RESTOSOF: what changed
RESTOSOF
Largest movements
- Intangible fixed assets -€54,066
down €54,066 (-63.2%), from €85,605 to €31,539
- Tangible fixed assets -€24,507
down €24,507 (-12.8%), from €191,239 to €166,732
of which Land and buildings: -€28,714
- Receivables within one year -€14,930
down €14,930 (-39.1%), from €38,151 to €23,221
- Debts after one year -€49,891
down €49,891 (-50.1%), from €99,657 to €49,766
- Current portion of long-term debt -€32,051
down €32,051 (-29.2%), from €109,765 to €77,714
- Tax, wage and social debts -€14,802
down €14,802 (-45.6%), from €32,475 to €17,673
of which Taxes: -€12,002
- Profit (loss) carried forward -€10,068
down €10,068 (-23.6%), from -€42,708 to -€52,776
- Other debts +€10,000
new in 2025: €10,000
- Staff costs -€106,388
down €106,388 (-21.8%), from €488,795 to €382,407
- Gross operating margin -€76,523
down €76,523 (-13.5%), from €568,303 to €491,781
- Financial charges -€22,297
down €22,297 (-79.9%), from €27,917 to €5,620
of which Non-recurring financial charges: -€17,539
- Other operating charges +€10,235
up €10,235 (+341%), from €3,000 to €13,235
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €355,521 | €262,311 | -€93,210 | -26.2% |
| Fixed assets | 21/28 | €276,843 | €198,271 | -€78,573 | -28.4% |
| Intangible fixed assets | 21 | €85,605 | €31,539 | -€54,066 | -63.2% |
| Tangible fixed assets | 22/27 | €191,239 | €166,732 | -€24,507 | -12.8% |
| Land and buildings | 22 | €160,322 | €131,608 | -€28,714 | -17.9% |
| Furniture and vehicles | 24 | €11,667 | €6,667 | -€5,000 | -42.9% |
| Leasing and similar rights | 25 | €19,250 | €28,457 | +€9,207 | +47.8% |
| Current assets | 29/58 | €78,677 | €64,040 | -€14,637 | -18.6% |
| Stocks and contracts in progress | 3 | €22,450 | €19,722 | -€2,728 | -12.2% |
| Stocks | 30/36 | €22,450 | €19,722 | -€2,728 | -12.2% |
| Amounts receivable within one year | 40/41 | €38,151 | €23,221 | -€14,930 | -39.1% |
| Other amounts receivable | 41 | €38,151 | €23,221 | -€14,930 | -39.1% |
| Cash at bank and in hand | 54/58 | €18,077 | €21,097 | +€3,021 | +16.7% |
| Total equity and liabilities | 10/49 | €355,521 | €262,311 | -€93,210 | -26.2% |
| Equity | 10/15 | €82,292 | €72,224 | -€10,068 | -12.2% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,708 | -€52,776 | -€10,068 | -23.6% |
| Amounts payable | 17/49 | €273,229 | €190,087 | -€83,142 | -30.4% |
| Amounts payable after more than one year | 17 | €99,657 | €49,766 | -€49,891 | -50.1% |
| Financial debts | 170/4 | €99,657 | €49,766 | -€49,891 | -50.1% |
| Amounts payable within one year | 42/48 | €169,243 | €140,321 | -€28,922 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €109,765 | €77,714 | -€32,051 | -29.2% |
| Trade debts | 44 | €27,003 | €34,934 | +€7,930 | +29.4% |
| Suppliers | 440/4 | €27,003 | €34,934 | +€7,930 | +29.4% |
| Taxes, remuneration and social security | 45 | €32,475 | €17,673 | -€14,802 | -45.6% |
| Taxes | 450/3 | €16,372 | €4,370 | -€12,002 | -73.3% |
| Remuneration and social security | 454/9 | €16,103 | €13,303 | -€2,800 | -17.4% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €4,328 | - | -€4,328 | |
| Remuneration, social security and pensions | 62 | €488,795 | €382,407 | -€106,388 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,106 | €99,687 | +€3,581 | +3.7% |
| Other operating charges | 640/8 | €3,000 | €13,235 | +€10,235 | +341% |
| Gross operating margin | 9900 | €568,303 | €491,781 | -€76,523 | -13.5% |
| Operating profit (loss) | 9901 | -€19,598 | -€3,548 | +€16,050 | +81.9% |
| Financial income | 75/76B | €332 | - | -€332 | |
| Recurring financial income | 75 | €332 | - | -€332 | |
| Financial charges | 65/66B | €27,917 | €5,620 | -€22,297 | -79.9% |
| Recurring financial charges | 65 | €10,379 | €5,620 | -€4,759 | -45.9% |
| Non-recurring financial charges | 66B | €17,539 | - | -€17,539 | |
| Profit (loss) for the period before taxes | 9903 | -€47,183 | -€9,168 | +€38,015 | +80.6% |
| Income taxes | 67/77 | €845 | €900 | +€55 | +6.5% |
| Profit (loss) for the period | 9904 | -€48,029 | -€10,068 | +€37,961 | +79.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,029 | -€10,068 | +€37,961 | +79.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.