BISTRO 19: 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.
BISTRO 19
Largest movements
- Tangible fixed assets -€46,621
down €46,621 (-50.5%), from €92,359 to €45,739
of which Leasing and similar rights: -€36,615
- Receivables within one year -€7,088
down €7,088 (-34.7%), from €20,431 to €13,343
of which Trade receivables: -€6,000
- Cash +€6,563
up €6,563 (+6.8%), from €96,720 to €103,283
mainly Investment in fixed assets (net) (+€28,069) and Depreciation (+€18,552)
- Deferred charges and accrued income +€6,474
up €6,474 (+172%), from €3,754 to €10,228
- Debts after one year -€24,768
down €24,768 (-100%), from €24,768 to €0
- Current portion of long-term debt -€13,421
down €13,421 (-100%), from €13,421 to €0
- Other debts -€11,599
down €11,599 (-18.8%), from €61,572 to €49,973
- Reserves +€7,852
up €7,852 (+14.0%), from €55,964 to €63,816
- Tax, wage and social debts +€4,715
up €4,715 (+18.7%), from €25,213 to €29,928
of which Taxes: +€3,084
- Staff costs +€18,423
up €18,423 (+12.7%), from €144,633 to €163,056
- Depreciation -€13,541
down €13,541 (-42.2%), from €32,092 to €18,552
- Other operating charges +€8,012
up €8,012 (+199%), from €4,028 to €12,040
- Gross operating margin +€7,307
up €7,307 (+3.7%), from €198,395 to €205,702
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 | €229,083 | €188,187 | -€40,895 | -17.9% |
| Fixed assets | 21/28 | €92,359 | €45,739 | -€46,621 | -50.5% |
| Tangible fixed assets | 22/27 | €92,359 | €45,739 | -€46,621 | -50.5% |
| Land and buildings | 22 | €14,130 | €13,240 | -€890 | -6.3% |
| Plant, machinery and equipment | 23 | €38,643 | €30,623 | -€8,019 | -20.8% |
| Furniture and vehicles | 24 | €2,972 | €1,875 | -€1,097 | -36.9% |
| Leasing and similar rights | 25 | €36,615 | €0 | -€36,615 | -100% |
| Current assets | 29/58 | €136,723 | €142,449 | +€5,725 | +4.2% |
| Stocks and contracts in progress | 3 | €15,818 | €15,595 | -€224 | -1.4% |
| Stocks | 30/36 | €15,818 | €15,595 | -€224 | -1.4% |
| Amounts receivable within one year | 40/41 | €20,431 | €13,343 | -€7,088 | -34.7% |
| Trade receivables | 40 | €11,502 | €5,502 | -€6,000 | -52.2% |
| Other amounts receivable | 41 | €8,929 | €7,841 | -€1,088 | -12.2% |
| Cash at bank and in hand | 54/58 | €96,720 | €103,283 | +€6,563 | +6.8% |
| Deferred charges and accrued income | 490/1 | €3,754 | €10,228 | +€6,474 | +172% |
| Total equity and liabilities | 10/49 | €229,083 | €188,187 | -€40,895 | -17.9% |
| Equity | 10/15 | €62,164 | €70,016 | +€7,852 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,964 | €63,816 | +€7,852 | +14.0% |
| Distributable reserves | 133 | €55,964 | €63,816 | +€7,852 | +14.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €166,919 | €118,171 | -€48,748 | -29.2% |
| Amounts payable after more than one year | 17 | €24,768 | €0 | -€24,768 | -100% |
| Financial debts | 170/4 | €24,768 | €0 | -€24,768 | -100% |
| Amounts payable within one year | 42/48 | €142,150 | €118,171 | -€23,979 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €13,421 | €0 | -€13,421 | -100% |
| Trade debts | 44 | €41,944 | €38,270 | -€3,674 | -8.8% |
| Suppliers | 440/4 | €41,944 | €38,270 | -€3,674 | -8.8% |
| Taxes, remuneration and social security | 45 | €25,213 | €29,928 | +€4,715 | +18.7% |
| Taxes | 450/3 | €7,132 | €10,217 | +€3,084 | +43.2% |
| Remuneration and social security | 454/9 | €18,080 | €19,711 | +€1,631 | +9.0% |
| Other amounts payable | 47/48 | €61,572 | €49,973 | -€11,599 | -18.8% |
| Remuneration, social security and pensions | 62 | €144,633 | €163,056 | +€18,423 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,092 | €18,552 | -€13,541 | -42.2% |
| Other operating charges | 640/8 | €4,028 | €12,040 | +€8,012 | +199% |
| Gross operating margin | 9900 | €198,395 | €205,702 | +€7,307 | +3.7% |
| Operating profit (loss) | 9901 | €17,641 | €12,054 | -€5,588 | -31.7% |
| Financial income | 75/76B | €24 | €28 | +€4 | +14.7% |
| Recurring financial income | 75 | €24 | €28 | +€4 | +14.7% |
| Financial charges | 65/66B | €1,559 | €3,189 | +€1,631 | +105% |
| Recurring financial charges | 65 | €1,559 | €3,189 | +€1,631 | +105% |
| Profit (loss) for the period before taxes | 9903 | €16,107 | €8,892 | -€7,215 | -44.8% |
| Income taxes | 67/77 | €1,655 | €1,040 | -€615 | -37.2% |
| Profit (loss) for the period | 9904 | €14,452 | €7,852 | -€6,599 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,452 | €7,852 | -€6,599 | -45.7% |
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 17 October 2026 via checked.be.