RESTOLOP: 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.
RESTOLOP
Largest movements
- Tangible fixed assets -€2,982
down €2,982 (-8.4%), from €35,504 to €32,522
of which Plant, machinery and equipment: -€2,982
- Profit (loss) carried forward +€8,429
up €8,429 (+12.0%), from -€70,319 to -€61,889
- Current portion of long-term debt -€5,556
down €5,556 (-100.0%), from €5,556 to €0
- Short-term financial debts -€3,583
down €3,583 (-60.0%), from €5,970 to €2,386
- Trade debts -€1,272
down €1,272 (-95.7%), from €1,330 to €58
- Debts after one year -€1,000
down €1,000 (-1.9%), from €53,497 to €52,497
of which Other amounts payable: -€1,000
- Depreciation -€2,518
down €2,518 (-45.8%), from €5,500 to €2,982
- Gross operating margin +€2,145
up €2,145 (+17.9%), from €11,987 to €14,132
- Financial charges -€368
down €368 (-35.8%), from €1,027 to €659
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,504 | €32,522 | -€2,982 | -8.4% |
| Fixed assets | 21/28 | €35,504 | €32,522 | -€2,982 | -8.4% |
| Tangible fixed assets | 22/27 | €35,504 | €32,522 | -€2,982 | -8.4% |
| Land and buildings | 22 | €5,686 | €5,686 | = | 0.0% |
| Plant, machinery and equipment | 23 | €29,818 | €26,836 | -€2,982 | -10.0% |
| Total equity and liabilities | 10/49 | €35,504 | €32,522 | -€2,982 | -8.4% |
| Equity | 10/15 | -€30,849 | -€22,420 | +€8,429 | +27.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €14,470 | €14,470 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €14,087 | €14,087 | = | 0.0% |
| Distributable reserves | 133 | €382 | €382 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,319 | -€61,889 | +€8,429 | +12.0% |
| Amounts payable | 17/49 | €66,353 | €54,942 | -€11,411 | -17.2% |
| Amounts payable after more than one year | 17 | €53,497 | €52,497 | -€1,000 | -1.9% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €53,497 | €52,497 | -€1,000 | -1.9% |
| Amounts payable within one year | 42/48 | €12,855 | €2,444 | -€10,411 | -81.0% |
| Current portion of amounts payable after more than one year | 42 | €5,556 | €0 | -€5,556 | -100.0% |
| Financial debts | 43 | €5,970 | €2,386 | -€3,583 | -60.0% |
| Credit institutions | 430/8 | €5,970 | €2,386 | -€3,583 | -60.0% |
| Trade debts | 44 | €1,330 | €58 | -€1,272 | -95.7% |
| Suppliers | 440/4 | €1,330 | €58 | -€1,272 | -95.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,500 | €2,982 | -€2,518 | -45.8% |
| Other operating charges | 640/8 | €2,048 | €2,061 | +€13 | +0.6% |
| Gross operating margin | 9900 | €11,987 | €14,132 | +€2,145 | +17.9% |
| Operating profit (loss) | 9901 | €4,438 | €9,089 | +€4,650 | +104.8% |
| Financial charges | 65/66B | €1,027 | €659 | -€368 | -35.8% |
| Recurring financial charges | 65 | €1,027 | €659 | -€368 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €3,411 | €8,429 | +€5,018 | +147.1% |
| Profit (loss) for the period | 9904 | €3,411 | €8,429 | +€5,018 | +147.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,411 | €8,429 | +€5,018 | +147.1% |
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 4 October 2026 via checked.be.