Bistro Babette: 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 Babette
Largest movements
- Cash -€9,671
down €9,671 (-26.6%), from €36,300 to €26,629
mainly Trade debts (-€10,577) and Investment in fixed assets (net) (-€9,665)
- Stocks and contracts +€1,470
up €1,470 (+15.6%), from €9,428 to €10,897
- Receivables within one year -€1,284
down €1,284 (-72.9%), from €1,762 to €478
of which Other amounts receivable: -€1,134
- Intangible fixed assets -€884
down €884 (-25.5%), from €3,461 to €2,578
- Trade debts -€10,577
down €10,577 (-45.6%), from €23,182 to €12,605
of which Suppliers: -€7,704
- Debts after one year -€8,013
down €8,013 (-32.7%), from €24,521 to €16,508
- Accrued charges and deferred income +€4,429
new in 2026: €4,429
- Profit (loss) carried forward +€3,084
up €3,084 (+495%), from €623 to €3,707
- Other debts +€1,666
new in 2026: €1,666
- Staff costs -€5,794
down €5,794 (-92.4%), from €6,272 to €479
- Gross operating margin -€1,198
down €1,198 (-5.0%), from €23,767 to €22,568
- Depreciation -€934
down €934 (-8.3%), from €11,270 to €10,336
- Taxes +€649
up €649 (+74.3%), from €874 to €1,522
- Financial income -€379
down €379 (-99.1%), from €382 to €3
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,771 | €75,648 | -€10,123 | -11.8% |
| Fixed assets | 21/28 | €35,184 | €34,512 | -€671 | -1.9% |
| Intangible fixed assets | 21 | €3,461 | €2,578 | -€884 | -25.5% |
| Tangible fixed assets | 22/27 | €28,722 | €28,934 | +€212 | +0.7% |
| Plant, machinery and equipment | 23 | €6,947 | €8,768 | +€1,820 | +26.2% |
| Furniture and vehicles | 24 | €12,782 | €9,553 | -€3,229 | -25.3% |
| Other tangible fixed assets | 26 | €8,993 | €10,614 | +€1,621 | +18.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €50,587 | €41,136 | -€9,452 | -18.7% |
| Stocks and contracts in progress | 3 | €9,428 | €10,897 | +€1,470 | +15.6% |
| Stocks | 30/36 | €9,428 | €10,897 | +€1,470 | +15.6% |
| Amounts receivable within one year | 40/41 | €1,762 | €478 | -€1,284 | -72.9% |
| Trade receivables | 40 | €150 | - | -€150 | |
| Other amounts receivable | 41 | €1,612 | €478 | -€1,134 | -70.4% |
| Cash at bank and in hand | 54/58 | €36,300 | €26,629 | -€9,671 | -26.6% |
| Deferred charges and accrued income | 490/1 | €3,097 | €3,131 | +€34 | +1.1% |
| Total equity and liabilities | 10/49 | €85,771 | €75,648 | -€10,123 | -11.8% |
| Equity | 10/15 | €25,623 | €28,707 | +€3,084 | +12.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €623 | €3,707 | +€3,084 | +495% |
| Amounts payable | 17/49 | €60,147 | €46,940 | -€13,207 | -22.0% |
| Amounts payable after more than one year | 17 | €24,521 | €16,508 | -€8,013 | -32.7% |
| Financial debts | 170/4 | €24,521 | €16,508 | -€8,013 | -32.7% |
| Amounts payable within one year | 42/48 | €35,626 | €26,003 | -€9,623 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €7,628 | €8,013 | +€385 | +5.1% |
| Trade debts | 44 | €23,182 | €12,605 | -€10,577 | -45.6% |
| Suppliers | 440/4 | €16,561 | €8,856 | -€7,704 | -46.5% |
| Bills of exchange payable | 441 | €6,621 | €3,748 | -€2,872 | -43.4% |
| Taxes, remuneration and social security | 45 | €4,816 | €3,719 | -€1,098 | -22.8% |
| Taxes | 450/3 | €4,816 | €3,719 | -€1,098 | -22.8% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Accrued charges and deferred income | 492/3 | - | €4,429 | +€4,429 | |
| Remuneration, social security and pensions | 62 | €6,272 | €479 | -€5,794 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,270 | €10,336 | -€934 | -8.3% |
| Other operating charges | 640/8 | €774 | €1,146 | +€372 | +48.0% |
| Gross operating margin | 9900 | €23,767 | €22,568 | -€1,198 | -5.0% |
| Operating profit (loss) | 9901 | €5,450 | €10,607 | +€5,158 | +94.6% |
| Financial income | 75/76B | €382 | €3 | -€379 | -99.1% |
| Recurring financial income | 75 | €382 | €3 | -€379 | -99.1% |
| Financial charges | 65/66B | €4,335 | €4,338 | +€3 | +0.1% |
| Recurring financial charges | 65 | €4,335 | €4,338 | +€3 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €1,497 | €6,273 | +€4,776 | +319% |
| Income taxes | 67/77 | €874 | €1,522 | +€649 | +74.3% |
| Profit (loss) for the period | 9904 | €623 | €4,750 | +€4,127 | +662% |
| Profit (loss) for the period to be appropriated | 9905 | €623 | €4,750 | +€4,127 | +662% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.