Bistro André: 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 André
Largest movements
- Cash -€37,486
down €37,486 (-55.6%), from €67,471 to €29,985
mainly Debts after one year (-€35,324) and Trade debts (-€25,621)
- Receivables within one year +€12,118
up €12,118 (+75.4%), from €16,068 to €28,186
of which Trade receivables: +€14,012
- Debts after one year -€35,324
down €35,324 (-6.5%), from €544,355 to €509,031
- Other debts +€27,951
up €27,951 (+23.0%), from €121,738 to €149,688
- Trade debts -€25,621
down €25,621 (-28.7%), from €89,176 to €63,554
- Staff costs -€15,695
down €15,695 (-9.2%), from €171,395 to €155,700
- Gross operating margin +€14,587
up €14,587 (+7.0%), from €207,640 to €222,227
- Financial charges +€4,345
up €4,345 (+17.3%), from €25,173 to €29,518
- Depreciation +€3,828
up €3,828 (+16.9%), from €22,603 to €26,431
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 | €845,623 | €814,174 | -€31,448 | -3.7% |
| Fixed assets | 21/28 | €724,384 | €719,628 | -€4,756 | -0.7% |
| Intangible fixed assets | 21 | €2,809 | €2,216 | -€593 | -21.1% |
| Tangible fixed assets | 22/27 | €721,575 | €717,412 | -€4,163 | -0.6% |
| Land and buildings | 22 | €705,438 | €708,850 | +€3,413 | +0.5% |
| Plant, machinery and equipment | 23 | €16,137 | €8,561 | -€7,576 | -46.9% |
| Current assets | 29/58 | €121,239 | €94,546 | -€26,693 | -22.0% |
| Stocks and contracts in progress | 3 | €31,229 | €32,017 | +€788 | +2.5% |
| Stocks | 30/36 | €31,229 | €32,017 | +€788 | +2.5% |
| Amounts receivable within one year | 40/41 | €16,068 | €28,186 | +€12,118 | +75.4% |
| Trade receivables | 40 | €11,175 | €25,186 | +€14,012 | +125% |
| Other amounts receivable | 41 | €4,893 | €3,000 | -€1,894 | -38.7% |
| Cash at bank and in hand | 54/58 | €67,471 | €29,985 | -€37,486 | -55.6% |
| Deferred charges and accrued income | 490/1 | €6,471 | €4,358 | -€2,113 | -32.7% |
| Total equity and liabilities | 10/49 | €845,623 | €814,174 | -€31,448 | -3.7% |
| Equity | 10/15 | €12,983 | €19,122 | +€6,139 | +47.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,983 | €9,122 | +€6,139 | +206% |
| Amounts payable | 17/49 | €832,639 | €795,052 | -€37,587 | -4.5% |
| Amounts payable after more than one year | 17 | €544,355 | €509,031 | -€35,324 | -6.5% |
| Financial debts | 170/4 | €544,355 | €509,031 | -€35,324 | -6.5% |
| Amounts payable within one year | 42/48 | €288,284 | €283,721 | -€4,563 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €35,308 | €36,743 | +€1,435 | +4.1% |
| Trade debts | 44 | €89,176 | €63,554 | -€25,621 | -28.7% |
| Suppliers | 440/4 | €89,176 | €63,554 | -€25,621 | -28.7% |
| Taxes, remuneration and social security | 45 | €42,063 | €33,736 | -€8,327 | -19.8% |
| Taxes | 450/3 | €13,398 | €17,413 | +€4,015 | +30.0% |
| Remuneration and social security | 454/9 | €28,665 | €16,323 | -€12,342 | -43.1% |
| Other amounts payable | 47/48 | €121,738 | €149,688 | +€27,951 | +23.0% |
| Accrued charges and deferred income | 492/3 | - | €2,300 | +€2,300 | |
| Remuneration, social security and pensions | 62 | €171,395 | €155,700 | -€15,695 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,603 | €26,431 | +€3,828 | +16.9% |
| Other operating charges | 640/8 | €6,000 | €4,207 | -€1,794 | -29.9% |
| Gross operating margin | 9900 | €207,640 | €222,227 | +€14,587 | +7.0% |
| Operating profit (loss) | 9901 | €7,641 | €35,889 | +€28,248 | +370% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €25,173 | €29,518 | +€4,345 | +17.3% |
| Recurring financial charges | 65 | €25,173 | €29,518 | +€4,345 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,532 | €6,371 | +€23,902 | |
| Income taxes | 67/77 | €233 | €232 | -€1 | -0.4% |
| Profit (loss) for the period | 9904 | -€17,765 | €6,139 | +€23,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,765 | €6,139 | +€23,903 |
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.