RESTOIR ARCHITECTEN: what changed
RESTOIR ARCHITECTEN
Largest movements
- Cash +€25,068
up €25,068 (+43.4%), from €57,734 to €82,802
mainly Net result for the year (+€24,981) and Tax, wage and social debts (+€11,331)
- Receivables within one year -€6,909
down €6,909 (-39.4%), from €17,543 to €10,633
of which Trade receivables: -€8,744
- Tangible fixed assets -€1,014
down €1,014 (-27.3%), from €3,717 to €2,703
of which Furniture and vehicles: -€1,648
- Reserves +€24,981
up €24,981 (+46.5%), from €53,686 to €78,668
- Advances received -€15,552
no longer reported in 2025 (was €15,552)
- Tax, wage and social debts +€11,331
up €11,331 (+321%), from €3,525 to €14,856
of which Taxes: +€10,191
- Trade debts -€3,616
down €3,616 (-85.5%), from €4,231 to €615
- Gross operating margin -€38,138
down €38,138 (-53.4%), from €71,440 to €33,302
- Taxes -€7,446
down €7,446 (-52.9%), from €14,081 to €6,635
- Depreciation -€1,681
down €1,681 (-49.2%), from €3,414 to €1,733
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,994 | €96,138 | +€17,144 | +21.7% |
| Fixed assets | 21/28 | €3,717 | €2,703 | -€1,014 | -27.3% |
| Tangible fixed assets | 22/27 | €3,717 | €2,703 | -€1,014 | -27.3% |
| Plant, machinery and equipment | 23 | - | €633 | +€633 | |
| Furniture and vehicles | 24 | €3,717 | €2,069 | -€1,648 | -44.3% |
| Current assets | 29/58 | €75,277 | €93,435 | +€18,158 | +24.1% |
| Amounts receivable within one year | 40/41 | €17,543 | €10,633 | -€6,909 | -39.4% |
| Trade receivables | 40 | €13,681 | €4,937 | -€8,744 | -63.9% |
| Other amounts receivable | 41 | €3,862 | €5,696 | +€1,835 | +47.5% |
| Cash at bank and in hand | 54/58 | €57,734 | €82,802 | +€25,068 | +43.4% |
| Total equity and liabilities | 10/49 | €78,994 | €96,138 | +€17,144 | +21.7% |
| Equity | 10/15 | €55,686 | €80,668 | +€24,981 | +44.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €53,686 | €78,668 | +€24,981 | +46.5% |
| Distributable reserves | 133 | €53,686 | €78,668 | +€24,981 | +46.5% |
| Amounts payable | 17/49 | €23,308 | €15,470 | -€7,837 | -33.6% |
| Amounts payable within one year | 42/48 | €23,308 | €15,470 | -€7,837 | -33.6% |
| Trade debts | 44 | €4,231 | €615 | -€3,616 | -85.5% |
| Suppliers | 440/4 | €4,231 | €615 | -€3,616 | -85.5% |
| Advances received on contracts in progress | 46 | €15,552 | - | -€15,552 | |
| Taxes, remuneration and social security | 45 | €3,525 | €14,856 | +€11,331 | +321% |
| Taxes | 450/3 | €3,525 | €13,716 | +€10,191 | +289% |
| Remuneration and social security | 454/9 | - | €1,140 | +€1,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,414 | €1,733 | -€1,681 | -49.2% |
| Other operating charges | 640/8 | €224 | €340 | +€116 | +51.7% |
| Gross operating margin | 9900 | €71,440 | €33,302 | -€38,138 | -53.4% |
| Operating profit (loss) | 9901 | €67,802 | €31,230 | -€36,572 | -53.9% |
| Financial income | 75/76B | €34 | €428 | +€394 | +1,167% |
| Recurring financial income | 75 | €34 | €428 | +€394 | +1,167% |
| Financial charges | 65/66B | €68 | €41 | -€28 | -40.7% |
| Recurring financial charges | 65 | €68 | €41 | -€28 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €67,768 | €31,617 | -€36,151 | -53.3% |
| Income taxes | 67/77 | €14,081 | €6,635 | -€7,446 | -52.9% |
| Profit (loss) for the period | 9904 | €53,686 | €24,981 | -€28,705 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,686 | €24,981 | -€28,705 | -53.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.