RESTOCOP: 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.
RESTOCOP
Largest movements
- Stocks and contracts -€14,874
down €14,874 (-20.0%), from €74,368 to €59,494
- Cash -€2,398
down €2,398 (-77.9%), from €3,077 to €679
mainly Other debts (-€56,907) and Receivables within one year (-€1,914)
- Receivables within one year +€1,914
up €1,914 (+16.6%), from €11,540 to €13,454
of which Other amounts receivable: +€2,301
- Other debts -€56,907
down €56,907 (-54.8%), from €103,812 to €46,905
- Trade debts +€18,116
up €18,116 (+683.6%), from €2,650 to €20,766
- Tax, wage and social debts +€12,057
new in 2022: €12,057
- Profit (loss) carried forward +€11,376
up €11,376 (+31.5%), from -€36,077 to -€24,701
- Gross operating margin +€7,043
up €7,043 (+85.3%), from €8,261 to €15,304
- Financial charges +€740
up €740 (+33.2%), from €2,230 to €2,970
- Other operating charges -€378
down €378 (-28.3%), from €1,336 to €958
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,985 | €73,627 | -€15,358 | -17.3% |
| Current assets | 29/58 | €88,985 | €73,627 | -€15,358 | -17.3% |
| Stocks and contracts in progress | 3 | €74,368 | €59,494 | -€14,874 | -20.0% |
| Stocks | 30/36 | €74,368 | €59,494 | -€14,874 | -20.0% |
| Amounts receivable within one year | 40/41 | €11,540 | €13,454 | +€1,914 | +16.6% |
| Trade receivables | 40 | €11,355 | €10,968 | -€387 | -3.4% |
| Other amounts receivable | 41 | €185 | €2,486 | +€2,301 | +1243.8% |
| Cash at bank and in hand | 54/58 | €3,077 | €679 | -€2,398 | -77.9% |
| Total equity and liabilities | 10/49 | €88,985 | €73,627 | -€15,358 | -17.3% |
| Equity | 10/15 | -€17,477 | -€6,101 | +€11,376 | +65.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,077 | -€24,701 | +€11,376 | +31.5% |
| Amounts payable | 17/49 | €106,462 | €79,728 | -€26,734 | -25.1% |
| Amounts payable within one year | 42/48 | €106,462 | €79,728 | -€26,734 | -25.1% |
| Trade debts | 44 | €2,650 | €20,766 | +€18,116 | +683.6% |
| Suppliers | 440/4 | €2,650 | €20,766 | +€18,116 | +683.6% |
| Taxes, remuneration and social security | 45 | - | €12,057 | +€12,057 | |
| Taxes | 450/3 | - | €12,057 | +€12,057 | |
| Other amounts payable | 47/48 | €103,812 | €46,905 | -€56,907 | -54.8% |
| Other operating charges | 640/8 | €1,336 | €958 | -€378 | -28.3% |
| Gross operating margin | 9900 | €8,261 | €15,304 | +€7,043 | +85.3% |
| Operating profit (loss) | 9901 | €6,925 | €14,346 | +€7,421 | +107.2% |
| Financial charges | 65/66B | €2,230 | €2,970 | +€740 | +33.2% |
| Recurring financial charges | 65 | €2,230 | €2,970 | +€740 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €4,695 | €11,376 | +€6,681 | +142.3% |
| Profit (loss) for the period | 9904 | €4,695 | €11,376 | +€6,681 | +142.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,695 | €11,376 | +€6,681 | +142.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.