RESTOCONSULT: 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.
RESTOCONSULT
Largest movements
- Cash +€5,193
up €5,193 (+3461.8%), from €150 to €5,343
mainly Net result for the year (+€5,439) and Tax, wage and social debts (+€3,753)
- Receivables within one year -€1,000
down €1,000 (-42.3%), from €2,364 to €1,364
of which Trade receivables: -€1,000
- Tangible fixed assets -€295
down €295 (-7.8%), from €3,798 to €3,502
of which Furniture and vehicles: -€295
- Profit (loss) carried forward +€5,439
up €5,439 (+13.6%), from -€40,028 to -€34,589
- Short-term financial debts -€4,352
no longer reported in 2025 (was €4,352)
- Other debts -€4,235
down €4,235 (-25.9%), from €16,332 to €12,097
- Tax, wage and social debts +€3,753
up €3,753 (+89.3%), from €4,204 to €7,957
- Trade debts +€3,293
up €3,293 (+332.6%), from €990 to €4,283
- Gross operating margin +€5,447
up €5,447 (+93.0%), from €5,855 to €11,302
- Taxes +€3,297
up €3,297, from -€183 to €3,114
- Depreciation -€2,652
down €2,652 (-90.0%), from €2,947 to €295
- Financial charges -€195
down €195 (-32.0%), from €607 to €412
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 | €6,311 | €10,208 | +€3,897 | +61.8% |
| Fixed assets | 21/28 | €3,798 | €3,502 | -€295 | -7.8% |
| Tangible fixed assets | 22/27 | €3,798 | €3,502 | -€295 | -7.8% |
| Land and buildings | 22 | €2,911 | €2,911 | = | 0.0% |
| Furniture and vehicles | 24 | €886 | €591 | -€295 | -33.3% |
| Current assets | 29/58 | €2,514 | €6,706 | +€4,193 | +166.8% |
| Amounts receivable within one year | 40/41 | €2,364 | €1,364 | -€1,000 | -42.3% |
| Trade receivables | 40 | €2,307 | €1,307 | -€1,000 | -43.4% |
| Other amounts receivable | 41 | €57 | €57 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €150 | €5,343 | +€5,193 | +3461.8% |
| Total equity and liabilities | 10/49 | €6,311 | €10,208 | +€3,897 | +61.8% |
| Equity | 10/15 | -€19,568 | -€14,129 | +€5,439 | +27.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€40,028 | -€34,589 | +€5,439 | +13.6% |
| Amounts payable | 17/49 | €25,879 | €24,337 | -€1,541 | -6.0% |
| Amounts payable within one year | 42/48 | €25,879 | €24,337 | -€1,541 | -6.0% |
| Financial debts | 43 | €4,352 | - | -€4,352 | |
| Credit institutions | 430/8 | €4,352 | - | -€4,352 | |
| Trade debts | 44 | €990 | €4,283 | +€3,293 | +332.6% |
| Suppliers | 440/4 | €990 | €4,283 | +€3,293 | +332.6% |
| Taxes, remuneration and social security | 45 | €4,204 | €7,957 | +€3,753 | +89.3% |
| Taxes | 450/3 | €4,204 | €7,957 | +€3,753 | +89.3% |
| Other amounts payable | 47/48 | €16,332 | €12,097 | -€4,235 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,947 | €295 | -€2,652 | -90.0% |
| Other operating charges | 640/8 | €2,066 | €2,043 | -€23 | -1.1% |
| Gross operating margin | 9900 | €5,855 | €11,302 | +€5,447 | +93.0% |
| Operating profit (loss) | 9901 | €842 | €8,963 | +€8,121 | +964.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €607 | €412 | -€195 | -32.0% |
| Recurring financial charges | 65 | €607 | €412 | -€195 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €235 | €8,552 | +€8,317 | +3537.2% |
| Income taxes | 67/77 | -€183 | €3,114 | +€3,297 | |
| Profit (loss) for the period | 9904 | €418 | €5,439 | +€5,020 | +1199.9% |
| Profit (loss) for the period to be appropriated | 9905 | €418 | €5,439 | +€5,020 | +1199.9% |
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 28 September 2026 via checked.be.