RESTONE: 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.
What changed
RESTONE
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,937
2024 · €15,821-€10,884
Equity
€330,204
2024 · €325,268+€4,937
Cash
€18,500
2024 · €18,881-€381
Balance sheet total
€642,571
2024 · €669,464-€26,893
Largest movements
Assets
- Tangible fixed assets -€36,163
down €36,163 (-7.8%), from €461,622 to €425,458
of which Land and buildings: -€33,761
Equity and liabilities
- Debts after one year -€39,544
down €39,544 (-14.7%), from €269,725 to €230,181
- Short-term financial debts +€14,757
up €14,757 (+359.7%), from €4,103 to €18,860
Income statement
- Gross operating margin -€18,332
down €18,332 (-23.6%), from €77,685 to €59,353
- Financial income +€9,160
up €9,160 (+482098.4%), from €2 to €9,162
- Financial charges +€2,569
up €2,569 (+26.0%), from €9,883 to €12,451
- Staff costs +€2,357
new in 2025: €2,357
- Taxes -€2,238
down €2,238 (-25.6%), from €8,759 to €6,520
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
€15,821
Gross operating margin
-€18,332
Staff costs
-€2,357
Depreciation
+€445
Other operating charges
+€530
Financial income
+€9,160
Financial charges
-€2,569
Taxes
+€2,238
Result 2025
€4,937
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
+€29,177
Investment
-€889
Financing
-€28,669
Cash 2024
€18,881
From operations (derived)
+€29,177
Net result for the year
+€4,937
Depreciation
+€37,052
Receivables within one year
-€6,429
Deferred charges and accrued income
-€3,222
Trade debts
+€2,792
Tax, wage and social debts
-€5,032
Other debts
-€920
Investment (derived)
-€889
Investment in fixed assets (net)
-€889
Financing
-€28,669
Debts after one year
-€39,544
Current portion of long-term debt
-€3,883
Short-term financial debts
+€14,757
Cash 2025
€18,500
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €669,464 | €642,571 | -€26,893 | -4.0% |
| Fixed assets | 21/28 | €461,622 | €425,458 | -€36,163 | -7.8% |
| Tangible fixed assets | 22/27 | €461,622 | €425,458 | -€36,163 | -7.8% |
| Land and buildings | 22 | €455,115 | €421,354 | -€33,761 | -7.4% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €6,507 | €4,105 | -€2,402 | -36.9% |
| Current assets | 29/58 | €207,842 | €217,113 | +€9,270 | +4.5% |
| Amounts receivable within one year | 40/41 | €188,961 | €195,390 | +€6,429 | +3.4% |
| Trade receivables | 40 | €26,287 | €19,735 | -€6,552 | -24.9% |
| Other amounts receivable | 41 | €162,674 | €175,656 | +€12,982 | +8.0% |
| Cash at bank and in hand | 54/58 | €18,881 | €18,500 | -€381 | -2.0% |
| Deferred charges and accrued income | 490/1 | - | €3,222 | +€3,222 | |
| Total equity and liabilities | 10/49 | €669,464 | €642,571 | -€26,893 | -4.0% |
| Equity | 10/15 | €325,268 | €330,204 | +€4,937 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €306,668 | €311,604 | +€4,937 | +1.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €82 | €82 | = | 0.0% |
| Distributable reserves | 133 | €304,726 | €309,662 | +€4,937 | +1.6% |
| Provisions and deferred taxes | 16 | €6,000 | €6,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,000 | €6,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable | 17/49 | €338,196 | €306,367 | -€31,830 | -9.4% |
| Amounts payable after more than one year | 17 | €269,725 | €230,181 | -€39,544 | -14.7% |
| Financial debts | 170/4 | €269,725 | €230,181 | -€39,544 | -14.7% |
| Amounts payable within one year | 42/48 | €68,471 | €76,185 | +€7,714 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €43,426 | €39,544 | -€3,883 | -8.9% |
| Financial debts | 43 | €4,103 | €18,860 | +€14,757 | +359.7% |
| Credit institutions | 430/8 | €4,103 | €18,860 | +€14,757 | +359.7% |
| Trade debts | 44 | €2,247 | €5,039 | +€2,792 | +124.2% |
| Suppliers | 440/4 | €2,247 | €5,039 | +€2,792 | +124.2% |
| Taxes, remuneration and social security | 45 | €17,775 | €12,742 | -€5,032 | -28.3% |
| Taxes | 450/3 | €17,775 | €12,742 | -€5,032 | -28.3% |
| Other amounts payable | 47/48 | €920 | - | -€920 | |
| Remuneration, social security and pensions | 62 | - | €2,357 | +€2,357 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,497 | €37,052 | -€445 | -1.2% |
| Other operating charges | 640/8 | €5,728 | €5,198 | -€530 | -9.3% |
| Gross operating margin | 9900 | €77,685 | €59,353 | -€18,332 | -23.6% |
| Operating profit (loss) | 9901 | €34,460 | €14,747 | -€19,714 | -57.2% |
| Financial income | 75/76B | €2 | €9,162 | +€9,160 | +482098.4% |
| Recurring financial income | 75 | €2 | €9,162 | +€9,160 | +482098.4% |
| Financial charges | 65/66B | €9,883 | €12,451 | +€2,569 | +26.0% |
| Recurring financial charges | 65 | €9,883 | €12,451 | +€2,569 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €24,580 | €11,457 | -€13,123 | -53.4% |
| Income taxes | 67/77 | €8,759 | €6,520 | -€2,238 | -25.6% |
| Profit (loss) for the period | 9904 | €15,821 | €4,937 | -€10,884 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,821 | €4,937 | -€10,884 | -68.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.