -30.8% |
| Current assets | 29/58 | €305,164 | €463,828 | +€158,664 | +52.0% |
| Amounts receivable within one year | 40/41 | €143,828 | €304,563 | +€160,735 | +111.8% |
| Trade receivables | 40 | €111,582 | €260,788 | +€149,206 | +133.7% |
| Other amounts receivable | 41 | €32,247 | €43,775 | +€11,529 | +35.8% |
| Cash at bank and in hand | 54/58 | €159,439 | €156,871 | -€2,569 | -1.6% |
| Deferred charges and accrued income | 490/1 | €1,897 | €2,394 | +€497 | +26.2% |
| Total equity and liabilities | 10/49 | €321,324 | €475,011 | +€153,687 | +47.8% |
| Equity | 10/15 | €174,630 | €173,533 | -€1,097 | -0.6% |
| Contributions | 10/11 | €74,500 | €74,500 | = | 0.0% |
| Capital | 10 | €74,500 | €74,500 | = | 0.0% |
| Issued capital | 100 | €74,500 | €74,500 | = | 0.0% |
| Reserves | 13 | €100,130 | €99,033 | -€1,097 | -1.1% |
| Non-distributable reserves | 130/1 | €7,450 | €7,450 | = | 0.0% |
| Legal reserve | 130 | €7,450 | €7,450 | = | 0.0% |
| Distributable reserves | 133 | €92,680 | €91,583 | -€1,097 | -1.2% |
| Amounts payable | 17/49 | €146,695 | €301,478 | +€154,783 | +105.5% |
| Amounts payable within one year | 42/48 | €146,695 | €301,478 | +€154,783 | +105.5% |
| Trade debts | 44 | €89,429 | €156,196 | +€66,767 | +74.7% |
| Suppliers | 440/4 | €89,429 | €156,196 | +€66,767 | +74.7% |
| Advances received on contracts in progress | 46 | €19,178 | €129,754 | +€110,576 | +576.6% |
| Taxes, remuneration and social security | 45 | €32,345 | €12,907 | -€19,438 | -60.1% |
| Taxes | 450/3 | €31,354 | €11,721 | -€19,633 | -62.6% |
| Remuneration and social security | 454/9 | €991 | €1,185 | +€194 | +19.6% |
| Other amounts payable | 47/48 | €5,743 | €2,622 | -€3,121 | -54.3% |
| Remuneration, social security and pensions | 62 | €9,702 | €12,127 | +€2,426 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,159 | €7,964 | +€805 | +11.2% |
| Other operating charges | 640/8 | €21,795 | €50,422 | +€28,627 | +131.3% |
| Gross operating margin | 9900 | €94,222 | €71,785 | -€22,437 | -23.8% |
| Operating profit (loss) | 9901 | €55,566 | €1,272 | -€54,295 | -97.7% |
| Financial income | 75/76B | €126 | €11 | -€115 | -91.3% |
| Recurring financial income | 75 | €126 | €11 | -€115 | -91.3% |
| Financial charges | 65/66B | €6,444 | €2,083 | -€4,361 | -67.7% |
| Recurring financial charges | 65 | €6,444 | €2,083 | -€4,361 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | €49,248 | -€800 | -€50,049 | |
| Income taxes | 67/77 | €16,811 | €296 | -€16,515 | -98.2% |
| Profit (loss) for the period | 9904 | €32,438 | -€1,097 | -€33,534 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,438 | -€1,097 | -€33,534 |
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 12 October 2026 via checked.be.