RESTOROUT: 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.
RESTOROUT
Largest movements
- Tangible fixed assets -€24,814
down €24,814 (-25.9%), from €95,688 to €70,873
- Cash -€11,015
down €11,015 (-49.8%), from €22,140 to €11,125
mainly Debts after one year (-€14,748) and Net result for the year (-€13,966)
- Stocks and contracts -€2,002
down €2,002 (-10.7%), from €18,749 to €16,747
- Receivables within one year -€1,938
down €1,938 (-7.8%), from €24,812 to €22,874
of which Trade receivables: -€3,186
- Debts after one year -€14,748
down €14,748 (-37.2%), from €39,658 to €24,910
- Profit (loss) carried forward -€13,966
down €13,966 (-9.9%), from -€141,634 to -€155,600
- Tax, wage and social debts -€9,586
down €9,586 (-27.2%), from €35,288 to €25,702
of which Remuneration and social security: -€6,018
- Trade debts -€2,514
down €2,514 (-10.5%), from €23,996 to €21,482
- Staff costs +€3,589
up €3,589 (+6.7%), from €53,741 to €57,330
- Gross operating margin -€2,373
down €2,373 (-3.1%), from €77,450 to €75,077
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,982 | €121,693 | -€40,288 | -24.9% |
| Fixed assets | 21/28 | €95,688 | €70,873 | -€24,814 | -25.9% |
| Tangible fixed assets | 22/27 | €95,688 | €70,873 | -€24,814 | -25.9% |
| Land and buildings | 22 | €44,413 | €36,511 | -€7,902 | -17.8% |
| Plant, machinery and equipment | 23 | €13,638 | €8,479 | -€5,159 | -37.8% |
| Furniture and vehicles | 24 | €15,338 | €10,450 | -€4,888 | -31.9% |
| Other tangible fixed assets | 26 | €22,298 | €15,433 | -€6,865 | -30.8% |
| Current assets | 29/58 | €66,294 | €50,820 | -€15,474 | -23.3% |
| Stocks and contracts in progress | 3 | €18,749 | €16,747 | -€2,002 | -10.7% |
| Stocks | 30/36 | €18,749 | €16,747 | -€2,002 | -10.7% |
| Amounts receivable within one year | 40/41 | €24,812 | €22,874 | -€1,938 | -7.8% |
| Trade receivables | 40 | €3,186 | - | -€3,186 | |
| Other amounts receivable | 41 | €21,626 | €22,874 | +€1,248 | +5.8% |
| Cash at bank and in hand | 54/58 | €22,140 | €11,125 | -€11,015 | -49.8% |
| Deferred charges and accrued income | 490/1 | €593 | €74 | -€519 | -87.5% |
| Total equity and liabilities | 10/49 | €161,982 | €121,693 | -€40,288 | -24.9% |
| Equity | 10/15 | €48,817 | €34,851 | -€13,966 | -28.6% |
| Contributions | 10/11 | €188,592 | €188,592 | = | 0.0% |
| Contributions outside capital | 11 | €188,592 | €188,592 | = | 0.0% |
| Other | 1109/19 | €188,592 | €188,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,634 | -€155,600 | -€13,966 | -9.9% |
| Amounts payable | 17/49 | €113,165 | €86,842 | -€26,323 | -23.3% |
| Amounts payable after more than one year | 17 | €39,658 | €24,910 | -€14,748 | -37.2% |
| Financial debts | 170/4 | €39,658 | €24,910 | -€14,748 | -37.2% |
| Amounts payable within one year | 42/48 | €73,506 | €61,932 | -€11,575 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €14,223 | €14,748 | +€525 | +3.7% |
| Trade debts | 44 | €23,996 | €21,482 | -€2,514 | -10.5% |
| Suppliers | 440/4 | €23,996 | €21,482 | -€2,514 | -10.5% |
| Taxes, remuneration and social security | 45 | €35,288 | €25,702 | -€9,586 | -27.2% |
| Taxes | 450/3 | €16,328 | €12,761 | -€3,568 | -21.8% |
| Remuneration and social security | 454/9 | €18,959 | €12,941 | -€6,018 | -31.7% |
| Remuneration, social security and pensions | 62 | €53,741 | €57,330 | +€3,589 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,728 | €25,805 | +€78 | +0.3% |
| Other operating charges | 640/8 | €3,312 | €3,433 | +€121 | +3.7% |
| Gross operating margin | 9900 | €77,450 | €75,077 | -€2,373 | -3.1% |
| Operating profit (loss) | 9901 | -€5,330 | -€11,491 | -€6,161 | -116% |
| Financial income | 75/76B | €1,095 | €1,337 | +€242 | +22.1% |
| Recurring financial income | 75 | €1,095 | €1,337 | +€242 | +22.1% |
| Financial charges | 65/66B | €3,924 | €3,638 | -€286 | -7.3% |
| Recurring financial charges | 65 | €3,924 | €3,638 | -€286 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,159 | -€13,792 | -€5,633 | -69.0% |
| Income taxes | 67/77 | €237 | €174 | -€63 | -26.7% |
| Profit (loss) for the period | 9904 | -€8,396 | -€13,966 | -€5,570 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,396 | -€13,966 | -€5,570 | -66.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.