RESTTO: 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.
RESTTO
Largest movements
- Cash +€18,568
up €18,568 (+84.9%), from €21,878 to €40,446
mainly Accrued charges and deferred income (+€9,170) and Tax, wage and social debts (+€5,806)
- Tangible fixed assets -€2,204
down €2,204 (-43.9%), from €5,020 to €2,816
of which Furniture and vehicles: -€1,333
- Receivables within one year +€1,595
up €1,595 (+9.9%), from €16,142 to €17,737
of which Trade receivables: +€936
- Stocks and contracts +€968
up €968 (+173.4%), from €558 to €1,526
- Accrued charges and deferred income +€9,170
up €9,170 (+830.2%), from €1,105 to €10,275
- Tax, wage and social debts +€5,806
up €5,806 (+72.2%), from €8,037 to €13,844
of which Remuneration and social security: +€4,734
- Profit (loss) carried forward +€5,473
up €5,473 (+13.3%), from -€41,238 to -€35,764
- Trade debts -€2,970
down €2,970 (-15.5%), from €19,176 to €16,206
- Other debts +€1,678
up €1,678 (+5.5%), from €30,737 to €32,415
- Gross operating margin -€13,811
down €13,811 (-17.1%), from €80,978 to €67,167
- Staff costs -€9,277
down €9,277 (-15.3%), from €60,681 to €51,404
- Financial charges +€1,306
up €1,306 (+79.0%), from €1,654 to €2,960
- Other operating charges +€1,042
up €1,042 (+44.5%), from €2,344 to €3,386
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 | €45,391 | €64,548 | +€19,157 | +42.2% |
| Fixed assets | 21/28 | €5,020 | €2,816 | -€2,204 | -43.9% |
| Tangible fixed assets | 22/27 | €5,020 | €2,816 | -€2,204 | -43.9% |
| Plant, machinery and equipment | 23 | - | €454 | +€454 | |
| Furniture and vehicles | 24 | €2,057 | €724 | -€1,333 | -64.8% |
| Other tangible fixed assets | 26 | €2,963 | €1,638 | -€1,325 | -44.7% |
| Current assets | 29/58 | €40,370 | €61,732 | +€21,362 | +52.9% |
| Stocks and contracts in progress | 3 | €558 | €1,526 | +€968 | +173.4% |
| Stocks | 30/36 | €558 | €1,526 | +€968 | +173.4% |
| Amounts receivable within one year | 40/41 | €16,142 | €17,737 | +€1,595 | +9.9% |
| Trade receivables | 40 | €14,513 | €15,449 | +€936 | +6.5% |
| Other amounts receivable | 41 | €1,629 | €2,288 | +€659 | +40.5% |
| Cash at bank and in hand | 54/58 | €21,878 | €40,446 | +€18,568 | +84.9% |
| Deferred charges and accrued income | 490/1 | €1,793 | €2,023 | +€230 | +12.8% |
| Total equity and liabilities | 10/49 | €45,391 | €64,548 | +€19,157 | +42.2% |
| Equity | 10/15 | -€13,665 | -€8,191 | +€5,473 | +40.1% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €73 | €73 | = | 0.0% |
| Non-distributable reserves | 130/1 | €73 | €73 | = | 0.0% |
| Reserves not available under the articles | 1311 | €73 | €73 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,238 | -€35,764 | +€5,473 | +13.3% |
| Amounts payable | 17/49 | €59,055 | €72,740 | +€13,684 | +23.2% |
| Amounts payable within one year | 42/48 | €57,951 | €62,465 | +€4,514 | +7.8% |
| Trade debts | 44 | €19,176 | €16,206 | -€2,970 | -15.5% |
| Suppliers | 440/4 | €19,176 | €16,206 | -€2,970 | -15.5% |
| Taxes, remuneration and social security | 45 | €8,037 | €13,844 | +€5,806 | +72.2% |
| Taxes | 450/3 | €6,069 | €7,141 | +€1,072 | +17.7% |
| Remuneration and social security | 454/9 | €1,968 | €6,703 | +€4,734 | +240.6% |
| Other amounts payable | 47/48 | €30,737 | €32,415 | +€1,678 | +5.5% |
| Accrued charges and deferred income | 492/3 | €1,105 | €10,275 | +€9,170 | +830.2% |
| Remuneration, social security and pensions | 62 | €60,681 | €51,404 | -€9,277 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,401 | €3,936 | -€464 | -10.6% |
| Other operating charges | 640/8 | €2,344 | €3,386 | +€1,042 | +44.5% |
| Non-recurring operating charges | 66A | - | €8 | +€8 | |
| Gross operating margin | 9900 | €80,978 | €67,167 | -€13,811 | -17.1% |
| Operating profit (loss) | 9901 | €13,553 | €8,433 | -€5,120 | -37.8% |
| Financial income | 75/76B | €4 | €0 | -€3 | -89.4% |
| Recurring financial income | 75 | €4 | €0 | -€3 | -89.4% |
| Financial charges | 65/66B | €1,654 | €2,960 | +€1,306 | +79.0% |
| Recurring financial charges | 65 | €1,654 | €2,960 | +€1,306 | +79.0% |
| Profit (loss) for the period before taxes | 9903 | €11,903 | €5,473 | -€6,429 | -54.0% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €11,903 | €5,473 | -€6,429 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,903 | €5,473 | -€6,429 | -54.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.