Bistro B: 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 B
Largest movements
- Tangible fixed assets -€16,325
down €16,325 (-27.4%), from €59,480 to €43,155
of which Plant, machinery and equipment: -€9,792
- Cash -€14,696
down €14,696 (-47.5%), from €30,923 to €16,227
mainly Trade debts (-€11,940) and Current portion of long-term debt (-€10,882)
- Deferred charges and accrued income +€6,498
up €6,498 (+98.5%), from €6,597 to €13,095
- Profit (loss) carried forward +€13,448
up €13,448, from -€4,423 to €9,025
- Trade debts -€11,940
down €11,940 (-31.4%), from €37,978 to €26,037
- Current portion of long-term debt -€10,882
down €10,882 (-53.4%), from €20,360 to €9,478
- Tax, wage and social debts -€7,128
down €7,128 (-34.2%), from €20,843 to €13,715
of which Remuneration and social security: -€9,272
- Debts after one year -€6,631
down €6,631 (-100%), from €6,631 to €0
- Staff costs +€9,756
up €9,756 (+5.0%), from €194,907 to €204,662
- Financial charges -€7,147
down €7,147, from €2,771 to -€4,376
- Depreciation -€2,735
down €2,735 (-13.2%), from €20,756 to €18,020
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 | €115,220 | €91,585 | -€23,635 | -20.5% |
| Fixed assets | 21/28 | €59,480 | €43,155 | -€16,325 | -27.4% |
| Tangible fixed assets | 22/27 | €59,480 | €43,155 | -€16,325 | -27.4% |
| Plant, machinery and equipment | 23 | €32,232 | €22,440 | -€9,792 | -30.4% |
| Furniture and vehicles | 24 | €16,124 | €11,781 | -€4,344 | -26.9% |
| Other tangible fixed assets | 26 | €11,123 | €8,934 | -€2,189 | -19.7% |
| Current assets | 29/58 | €55,740 | €48,431 | -€7,309 | -13.1% |
| Stocks and contracts in progress | 3 | €15,377 | €15,377 | = | 0.0% |
| Stocks | 30/36 | €15,377 | €15,377 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,843 | €3,732 | +€889 | +31.3% |
| Trade receivables | 40 | €0 | €2,945 | +€2,945 | |
| Other amounts receivable | 41 | €2,843 | €786 | -€2,057 | -72.3% |
| Cash at bank and in hand | 54/58 | €30,923 | €16,227 | -€14,696 | -47.5% |
| Deferred charges and accrued income | 490/1 | €6,597 | €13,095 | +€6,498 | +98.5% |
| Total equity and liabilities | 10/49 | €115,220 | €91,585 | -€23,635 | -20.5% |
| Equity | 10/15 | €25,577 | €39,025 | +€13,448 | +52.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,423 | €9,025 | +€13,448 | |
| Amounts payable | 17/49 | €89,643 | €52,561 | -€37,083 | -41.4% |
| Amounts payable after more than one year | 17 | €6,631 | €0 | -€6,631 | -100% |
| Financial debts | 170/4 | €6,631 | €0 | -€6,631 | -100% |
| Amounts payable within one year | 42/48 | €79,585 | €49,656 | -€29,929 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €20,360 | €9,478 | -€10,882 | -53.4% |
| Trade debts | 44 | €37,978 | €26,037 | -€11,940 | -31.4% |
| Suppliers | 440/4 | €37,978 | €26,037 | -€11,940 | -31.4% |
| Advances received on contracts in progress | 46 | €254 | €275 | +€21 | +8.3% |
| Taxes, remuneration and social security | 45 | €20,843 | €13,715 | -€7,128 | -34.2% |
| Taxes | 450/3 | €2,351 | €4,495 | +€2,144 | +91.2% |
| Remuneration and social security | 454/9 | €18,492 | €9,221 | -€9,272 | -50.1% |
| Other amounts payable | 47/48 | €150 | €150 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,428 | €2,905 | -€523 | -15.3% |
| Remuneration, social security and pensions | 62 | €194,907 | €204,662 | +€9,756 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,756 | €18,020 | -€2,735 | -13.2% |
| Other operating charges | 640/8 | €1,833 | €1,837 | +€4 | +0.2% |
| Gross operating margin | 9900 | €231,788 | €233,140 | +€1,353 | +0.6% |
| Operating profit (loss) | 9901 | €14,293 | €8,621 | -€5,672 | -39.7% |
| Financial income | 75/76B | €171 | €676 | +€506 | +296% |
| Recurring financial income | 75 | €171 | €676 | +€506 | +296% |
| Financial charges | 65/66B | €2,771 | -€4,376 | -€7,147 | |
| Recurring financial charges | 65 | €2,771 | -€4,376 | -€7,147 | |
| Profit (loss) for the period before taxes | 9903 | €11,692 | €13,674 | +€1,981 | +16.9% |
| Income taxes | 67/77 | €229 | €226 | -€4 | -1.6% |
| Profit (loss) for the period | 9904 | €11,463 | €13,448 | +€1,985 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,463 | €13,448 | +€1,985 | +17.3% |
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 28 October 2026 via checked.be.