RESTOPAIN: 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.
RESTOPAIN
Largest movements
- Cash -€62,465
down €62,465 (-49.7%), from €125,654 to €63,189
mainly Trade debts (-€45,921) and Net result for the year (-€11,467)
- Receivables within one year +€5,076
up €5,076 (+2.5%), from €207,150 to €212,227
of which Other amounts receivable: +€20,909
- Trade debts -€45,921
no longer reported in 2025 (was €45,921)
- Profit (loss) carried forward -€11,467
down €11,467 (-5.5%), from €207,246 to €195,779
- Gross operating margin -€162,583
no longer reported in 2025 (was €162,583)
- Taxes -€37,502
no longer reported in 2025 (was €37,502)
- Financial charges -€13,528
down €13,528 (-96.3%), from €14,045 to €516
- Write-downs +€11,324
up €11,324 (+251%), from €4,509 to €15,832
- Other operating charges -€9,590
no longer reported in 2025 (was €9,590)
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,804 | €275,416 | -€57,388 | -17.2% |
| Current assets | 29/58 | €332,804 | €275,416 | -€57,388 | -17.2% |
| Amounts receivable within one year | 40/41 | €207,150 | €212,227 | +€5,076 | +2.5% |
| Trade receivables | 40 | €15,832 | - | -€15,832 | |
| Other amounts receivable | 41 | €191,318 | €212,227 | +€20,909 | +10.9% |
| Cash at bank and in hand | 54/58 | €125,654 | €63,189 | -€62,465 | -49.7% |
| Total equity and liabilities | 10/49 | €332,804 | €275,416 | -€57,388 | -17.2% |
| Equity | 10/15 | €250,008 | €238,541 | -€11,467 | -4.6% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Reserves | 13 | €24,170 | €22,310 | -€1,859 | -7.7% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €22,310 | €22,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | €207,246 | €195,779 | -€11,467 | -5.5% |
| Amounts payable | 17/49 | €82,796 | €36,875 | -€45,921 | -55.5% |
| Amounts payable within one year | 42/48 | €82,796 | €36,875 | -€45,921 | -55.5% |
| Trade debts | 44 | €45,921 | - | -€45,921 | |
| Suppliers | 440/4 | €45,921 | - | -€45,921 | |
| Taxes, remuneration and social security | 45 | €36,875 | €36,875 | = | 0.0% |
| Taxes | 450/3 | €36,875 | €36,875 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,509 | €15,832 | +€11,324 | +251% |
| Other operating charges | 640/8 | €9,590 | - | -€9,590 | |
| Gross operating margin | 9900 | €162,583 | - | -€162,583 | |
| Operating profit (loss) | 9901 | €148,485 | -€15,832 | -€164,317 | |
| Financial income | 75/76B | €1 | €4,881 | +€4,880 | +488,033% |
| Recurring financial income | 75 | €1 | €4,881 | +€4,880 | +488,033% |
| Financial charges | 65/66B | €14,045 | €516 | -€13,528 | -96.3% |
| Recurring financial charges | 65 | €14,045 | €516 | -€13,528 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | €134,441 | -€11,467 | -€145,908 | |
| Income taxes | 67/77 | €37,502 | - | -€37,502 | |
| Profit (loss) for the period | 9904 | €96,939 | -€11,467 | -€108,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,939 | -€11,467 | -€108,406 |
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 16 October 2026 via checked.be.