AU BISTRO: 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.
AU BISTRO
Largest movements
- Current investments -€560,509
down €560,509 (-52.1%), from €1.1m to €514,306
- Cash +€314,222
up €314,222 (+528%), from €59,551 to €373,773
mainly Current investments (+€560,509) and Net result for the year (+€242,679)
- Tangible fixed assets -€28,928
down €28,928 (-3.7%), from €773,926 to €744,998
of which Furniture and vehicles: -€26,317
- Reserves -€207,185
down €207,185 (-13.9%), from €1.5m to €1.3m
- Debts after one year -€52,907
down €52,907 (-21.0%), from €251,950 to €199,043
- Gross operating margin +€39,704
up €39,704 (+7.3%), from €541,565 to €581,269
- Taxes +€16,098
up €16,098 (+19.1%), from €84,481 to €100,578
- Staff costs -€9,763
down €9,763 (-5.9%), from €164,928 to €155,165
- Financial charges +€7,940
up €7,940 (+65.5%), from -€12,120 to -€4,180
- Financial income +€6,209
up €6,209 (+75.4%), from €8,234 to €14,442
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 | €2,027,613 | €1,762,424 | -€265,189 | -13.1% |
| Fixed assets | 21/28 | €773,926 | €744,998 | -€28,928 | -3.7% |
| Tangible fixed assets | 22/27 | €773,926 | €744,998 | -€28,928 | -3.7% |
| Land and buildings | 22 | €667,487 | €667,697 | +€209 | 0.0% |
| Plant, machinery and equipment | 23 | €19,872 | €17,052 | -€2,820 | -14.2% |
| Furniture and vehicles | 24 | €86,566 | €60,249 | -€26,317 | -30.4% |
| Current assets | 29/58 | €1,253,687 | €1,017,427 | -€236,261 | -18.8% |
| Stocks and contracts in progress | 3 | €59,485 | €60,115 | +€630 | +1.1% |
| Stocks | 30/36 | €59,485 | €60,115 | +€630 | +1.1% |
| Amounts receivable within one year | 40/41 | €55,559 | €66,096 | +€10,537 | +19.0% |
| Trade receivables | 40 | €2,054 | €6,004 | +€3,950 | +192% |
| Other amounts receivable | 41 | €53,505 | €60,093 | +€6,587 | +12.3% |
| Current investments | 50/53 | €1,074,815 | €514,306 | -€560,509 | -52.1% |
| Cash at bank and in hand | 54/58 | €59,551 | €373,773 | +€314,222 | +528% |
| Deferred charges and accrued income | 490/1 | €4,277 | €3,136 | -€1,141 | -26.7% |
| Total equity and liabilities | 10/49 | €2,027,613 | €1,762,424 | -€265,189 | -13.1% |
| Equity | 10/15 | €1,550,582 | €1,343,397 | -€207,185 | -13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,489,125 | €1,281,940 | -€207,185 | -13.9% |
| Distributable reserves | 133 | €1,489,125 | €1,281,940 | -€207,185 | -13.9% |
| Profit (loss) carried forward | 14 | €42,857 | €42,857 | = | 0.0% |
| Amounts payable | 17/49 | €477,031 | €419,027 | -€58,004 | -12.2% |
| Amounts payable after more than one year | 17 | €251,950 | €199,043 | -€52,907 | -21.0% |
| Financial debts | 170/4 | €251,950 | €199,043 | -€52,907 | -21.0% |
| Amounts payable within one year | 42/48 | €225,081 | €219,984 | -€5,097 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €52,907 | €52,907 | = | 0.0% |
| Trade debts | 44 | €42,394 | €35,332 | -€7,062 | -16.7% |
| Suppliers | 440/4 | €42,394 | €35,332 | -€7,062 | -16.7% |
| Advances received on contracts in progress | 46 | - | €1,200 | +€1,200 | |
| Taxes, remuneration and social security | 45 | €95,201 | €97,260 | +€2,060 | +2.2% |
| Taxes | 450/3 | €73,110 | €76,277 | +€3,167 | +4.3% |
| Remuneration and social security | 454/9 | €22,091 | €20,983 | -€1,108 | -5.0% |
| Other amounts payable | 47/48 | €34,579 | €33,285 | -€1,295 | -3.7% |
| Remuneration, social security and pensions | 62 | €164,928 | €155,165 | -€9,763 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,884 | €86,661 | +€2,778 | +3.3% |
| Other operating charges | 640/8 | €12,633 | €14,808 | +€2,175 | +17.2% |
| Gross operating margin | 9900 | €541,565 | €581,269 | +€39,704 | +7.3% |
| Operating profit (loss) | 9901 | €280,120 | €324,634 | +€44,514 | +15.9% |
| Financial income | 75/76B | €8,234 | €14,442 | +€6,209 | +75.4% |
| Recurring financial income | 75 | €8,234 | €14,442 | +€6,209 | +75.4% |
| Financial charges | 65/66B | -€12,120 | -€4,180 | +€7,940 | +65.5% |
| Recurring financial charges | 65 | -€12,120 | -€4,180 | +€7,940 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €300,474 | €343,257 | +€42,783 | +14.2% |
| Income taxes | 67/77 | €84,481 | €100,578 | +€16,098 | +19.1% |
| Profit (loss) for the period | 9904 | €215,993 | €242,679 | +€26,686 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €215,993 | €242,679 | +€26,686 | +12.4% |
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 20 October 2026 via checked.be.