RESTOFRAIS: 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.
What changed
RESTOFRAIS
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€18,178
2024 · €73,919-€55,741
Equity
€834,744
2024 · €816,566+€18,178
Cash
€428,692
2024 · €441,157-€12,465
Balance sheet total
€2.1m
2024 · €2.0m+€89,911
Largest movements
Assets
- Receivables within one year +€144,792
up €144,792 (+12.2%), from €1.2m to €1.3m
of which Other amounts receivable: +€141,297
- Stocks and contracts -€43,363
down €43,363 (-16.8%), from €258,106 to €214,743
Equity and liabilities
- Trade debts +€51,572
up €51,572 (+5.6%), from €925,937 to €977,509
- Tax, wage and social debts +€23,290
up €23,290 (+21.2%), from €109,621 to €132,911
of which Remuneration and social security: +€27,834
Income statement
- Staff costs +€152,345
up €152,345 (+9.9%), from €1.5m to €1.7m
- Gross operating margin +€120,440
up €120,440 (+7.3%), from €1.6m to €1.8m
- Other operating charges +€35,321
up €35,321 (+703.3%), from €5,022 to €40,343
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.
Result 2024
€73,919
Gross operating margin
+€120,440
Staff costs
-€152,345
Depreciation
-€8,450
Other operating charges
-€35,321
Financial income
+€11,615
Financial charges
+€8,747
Taxes
-€427
Result 2025
€18,178
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.
From operations
+€31,928
Investment
-€28,662
Financing
-€15,731
Cash 2024
€441,157
From operations (derived)
+€31,928
Net result for the year
+€18,178
Depreciation
+€27,715
Stocks and contracts
+€43,363
Receivables within one year
-€144,792
Trade debts
+€51,572
Tax, wage and social debts
+€23,290
Other debts
+€12,602
Investment (derived)
-€28,662
Investment in fixed assets (net)
-€28,662
Financing
-€15,731
Debts after one year
-€9,361
Current portion of long-term debt
+€592
Short-term financial debts
-€6,962
Cash 2025
€428,692
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,976,369 | €2,066,280 | +€89,911 | +4.5% |
| Fixed assets | 21/28 | €62,495 | €63,442 | +€947 | +1.5% |
| Tangible fixed assets | 22/27 | €55,320 | €56,267 | +€947 | +1.7% |
| Plant, machinery and equipment | 23 | €35,802 | €51,534 | +€15,732 | +43.9% |
| Furniture and vehicles | 24 | €5,068 | €68 | -€5,000 | -98.7% |
| Leasing and similar rights | 25 | €14,450 | €4,665 | -€9,785 | -67.7% |
| Financial fixed assets | 28 | €7,175 | €7,175 | = | 0.0% |
| Current assets | 29/58 | €1,913,874 | €2,002,838 | +€88,964 | +4.6% |
| Stocks and contracts in progress | 3 | €258,106 | €214,743 | -€43,363 | -16.8% |
| Stocks | 30/36 | €258,106 | €214,743 | -€43,363 | -16.8% |
| Amounts receivable within one year | 40/41 | €1,183,727 | €1,328,519 | +€144,792 | +12.2% |
| Trade receivables | 40 | €1,080,106 | €1,083,601 | +€3,495 | +0.3% |
| Other amounts receivable | 41 | €103,621 | €244,918 | +€141,297 | +136.4% |
| Current investments | 50/53 | €10,884 | €10,884 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €441,157 | €428,692 | -€12,465 | -2.8% |
| Deferred charges and accrued income | 490/1 | €20,000 | €20,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,976,369 | €2,066,280 | +€89,911 | +4.5% |
| Equity | 10/15 | €816,566 | €834,744 | +€18,178 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €376,979 | €395,157 | +€18,178 | +4.8% |
| Tax-exempt reserves | 132 | €84,200 | €84,200 | = | 0.0% |
| Distributable reserves | 133 | €292,779 | €310,957 | +€18,178 | +6.2% |
| Profit (loss) carried forward | 14 | €420,987 | €420,987 | = | 0.0% |
| Amounts payable | 17/49 | €1,159,803 | €1,231,536 | +€71,733 | +6.2% |
| Amounts payable after more than one year | 17 | €9,361 | - | -€9,361 | |
| Financial debts | 170/4 | €9,361 | - | -€9,361 | |
| Amounts payable within one year | 42/48 | €1,150,442 | €1,231,536 | +€81,094 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €8,769 | €9,361 | +€592 | +6.8% |
| Financial debts | 43 | €35,812 | €28,850 | -€6,962 | -19.4% |
| Credit institutions | 430/8 | €35,812 | €28,850 | -€6,962 | -19.4% |
| Trade debts | 44 | €925,937 | €977,509 | +€51,572 | +5.6% |
| Suppliers | 440/4 | €925,937 | €977,509 | +€51,572 | +5.6% |
| Taxes, remuneration and social security | 45 | €109,621 | €132,911 | +€23,290 | +21.2% |
| Taxes | 450/3 | €4,544 | - | -€4,544 | |
| Remuneration and social security | 454/9 | €105,077 | €132,911 | +€27,834 | +26.5% |
| Other amounts payable | 47/48 | €70,303 | €82,905 | +€12,602 | +17.9% |
| Non-recurring operating income | 76A | €8,642 | €22,182 | +€13,540 | +156.7% |
| Remuneration, social security and pensions | 62 | €1,537,073 | €1,689,418 | +€152,345 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,265 | €27,715 | +€8,450 | +43.9% |
| Other operating charges | 640/8 | €5,022 | €40,343 | +€35,321 | +703.3% |
| Gross operating margin | 9900 | €1,642,281 | €1,762,721 | +€120,440 | +7.3% |
| Operating profit (loss) | 9901 | €80,921 | €5,245 | -€75,676 | -93.5% |
| Financial income | 75/76B | €13,876 | €25,491 | +€11,615 | +83.7% |
| Recurring financial income | 75 | €13,876 | €25,491 | +€11,615 | +83.7% |
| Financial charges | 65/66B | €20,796 | €12,049 | -€8,747 | -42.1% |
| Recurring financial charges | 65 | €20,796 | €12,049 | -€8,747 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €74,001 | €18,687 | -€55,314 | -74.7% |
| Income taxes | 67/77 | €82 | €509 | +€427 | +520.7% |
| Profit (loss) for the period | 9904 | €73,919 | €18,178 | -€55,741 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,919 | €18,178 | -€55,741 | -75.4% |
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 7 October 2026 via checked.be.