RSTRCTR: 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.
RSTRCTR
Largest movements
- Receivables within one year +€21,122
up €21,122 (+158.4%), from €13,331 to €34,453
of which Trade receivables: +€25,563
- Tangible fixed assets -€2,678
down €2,678 (-20.9%), from €12,798 to €10,120
of which Plant, machinery and equipment: -€1,716
- Cash +€819
up €819 (+231.2%), from €354 to €1,174
mainly Net result for the year (+€15,797) and Other debts (+€7,500)
- Profit (loss) carried forward +€15,797
up €15,797, from -€1,368 to €14,428
- Other debts +€7,500
up €7,500 (+204.6%), from €3,667 to €11,167
- Trade debts -€5,821
down €5,821 (-37.3%), from €15,619 to €9,798
- Tax, wage and social debts +€2,790
up €2,790 (+158.3%), from €1,763 to €4,553
- Debts after one year -€1,033
down €1,033 (-21.5%), from €4,809 to €3,776
- Staff costs -€31,094
down €31,094 (-69.3%), from €44,896 to €13,802
- Gross operating margin -€7,746
down €7,746 (-16.3%), from €47,562 to €39,816
- Taxes +€4,025
new in 2025: €4,025
- Financial charges +€1,587
up €1,587 (+241.0%), from €658 to €2,245
- Depreciation +€626
up €626 (+21.2%), from €2,948 to €3,574
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 | €26,522 | €45,756 | +€19,233 | +72.5% |
| Fixed assets | 21/28 | €12,798 | €10,120 | -€2,678 | -20.9% |
| Tangible fixed assets | 22/27 | €12,798 | €10,120 | -€2,678 | -20.9% |
| Plant, machinery and equipment | 23 | €7,125 | €5,409 | -€1,716 | -24.1% |
| Furniture and vehicles | 24 | €5,673 | €4,711 | -€962 | -17.0% |
| Current assets | 29/58 | €13,724 | €35,636 | +€21,912 | +159.7% |
| Amounts receivable within one year | 40/41 | €13,331 | €34,453 | +€21,122 | +158.4% |
| Trade receivables | 40 | €8,801 | €34,364 | +€25,563 | +290.5% |
| Other amounts receivable | 41 | €4,530 | €90 | -€4,441 | -98.0% |
| Cash at bank and in hand | 54/58 | €354 | €1,174 | +€819 | +231.2% |
| Deferred charges and accrued income | 490/1 | €39 | €9 | -€30 | -77.3% |
| Total equity and liabilities | 10/49 | €26,522 | €45,756 | +€19,233 | +72.5% |
| Equity | 10/15 | -€368 | €15,428 | +€15,797 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,368 | €14,428 | +€15,797 | |
| Amounts payable | 17/49 | €26,891 | €30,327 | +€3,437 | +12.8% |
| Amounts payable after more than one year | 17 | €4,809 | €3,776 | -€1,033 | -21.5% |
| Financial debts | 170/4 | €4,809 | €3,776 | -€1,033 | -21.5% |
| Amounts payable within one year | 42/48 | €22,081 | €26,551 | +€4,470 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €1,033 | €1,033 | -€0 | 0.0% |
| Trade debts | 44 | €15,619 | €9,798 | -€5,821 | -37.3% |
| Suppliers | 440/4 | €15,619 | €9,798 | -€5,821 | -37.3% |
| Taxes, remuneration and social security | 45 | €1,763 | €4,553 | +€2,790 | +158.3% |
| Taxes | 450/3 | €1,763 | €4,553 | +€2,790 | +158.3% |
| Other amounts payable | 47/48 | €3,667 | €11,167 | +€7,500 | +204.6% |
| Remuneration, social security and pensions | 62 | €44,896 | €13,802 | -€31,094 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,948 | €3,574 | +€626 | +21.2% |
| Other operating charges | 640/8 | €430 | €374 | -€56 | -13.0% |
| Gross operating margin | 9900 | €47,562 | €39,816 | -€7,746 | -16.3% |
| Operating profit (loss) | 9901 | -€712 | €22,066 | +€22,778 | |
| Financial income | 75/76B | €2 | €2 | -€0 | -14.4% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -14.4% |
| Financial charges | 65/66B | €658 | €2,245 | +€1,587 | +241.0% |
| Recurring financial charges | 65 | €658 | €2,245 | +€1,587 | +241.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,368 | €19,822 | +€21,190 | |
| Income taxes | 67/77 | - | €4,025 | +€4,025 | |
| Profit (loss) for the period | 9904 | -€1,368 | €15,797 | +€17,165 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,368 | €15,797 | +€17,165 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.