RESTOSPORT: 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.
RESTOSPORT
Largest movements
- Cash +€10,985
new in 2025: €10,985
mainly Debts after one year (+€19,015) and Trade debts (+€13,525)
- Receivables within one year -€1,353
down €1,353 (-48.8%), from €2,771 to €1,418
- Tangible fixed assets -€1,054
down €1,054 (-22.4%), from €4,705 to €3,651
of which Plant, machinery and equipment: -€3,152
- Deferred charges and accrued income +€357
new in 2025: €357
- Debts after one year +€19,015
up €19,015 (+12.8%), from €148,021 to €167,036
- Profit (loss) carried forward -€15,836
down €15,836 (-5.8%), from -€273,655 to -€289,491
- Trade debts +€13,525
up €13,525 (+1416.2%), from €955 to €14,480
- Tax, wage and social debts -€3,898
down €3,898 (-37.3%), from €10,447 to €6,549
- Current portion of long-term debt -€3,275
down €3,275 (-92.3%), from €3,548 to €273
- Turnover -€33,312
down €33,312 (-19.6%), from €169,717 to €136,405
- Purchases and services -€25,320
down €25,320 (-21.2%), from €119,409 to €94,089
- Gross operating margin -€7,992
down €7,992 (-15.9%), from €50,308 to €42,316
- Staff costs -€4,202
down €4,202 (-8.3%), from €50,635 to €46,433
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 | €13,512 | €22,447 | +€8,935 | +66.1% |
| Fixed assets | 21/28 | €10,741 | €9,687 | -€1,054 | -9.8% |
| Intangible fixed assets | 21 | €5,500 | €5,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,705 | €3,651 | -€1,054 | -22.4% |
| Plant, machinery and equipment | 23 | €3,714 | €562 | -€3,152 | -84.9% |
| Furniture and vehicles | 24 | €991 | €2,564 | +€1,573 | +158.7% |
| Other tangible fixed assets | 26 | - | €525 | +€525 | |
| Financial fixed assets | 28 | €536 | €536 | = | 0.0% |
| Current assets | 29/58 | €2,771 | €12,760 | +€9,989 | +360.5% |
| Amounts receivable within one year | 40/41 | €2,771 | €1,418 | -€1,353 | -48.8% |
| Other amounts receivable | 41 | €2,771 | €1,418 | -€1,353 | -48.8% |
| Cash at bank and in hand | 54/58 | - | €10,985 | +€10,985 | |
| Deferred charges and accrued income | 490/1 | - | €357 | +€357 | |
| Total equity and liabilities | 10/49 | €13,512 | €22,447 | +€8,935 | +66.1% |
| Equity | 10/15 | -€255,063 | -€270,899 | -€15,836 | -6.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€273,655 | -€289,491 | -€15,836 | -5.8% |
| Amounts payable | 17/49 | €268,575 | €293,346 | +€24,771 | +9.2% |
| Amounts payable after more than one year | 17 | €148,021 | €167,036 | +€19,015 | +12.8% |
| Other amounts payable | 178/9 | €148,021 | €167,036 | +€19,015 | +12.8% |
| Amounts payable within one year | 42/48 | €120,554 | €126,310 | +€5,756 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €3,548 | €273 | -€3,275 | -92.3% |
| Financial debts | 43 | €596 | - | -€596 | |
| Credit institutions | 430/8 | €596 | - | -€596 | |
| Trade debts | 44 | €955 | €14,480 | +€13,525 | +1416.2% |
| Suppliers | 440/4 | €955 | €14,480 | +€13,525 | +1416.2% |
| Taxes, remuneration and social security | 45 | €10,447 | €6,549 | -€3,898 | -37.3% |
| Taxes | 450/3 | €10,447 | €6,549 | -€3,898 | -37.3% |
| Other amounts payable | 47/48 | €105,008 | €105,008 | = | 0.0% |
| Turnover | 70 | €169,717 | €136,405 | -€33,312 | -19.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,409 | €94,089 | -€25,320 | -21.2% |
| Remuneration, social security and pensions | 62 | €50,635 | €46,433 | -€4,202 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,131 | €5,225 | +€1,094 | +26.5% |
| Other operating charges | 640/8 | €444 | €1,210 | +€766 | +172.5% |
| Non-recurring operating charges | 66A | - | €2,384 | +€2,384 | |
| Gross operating margin | 9900 | €50,308 | €42,316 | -€7,992 | -15.9% |
| Operating profit (loss) | 9901 | -€4,902 | -€12,936 | -€8,034 | -163.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,524 | €2,903 | +€1,379 | +90.5% |
| Recurring financial charges | 65 | €1,320 | €2,903 | +€1,583 | +119.9% |
| Non-recurring financial charges | 66B | €204 | - | -€204 | |
| Profit (loss) for the period before taxes | 9903 | -€6,426 | -€15,836 | -€9,410 | -146.4% |
| Profit (loss) for the period | 9904 | -€6,426 | -€15,836 | -€9,410 | -146.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,426 | -€15,836 | -€9,410 | -146.4% |
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.