RESTOCONCEPT: what changed
Two fiscal 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.
RESTOCONCEPT
Largest movements
- Receivables within one year -€29,712
down €29,712 (-57.2%), from €51,955 to €22,243
of which Other amounts receivable: -€32,365
- Cash -€13,736
down €13,736 (-29.7%), from €46,267 to €32,531
mainly Net result for the year (-€29,656) and Tax, wage and social debts (-€11,584)
- Tangible fixed assets -€3,260
down €3,260 (-31.0%), from €10,522 to €7,262
of which Plant, machinery and equipment: -€1,981
- Deferred charges and accrued income -€2,913
down €2,913 (-83.8%), from €3,478 to €565
- Profit (loss) carried forward -€29,656
down €29,656, from €5,564 to -€24,092
- Tax, wage and social debts -€11,584
down €11,584 (-27.9%), from €41,533 to €29,950
of which Taxes: -€7,134
- Trade debts -€8,313
down €8,313 (-37.8%), from €21,967 to €13,655
- Gross operating margin -€9,916
down €9,916 (-222.7%), from -€4,453 to -€14,369
- Financial charges +€5,959
up €5,959 (+153.5%), from €3,882 to €9,840
of which Financial charges: +€5,906
- Financial income -€1,675
down €1,675 (-63.8%), from €2,627 to €952
- Depreciation -€1,100
down €1,100 (-25.2%), from €4,360 to €3,260
- Other operating charges -€418
down €418 (-13.2%), from €3,171 to €2,753
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 | €114,119 | €64,623 | -€49,496 | -43.4% |
| Fixed assets | 21/28 | €10,522 | €7,262 | -€3,260 | -31.0% |
| Tangible fixed assets | 22/27 | €10,522 | €7,262 | -€3,260 | -31.0% |
| Plant, machinery and equipment | 23 | €6,325 | €4,344 | -€1,981 | -31.3% |
| Furniture and vehicles | 24 | €4,197 | €2,918 | -€1,279 | -30.5% |
| Current assets | 29/58 | €103,597 | €57,361 | -€46,236 | -44.6% |
| Stocks and contracts in progress | 3 | €1,897 | €2,022 | +€124 | +6.5% |
| Stocks | 30/36 | €1,897 | €2,022 | +€124 | +6.5% |
| Amounts receivable within one year | 40/41 | €51,955 | €22,243 | -€29,712 | -57.2% |
| Trade receivables | 40 | €3,086 | €5,739 | +€2,653 | +86.0% |
| Other amounts receivable | 41 | €48,869 | €16,504 | -€32,365 | -66.2% |
| Cash at bank and in hand | 54/58 | €46,267 | €32,531 | -€13,736 | -29.7% |
| Deferred charges and accrued income | 490/1 | €3,478 | €565 | -€2,913 | -83.8% |
| Total equity and liabilities | 10/49 | €114,119 | €64,623 | -€49,496 | -43.4% |
| Equity | 10/15 | €49,924 | €20,268 | -€29,656 | -59.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,160 | €38,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,300 | €36,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,564 | -€24,092 | -€29,656 | |
| Amounts payable | 17/49 | €64,195 | €44,355 | -€19,841 | -30.9% |
| Amounts payable within one year | 42/48 | €63,501 | €43,604 | -€19,897 | -31.3% |
| Trade debts | 44 | €21,967 | €13,655 | -€8,313 | -37.8% |
| Suppliers | 440/4 | €21,967 | €13,655 | -€8,313 | -37.8% |
| Taxes, remuneration and social security | 45 | €41,533 | €29,950 | -€11,584 | -27.9% |
| Taxes | 450/3 | €23,160 | €16,026 | -€7,134 | -30.8% |
| Remuneration and social security | 454/9 | €18,374 | €13,923 | -€4,450 | -24.2% |
| Accrued charges and deferred income | 492/3 | €694 | €750 | +€56 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,360 | €3,260 | -€1,100 | -25.2% |
| Other operating charges | 640/8 | €3,171 | €2,753 | -€418 | -13.2% |
| Non-recurring operating charges | 66A | €177 | €247 | +€70 | +39.2% |
| Gross operating margin | 9900 | -€4,453 | -€14,369 | -€9,916 | -222.7% |
| Operating profit (loss) | 9901 | -€12,161 | -€20,629 | -€8,468 | -69.6% |
| Financial income | 75/76B | €2,627 | €952 | -€1,675 | -63.8% |
| Recurring financial income | 75 | €2,627 | €952 | -€1,675 | -63.8% |
| Financial charges | 65/66B | €3,882 | €9,840 | +€5,959 | +153.5% |
| Recurring financial charges | 65 | €3,882 | €9,787 | +€5,906 | +152.1% |
| Non-recurring financial charges | 66B | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | -€13,416 | -€29,517 | -€16,102 | -120.0% |
| Income taxes | 67/77 | €141 | €138 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | -€13,557 | -€29,656 | -€16,099 | -118.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,557 | -€29,656 | -€16,099 | -118.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.