Bistoreca: 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.
Bistoreca
Largest movements
- Tangible fixed assets +€57,078
up €57,078 (+125%), from €45,597 to €102,675
of which Plant, machinery and equipment: +€40,635
- Deferred charges and accrued income +€23,540
up €23,540 (+514%), from €4,576 to €28,117
- Cash -€11,062
down €11,062 (-6.2%), from €179,076 to €168,014
mainly Other debts (-€130,000) and Investment in fixed assets (net) (-€73,422)
- Receivables within one year +€5,022
up €5,022 (+5.0%), from €100,109 to €105,131
of which Trade receivables: +€4,935
- Trade debts +€202,992
up €202,992 (+473%), from €42,886 to €245,878
- Other debts -€130,000
down €130,000 (-76.6%), from €169,659 to €39,659
- Current portion of long-term debt +€19,870
new in 2025: €19,870
- Tax, wage and social debts -€16,932
down €16,932 (-18.5%), from €91,580 to €74,648
of which Taxes: -€17,894
- Gross operating margin -€57,364
down €57,364 (-5.7%), from €1.0m to €956,212
- Staff costs +€47,864
up €47,864 (+5.5%), from €876,603 to €924,468
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 | €358,978 | €432,545 | +€73,567 | +20.5% |
| Fixed assets | 21/28 | €52,572 | €109,650 | +€57,078 | +109% |
| Tangible fixed assets | 22/27 | €45,597 | €102,675 | +€57,078 | +125% |
| Plant, machinery and equipment | 23 | €39,306 | €79,941 | +€40,635 | +103% |
| Furniture and vehicles | 24 | €6,290 | €4,317 | -€1,973 | -31.4% |
| Other tangible fixed assets | 26 | - | €18,416 | +€18,416 | |
| Financial fixed assets | 28 | €6,975 | €6,975 | = | 0.0% |
| Current assets | 29/58 | €306,406 | €322,895 | +€16,489 | +5.4% |
| Stocks and contracts in progress | 3 | €22,645 | €21,634 | -€1,011 | -4.5% |
| Stocks | 30/36 | €22,645 | €21,634 | -€1,011 | -4.5% |
| Amounts receivable within one year | 40/41 | €100,109 | €105,131 | +€5,022 | +5.0% |
| Trade receivables | 40 | €109 | €5,044 | +€4,935 | +4,523% |
| Other amounts receivable | 41 | €100,000 | €100,087 | +€87 | +0.1% |
| Cash at bank and in hand | 54/58 | €179,076 | €168,014 | -€11,062 | -6.2% |
| Deferred charges and accrued income | 490/1 | €4,576 | €28,117 | +€23,540 | +514% |
| Total equity and liabilities | 10/49 | €358,978 | €432,545 | +€73,567 | +20.5% |
| Equity | 10/15 | €52,291 | €52,490 | +€199 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,231 | €44,430 | +€199 | +0.5% |
| Amounts payable | 17/49 | €306,687 | €380,055 | +€73,368 | +23.9% |
| Amounts payable within one year | 42/48 | €304,124 | €380,055 | +€75,930 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | - | €19,870 | +€19,870 | |
| Trade debts | 44 | €42,886 | €245,878 | +€202,992 | +473% |
| Suppliers | 440/4 | €42,886 | €245,878 | +€202,992 | +473% |
| Taxes, remuneration and social security | 45 | €91,580 | €74,648 | -€16,932 | -18.5% |
| Taxes | 450/3 | €19,787 | €1,893 | -€17,894 | -90.4% |
| Remuneration and social security | 454/9 | €71,793 | €72,755 | +€961 | +1.3% |
| Other amounts payable | 47/48 | €169,659 | €39,659 | -€130,000 | -76.6% |
| Accrued charges and deferred income | 492/3 | €2,563 | - | -€2,563 | |
| Remuneration, social security and pensions | 62 | €876,603 | €924,468 | +€47,864 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,512 | €16,344 | +€3,832 | +30.6% |
| Other operating charges | 640/8 | €1,759 | €6,396 | +€4,636 | +264% |
| Gross operating margin | 9900 | €1,013,577 | €956,212 | -€57,364 | -5.7% |
| Operating profit (loss) | 9901 | €122,701 | €9,004 | -€113,697 | -92.7% |
| Financial income | 75/76B | €1,019 | €581 | -€438 | -43.0% |
| Recurring financial income | 75 | €1,019 | €581 | -€438 | -43.0% |
| Financial charges | 65/66B | €8,584 | €9,386 | +€803 | +9.4% |
| Recurring financial charges | 65 | €8,584 | €9,386 | +€803 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €115,137 | €199 | -€114,938 | -99.8% |
| Income taxes | 67/77 | €4,888 | - | -€4,888 | |
| Profit (loss) for the period | 9904 | €110,249 | €199 | -€110,050 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €110,249 | €199 | -€110,050 | -99.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.