Restructura Consulting: 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.
Restructura Consulting
Largest movements
- Cash +€2.0m
up €2.0m (+1,385%), from €146,775 to €2.2m
mainly Net result for the year (+€1.0m) and Receivables within one year (+€843,539)
- Receivables within one year -€843,539
down €843,539 (-99.4%), from €848,945 to €5,406
- Tangible fixed assets +€27,175
new in 2025: €27,175
- Profit (loss) carried forward +€1.0m
up €1.0m (+182%), from €575,649 to €1.6m
- Tax, wage and social debts +€250,724
up €250,724 (+71.4%), from €351,382 to €602,106
- Other debts -€91,433
down €91,433 (-96.1%), from €95,107 to €3,674
- Gross operating margin +€644,515
up €644,515 (+84.3%), from €764,711 to €1.4m
- Taxes +€161,270
up €161,270 (+86.1%), from €187,388 to €348,658
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.
Derived cash bridge
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 | €1,028,342 | €2,238,987 | +€1.2m | +118% |
| Fixed assets | 21/28 | - | €27,175 | +€27,175 | |
| Tangible fixed assets | 22/27 | - | €27,175 | +€27,175 | |
| Furniture and vehicles | 24 | - | €27,175 | +€27,175 | |
| Current assets | 29/58 | €1,028,342 | €2,211,812 | +€1.2m | +115% |
| Amounts receivable within one year | 40/41 | €848,945 | €5,406 | -€843,539 | -99.4% |
| Trade receivables | 40 | €848,945 | €5,406 | -€843,539 | -99.4% |
| Cash at bank and in hand | 54/58 | €146,775 | €2,180,215 | +€2.0m | +1,385% |
| Deferred charges and accrued income | 490/1 | €32,622 | €26,192 | -€6,430 | -19.7% |
| Total equity and liabilities | 10/49 | €1,028,342 | €2,238,987 | +€1.2m | +118% |
| Equity | 10/15 | €580,649 | €1,627,687 | +€1.0m | +180% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €575,649 | €1,622,687 | +€1.0m | +182% |
| Amounts payable | 17/49 | €447,693 | €611,300 | +€163,607 | +36.5% |
| Amounts payable within one year | 42/48 | €447,609 | €611,300 | +€163,691 | +36.6% |
| Trade debts | 44 | €1,119 | €5,519 | +€4,400 | +393% |
| Suppliers | 440/4 | €1,119 | €5,519 | +€4,400 | +393% |
| Taxes, remuneration and social security | 45 | €351,382 | €602,106 | +€250,724 | +71.4% |
| Taxes | 450/3 | €351,382 | €602,106 | +€250,724 | +71.4% |
| Other amounts payable | 47/48 | €95,107 | €3,674 | -€91,433 | -96.1% |
| Accrued charges and deferred income | 492/3 | €84 | €0 | -€84 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,302 | +€10,302 | |
| Other operating charges | 640/8 | €810 | €217 | -€594 | -73.2% |
| Gross operating margin | 9900 | €764,711 | €1,409,227 | +€644,515 | +84.3% |
| Operating profit (loss) | 9901 | €763,901 | €1,398,708 | +€634,807 | +83.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +8,000% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +8,000% |
| Financial charges | 65/66B | €864 | €3,013 | +€2,149 | +249% |
| Recurring financial charges | 65 | €864 | €3,013 | +€2,149 | +249% |
| Profit (loss) for the period before taxes | 9903 | €763,037 | €1,395,696 | +€632,659 | +82.9% |
| Income taxes | 67/77 | €187,388 | €348,658 | +€161,270 | +86.1% |
| Profit (loss) for the period | 9904 | €575,649 | €1,047,038 | +€471,389 | +81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €575,649 | €1,047,038 | +€471,389 | +81.9% |
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 25 October 2026 via checked.be.