Bistro Arno: 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 Arno
Largest movements
- Tangible fixed assets +€18,119
up €18,119 (+10.8%), from €167,765 to €185,884
of which Land and buildings: +€12,090
- Receivables within one year -€3,694
down €3,694 (-35.2%), from €10,487 to €6,793
of which Trade receivables: -€3,192
- Debts after one year +€36,547
up €36,547 (+58.3%), from €62,740 to €99,287
- Other debts -€23,836
down €23,836 (-11.8%), from €201,224 to €177,388
- Current portion of long-term debt +€11,434
up €11,434 (+95.1%), from €12,019 to €23,453
- Trade debts -€9,868
down €9,868 (-46.4%), from €21,285 to €11,417
- Gross operating margin +€8,111
up €8,111 (+10.9%), from €74,180 to €82,291
- Depreciation +€4,182
up €4,182 (+12.6%), from €33,210 to €37,392
- Staff costs +€3,320
up €3,320 (+8.5%), from €39,126 to €42,446
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 | €295,812 | €308,696 | +€12,884 | +4.4% |
| Fixed assets | 21/28 | €167,975 | €186,094 | +€18,119 | +10.8% |
| Tangible fixed assets | 22/27 | €167,765 | €185,884 | +€18,119 | +10.8% |
| Land and buildings | 22 | €146,008 | €158,098 | +€12,090 | +8.3% |
| Plant, machinery and equipment | 23 | €4,910 | €16,104 | +€11,194 | +228% |
| Furniture and vehicles | 24 | €9,447 | €4,282 | -€5,165 | -54.7% |
| Other tangible fixed assets | 26 | €7,400 | €7,400 | = | 0.0% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €127,837 | €122,602 | -€5,235 | -4.1% |
| Stocks and contracts in progress | 3 | €18,720 | €18,800 | +€80 | +0.4% |
| Stocks | 30/36 | €18,720 | €18,800 | +€80 | +0.4% |
| Amounts receivable within one year | 40/41 | €10,487 | €6,793 | -€3,694 | -35.2% |
| Trade receivables | 40 | €4,061 | €869 | -€3,192 | -78.6% |
| Other amounts receivable | 41 | €6,426 | €5,924 | -€502 | -7.8% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78,630 | €77,009 | -€1,621 | -2.1% |
| Total equity and liabilities | 10/49 | €295,812 | €308,696 | +€12,884 | +4.4% |
| Equity | 10/15 | -€11,417 | -€12,957 | -€1,540 | -13.5% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,417 | -€47,957 | -€1,540 | -3.3% |
| Amounts payable | 17/49 | €307,229 | €321,653 | +€14,424 | +4.7% |
| Amounts payable after more than one year | 17 | €62,740 | €99,287 | +€36,547 | +58.3% |
| Financial debts | 170/4 | €62,740 | €99,287 | +€36,547 | +58.3% |
| Amounts payable within one year | 42/48 | €244,489 | €222,366 | -€22,123 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €12,019 | €23,453 | +€11,434 | +95.1% |
| Trade debts | 44 | €21,285 | €11,417 | -€9,868 | -46.4% |
| Suppliers | 440/4 | €21,285 | €11,417 | -€9,868 | -46.4% |
| Taxes, remuneration and social security | 45 | €9,961 | €10,108 | +€147 | +1.5% |
| Taxes | 450/3 | €5,335 | €6,806 | +€1,471 | +27.6% |
| Remuneration and social security | 454/9 | €4,626 | €3,302 | -€1,324 | -28.6% |
| Other amounts payable | 47/48 | €201,224 | €177,388 | -€23,836 | -11.8% |
| Remuneration, social security and pensions | 62 | €39,126 | €42,446 | +€3,320 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,210 | €37,392 | +€4,182 | +12.6% |
| Other operating charges | 640/8 | €2,975 | €3,411 | +€436 | +14.7% |
| Gross operating margin | 9900 | €74,180 | €82,291 | +€8,111 | +10.9% |
| Operating profit (loss) | 9901 | -€1,131 | -€958 | +€173 | +15.3% |
| Financial income | 75/76B | €238 | €265 | +€27 | +11.3% |
| Recurring financial income | 75 | €238 | €265 | +€27 | +11.3% |
| Financial charges | 65/66B | €937 | €651 | -€286 | -30.5% |
| Recurring financial charges | 65 | €937 | €651 | -€286 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,830 | -€1,344 | +€486 | +26.6% |
| Income taxes | 67/77 | €22 | €196 | +€174 | +791% |
| Profit (loss) for the period | 9904 | -€1,852 | -€1,540 | +€312 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,852 | -€1,540 | +€312 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.