RESTRABAT: what changed
Two fiscal 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.
RESTRABAT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€96,336
up €96,336 (+12.6%), from €766,828 to €863,164
- Profit (loss) carried forward -€77,118
down €77,118 (-15.9%), from -€485,653 to -€562,771
- Advances received -€25,000
no longer reported in 2023 (was €25,000)
- Gross operating margin +€122,026
up €122,026 (+81.0%), from -€150,645 to -€28,620
- Other operating charges -€61,387
down €61,387 (-90.5%), from €67,857 to €6,470
- Taxes -€39,091
down €39,091 (-97.1%), from €40,260 to €1,169
- Financial charges +€35,077
new in 2023: €35,077
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,387,539 | €1,381,756 | -€5,782 | -0.4% |
| Fixed assets | 21/28 | €1,144,924 | €1,139,142 | -€5,782 | -0.5% |
| Tangible fixed assets | 22/27 | €1,144,924 | €1,139,142 | -€5,782 | -0.5% |
| Land and buildings | 22 | €1,144,924 | €1,139,142 | -€5,782 | -0.5% |
| Current assets | 29/58 | €242,614 | €242,614 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €237,777 | €237,777 | = | 0.0% |
| Other amounts receivable | 41 | €237,777 | €237,777 | = | 0.0% |
| Current investments | 50/53 | €4,837 | €4,837 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,387,539 | €1,381,756 | -€5,782 | -0.4% |
| Equity | 10/15 | €595,710 | €518,592 | -€77,118 | -12.9% |
| Contributions | 10/11 | €13,684 | €13,684 | = | 0.0% |
| Capital | 10 | €13,684 | €13,684 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €4,908 | €4,908 | = | 0.0% |
| Revaluation surpluses | 12 | €1,061,473 | €1,061,473 | = | 0.0% |
| Reserves | 13 | €6,206 | €6,206 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,206 | €6,206 | = | 0.0% |
| Legal reserve | 130 | €1,368 | €1,368 | = | 0.0% |
| Own shares acquired | 1312 | €4,837 | €4,837 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€485,653 | -€562,771 | -€77,118 | -15.9% |
| Amounts payable | 17/49 | €791,828 | €863,164 | +€71,336 | +9.0% |
| Amounts payable within one year | 42/48 | €791,828 | €863,164 | +€71,336 | +9.0% |
| Advances received on contracts in progress | 46 | €25,000 | - | -€25,000 | |
| Other amounts payable | 47/48 | €766,828 | €863,164 | +€96,336 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,164 | €5,782 | -€1,381 | -19.3% |
| Other operating charges | 640/8 | €67,857 | €6,470 | -€61,387 | -90.5% |
| Gross operating margin | 9900 | -€150,645 | -€28,620 | +€122,026 | +81.0% |
| Operating profit (loss) | 9901 | -€225,666 | -€40,872 | +€184,794 | +81.9% |
| Financial charges | 65/66B | - | €35,077 | +€35,077 | |
| Recurring financial charges | 65 | - | €35,077 | +€35,077 | |
| Profit (loss) for the period before taxes | 9903 | -€225,666 | -€75,949 | +€149,717 | +66.3% |
| Income taxes | 67/77 | €40,260 | €1,169 | -€39,091 | -97.1% |
| Profit (loss) for the period | 9904 | -€265,927 | -€77,118 | +€188,808 | +71.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€265,927 | -€77,118 | +€188,808 | +71.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.