RustRoest: 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.
What changed
RustRoest
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€562
2024 · -€59,463+€58,900
Equity
€270,616
2024 · €271,178-€562
Cash
€2,045
2024 · €5,831-€3,786
Balance sheet total
€1.4m
2024 · €1.4m-€53,484
Largest movements
Assets
- Tangible fixed assets -€39,325
down €39,325 (-2.9%), from €1.4m to €1.3m
of which Land and buildings: -€37,021
Equity and liabilities
- Other debts -€319,321
down €319,321 (-93.1%), from €342,992 to €23,671
- Debts after one year +€248,074
up €248,074 (+37.7%), from €658,322 to €906,395
of which Other amounts payable: +€340,000
Income statement
- Gross operating margin +€58,409
up €58,409 (+52.0%), from €112,365 to €170,774
- Staff costs -€9,974
down €9,974 (-15.6%), from €64,042 to €54,069
- Taxes +€8,754
up €8,754 (+1220.5%), from €717 to €9,471
- Depreciation +€5,987
up €5,987 (+8.9%), from €67,371 to €73,358
- Financial charges -€5,761
down €5,761 (-16.4%), from €35,126 to €29,364
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.
Result 2024
-€59,463
Gross operating margin
+€58,409
Staff costs
+€9,974
Depreciation
-€5,987
Other operating charges
-€1,773
Financial income
-€61
Financial charges
+€5,761
Taxes
-€8,754
Deferred taxes and other
+€1,332
Result 2025
-€562
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.
From operations
-€215,297
Investment
-€37,034
Financing
+€248,544
Cash 2024
€5,831
From operations (derived)
-€215,297
Net result for the year
-€562
Depreciation
+€73,358
Stocks and contracts
+€824
Receivables within one year
+€1,012
Deferred charges and accrued income
+€11,538
Provisions
-€1,766
Trade debts
+€6,567
Tax, wage and social debts
+€13,312
Other debts
-€319,321
Accrued charges and deferred income
-€258
Investment (derived)
-€37,034
Investment in fixed assets (net)
-€34,034
Current investments
-€3,000
Financing
+€248,544
Debts after one year
+€248,074
Current portion of long-term debt
+€471
Cash 2025
€2,045
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,403,593 | €1,350,109 | -€53,484 | -3.8% |
| Fixed assets | 21/28 | €1,353,063 | €1,313,739 | -€39,325 | -2.9% |
| Tangible fixed assets | 22/27 | €1,353,063 | €1,313,739 | -€39,325 | -2.9% |
| Land and buildings | 22 | €1,114,922 | €1,077,901 | -€37,021 | -3.3% |
| Plant, machinery and equipment | 23 | €27,581 | €27,752 | +€171 | +0.6% |
| Furniture and vehicles | 24 | €89,759 | €81,443 | -€8,316 | -9.3% |
| Leasing and similar rights | 25 | €28,187 | €20,973 | -€7,214 | -25.6% |
| Assets under construction and advance payments | 27 | €92,615 | €105,670 | +€13,055 | +14.1% |
| Current assets | 29/58 | €50,530 | €36,370 | -€14,160 | -28.0% |
| Stocks and contracts in progress | 3 | €11,015 | €10,191 | -€824 | -7.5% |
| Stocks | 30/36 | €11,015 | €10,191 | -€824 | -7.5% |
| Amounts receivable within one year | 40/41 | €11,685 | €10,672 | -€1,012 | -8.7% |
| Trade receivables | 40 | €10,794 | €8,008 | -€2,787 | -25.8% |
| Other amounts receivable | 41 | €890 | €2,665 | +€1,774 | +199.3% |
| Current investments | 50/53 | €4,191 | €7,191 | +€3,000 | +71.6% |
| Cash at bank and in hand | 54/58 | €5,831 | €2,045 | -€3,786 | -64.9% |
| Deferred charges and accrued income | 490/1 | €17,809 | €6,271 | -€11,538 | -64.8% |
| Total equity and liabilities | 10/49 | €1,403,593 | €1,350,109 | -€53,484 | -3.8% |
| Equity | 10/15 | €271,178 | €270,616 | -€562 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €430,884 | €423,820 | -€7,063 | -1.6% |
| Tax-exempt reserves | 132 | €84,539 | €77,476 | -€7,063 | -8.4% |
| Distributable reserves | 133 | €346,344 | €346,344 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€178,305 | -€171,804 | +€6,501 | +3.6% |
| Provisions and deferred taxes | 16 | €21,135 | €19,369 | -€1,766 | -8.4% |
| Deferred taxes | 168 | €21,135 | €19,369 | -€1,766 | -8.4% |
| Amounts payable | 17/49 | €1,111,280 | €1,060,124 | -€51,156 | -4.6% |
| Amounts payable after more than one year | 17 | €658,322 | €906,395 | +€248,074 | +37.7% |
| Financial debts | 170/4 | €658,322 | €566,395 | -€91,926 | -14.0% |
| Other amounts payable | 178/9 | - | €340,000 | +€340,000 | |
| Amounts payable within one year | 42/48 | €452,595 | €153,624 | -€298,972 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | €91,456 | €91,926 | +€471 | +0.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,645 | €15,212 | +€6,567 | +76.0% |
| Suppliers | 440/4 | €8,645 | €15,212 | +€6,567 | +76.0% |
| Taxes, remuneration and social security | 45 | €9,503 | €22,815 | +€13,312 | +140.1% |
| Taxes | 450/3 | €4,851 | €10,017 | +€5,166 | +106.5% |
| Remuneration and social security | 454/9 | €4,652 | €12,798 | +€8,146 | +175.1% |
| Other amounts payable | 47/48 | €342,992 | €23,671 | -€319,321 | -93.1% |
| Accrued charges and deferred income | 492/3 | €363 | €105 | -€258 | -71.1% |
| Remuneration, social security and pensions | 62 | €64,042 | €54,069 | -€9,974 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,371 | €73,358 | +€5,987 | +8.9% |
| Other operating charges | 640/8 | €5,327 | €7,100 | +€1,773 | +33.3% |
| Gross operating margin | 9900 | €112,365 | €170,774 | +€58,409 | +52.0% |
| Operating profit (loss) | 9901 | -€24,375 | €36,247 | +€60,622 | |
| Financial income | 75/76B | €321 | €260 | -€61 | -19.0% |
| Recurring financial income | 75 | €321 | €260 | -€61 | -19.0% |
| Financial charges | 65/66B | €35,126 | €29,364 | -€5,761 | -16.4% |
| Recurring financial charges | 65 | €35,126 | €29,364 | -€5,761 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€59,180 | €7,142 | +€66,323 | |
| Transfer from deferred taxes | 780 | €434 | €1,766 | +€1,332 | +306.5% |
| Income taxes | 67/77 | €717 | €9,471 | +€8,754 | +1220.5% |
| Profit (loss) for the period | 9904 | -€59,463 | -€562 | +€58,900 | +99.1% |
| Transfer from tax-exempt reserves | 789 | €1,737 | €7,063 | +€5,326 | +306.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,726 | €6,501 | +€64,226 |
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 29 September 2026 via checked.be.