Bistro 500: 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 500
Largest movements
- Cash -€11,389
down €11,389 (-81.5%), from €13,968 to €2,579
mainly Net result for the year (-€28,680) and Trade debts (-€18,241)
- Tangible fixed assets -€5,567
down €5,567 (-28.7%), from €19,414 to €13,847
of which Leasing and similar rights: -€2,893
- Receivables within one year +€2,280
new in 2025: €2,280
- Stocks and contracts -€814
down €814 (-10.4%), from €7,850 to €7,036
- Debts after one year +€33,716
up €33,716 (+253%), from €13,331 to €47,048
- Profit (loss) carried forward -€28,680
down €28,680 (-45.4%), from -€63,129 to -€91,809
- Trade debts -€18,241
down €18,241 (-34.9%), from €52,289 to €34,047
- Tax, wage and social debts -€6,286
down €6,286 (-47.0%), from €13,365 to €7,080
of which Remuneration and social security: -€3,659
- Current portion of long-term debt +€5,321
up €5,321 (+56.7%), from €9,390 to €14,711
- Gross operating margin -€106,007
down €106,007 (-53.0%), from €199,896 to €93,889
- Staff costs -€80,178
down €80,178 (-44.0%), from €182,395 to €102,218
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 | €41,232 | €25,950 | -€15,282 | -37.1% |
| Fixed assets | 21/28 | €19,414 | €14,055 | -€5,359 | -27.6% |
| Tangible fixed assets | 22/27 | €19,414 | €13,847 | -€5,567 | -28.7% |
| Plant, machinery and equipment | 23 | €11,544 | €8,870 | -€2,674 | -23.2% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Leasing and similar rights | 25 | €7,870 | €4,977 | -€2,893 | -36.8% |
| Financial fixed assets | 28 | - | €209 | +€209 | |
| Current assets | 29/58 | €21,818 | €11,894 | -€9,924 | -45.5% |
| Stocks and contracts in progress | 3 | €7,850 | €7,036 | -€814 | -10.4% |
| Stocks | 30/36 | €7,850 | €7,036 | -€814 | -10.4% |
| Amounts receivable within one year | 40/41 | - | €2,280 | +€2,280 | |
| Other amounts receivable | 41 | - | €2,280 | +€2,280 | |
| Cash at bank and in hand | 54/58 | €13,968 | €2,579 | -€11,389 | -81.5% |
| Total equity and liabilities | 10/49 | €41,232 | €25,950 | -€15,282 | -37.1% |
| Equity | 10/15 | -€56,929 | -€85,609 | -€28,680 | -50.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,129 | -€91,809 | -€28,680 | -45.4% |
| Amounts payable | 17/49 | €98,161 | €111,559 | +€13,398 | +13.6% |
| Amounts payable after more than one year | 17 | €13,331 | €47,048 | +€33,716 | +253% |
| Financial debts | 170/4 | €13,331 | €47,048 | +€33,716 | +253% |
| Amounts payable within one year | 42/48 | €84,830 | €61,903 | -€22,926 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €9,390 | €14,711 | +€5,321 | +56.7% |
| Financial debts | 43 | - | €1,576 | +€1,576 | |
| Credit institutions | 430/8 | - | €1,576 | +€1,576 | |
| Trade debts | 44 | €52,289 | €34,047 | -€18,241 | -34.9% |
| Suppliers | 440/4 | €52,289 | €34,047 | -€18,241 | -34.9% |
| Taxes, remuneration and social security | 45 | €13,365 | €7,080 | -€6,286 | -47.0% |
| Taxes | 450/3 | €5,837 | €3,210 | -€2,627 | -45.0% |
| Remuneration and social security | 454/9 | €7,528 | €3,869 | -€3,659 | -48.6% |
| Other amounts payable | 47/48 | €9,786 | €4,489 | -€5,297 | -54.1% |
| Accrued charges and deferred income | 492/3 | - | €2,607 | +€2,607 | |
| Remuneration, social security and pensions | 62 | €182,395 | €102,218 | -€80,178 | -44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,861 | €5,567 | -€294 | -5.0% |
| Other operating charges | 640/8 | €758 | €779 | +€21 | +2.7% |
| Non-recurring operating charges | 66A | - | €5,653 | +€5,653 | |
| Gross operating margin | 9900 | €199,896 | €93,889 | -€106,007 | -53.0% |
| Operating profit (loss) | 9901 | €10,881 | -€20,329 | -€31,209 | |
| Financial income | 75/76B | €190 | €232 | +€42 | +21.9% |
| Recurring financial income | 75 | €190 | €232 | +€42 | +21.9% |
| Financial charges | 65/66B | €6,609 | €8,221 | +€1,612 | +24.4% |
| Recurring financial charges | 65 | €6,609 | €8,221 | +€1,612 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €4,462 | -€28,318 | -€32,780 | |
| Income taxes | 67/77 | €524 | €362 | -€162 | -30.9% |
| Profit (loss) for the period | 9904 | €3,938 | -€28,680 | -€32,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,938 | -€28,680 | -€32,618 |
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 25 October 2026 via checked.be.