Restosan: 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.
Restosan
Largest movements
- Cash -€28,368
down €28,368 (-94.6%), from €29,995 to €1,627
mainly Trade debts (-€26,823) and Other debts (-€24,321)
- Tangible fixed assets -€5,271
down €5,271 (-58.7%), from €8,972 to €3,701
of which Furniture and vehicles: -€4,730
- Receivables within one year +€4,303
up €4,303 (+63.0%), from €6,825 to €11,128
of which Trade receivables: +€7,310
- Trade debts -€26,823
down €26,823 (-90.2%), from €29,745 to €2,922
- Reserves +€25,000
up €25,000 (+1344.1%), from €1,860 to €26,860
- Other debts -€24,321
down €24,321 (-51.3%), from €47,454 to €23,133
- Current portion of long-term debt -€4,400
down €4,400 (-100.0%), from €4,400 to €0
- Tax, wage and social debts +€3,104
up €3,104 (+47.1%), from €6,582 to €9,686
- Financial income -€19,738
down €19,738 (-99.7%), from €19,800 to €62
- Depreciation -€5,020
down €5,020 (-48.8%), from €10,290 to €5,271
- Taxes +€4,618
up €4,618 (+50.3%), from €9,182 to €13,800
- Gross operating margin +€3,726
up €3,726 (+6.9%), from €54,183 to €57,909
- Financial charges -€2,084
down €2,084 (-64.5%), from €3,232 to €1,148
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
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 | €278,100 | €249,512 | -€28,587 | -10.3% |
| Fixed assets | 21/28 | €238,972 | €233,701 | -€5,271 | -2.2% |
| Tangible fixed assets | 22/27 | €8,972 | €3,701 | -€5,271 | -58.7% |
| Furniture and vehicles | 24 | €4,730 | €0 | -€4,730 | -100.0% |
| Other tangible fixed assets | 26 | €4,242 | €3,701 | -€541 | -12.8% |
| Financial fixed assets | 28 | €230,000 | €230,000 | = | 0.0% |
| Current assets | 29/58 | €39,128 | €15,811 | -€23,317 | -59.6% |
| Amounts receivable within one year | 40/41 | €6,825 | €11,128 | +€4,303 | +63.0% |
| Trade receivables | 40 | - | €7,310 | +€7,310 | |
| Other amounts receivable | 41 | €6,825 | €3,818 | -€3,007 | -44.1% |
| Cash at bank and in hand | 54/58 | €29,995 | €1,627 | -€28,368 | -94.6% |
| Deferred charges and accrued income | 490/1 | €2,308 | €3,056 | +€748 | +32.4% |
| Total equity and liabilities | 10/49 | €278,100 | €249,512 | -€28,587 | -10.3% |
| Equity | 10/15 | €189,192 | €213,764 | +€24,572 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €26,860 | +€25,000 | +1344.1% |
| Distributable reserves | 133 | €1,860 | €26,860 | +€25,000 | +1344.1% |
| Profit (loss) carried forward | 14 | €168,732 | €168,304 | -€428 | -0.3% |
| Amounts payable | 17/49 | €88,908 | €35,748 | -€53,160 | -59.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €88,181 | €35,741 | -€52,440 | -59.5% |
| Current portion of amounts payable after more than one year | 42 | €4,400 | €0 | -€4,400 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €29,745 | €2,922 | -€26,823 | -90.2% |
| Suppliers | 440/4 | €29,745 | €2,922 | -€26,823 | -90.2% |
| Taxes, remuneration and social security | 45 | €6,582 | €9,686 | +€3,104 | +47.1% |
| Taxes | 450/3 | €6,582 | €9,686 | +€3,104 | +47.1% |
| Other amounts payable | 47/48 | €47,454 | €23,133 | -€24,321 | -51.3% |
| Accrued charges and deferred income | 492/3 | €727 | €7 | -€719 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,290 | €5,271 | -€5,020 | -48.8% |
| Other operating charges | 640/8 | €1,144 | €1,181 | +€36 | +3.2% |
| Gross operating margin | 9900 | €54,183 | €57,909 | +€3,726 | +6.9% |
| Operating profit (loss) | 9901 | €42,748 | €51,458 | +€8,710 | +20.4% |
| Financial income | 75/76B | €19,800 | €62 | -€19,738 | -99.7% |
| Recurring financial income | 75 | €19,800 | €62 | -€19,738 | -99.7% |
| Financial charges | 65/66B | €3,232 | €1,148 | -€2,084 | -64.5% |
| Recurring financial charges | 65 | €3,232 | €1,148 | -€2,084 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €59,317 | €50,372 | -€8,945 | -15.1% |
| Income taxes | 67/77 | €9,182 | €13,800 | +€4,618 | +50.3% |
| Profit (loss) for the period | 9904 | €50,135 | €36,572 | -€13,562 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,135 | €36,572 | -€13,562 | -27.1% |
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 9 October 2026 via checked.be.