Bistro Balance: 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 Balance
Largest movements
- Stocks and contracts +€11,261
up €11,261 (+46.9%), from €24,006 to €35,267
- Intangible fixed assets -€6,200
down €6,200 (-13.5%), from €45,761 to €39,561
- Cash +€5,655
up €5,655 (+95.4%), from €5,925 to €11,580
mainly Net result for the year (+€36,932) and Depreciation (+€26,174)
- Tangible fixed assets -€4,333
down €4,333 (-4.2%), from €103,280 to €98,946
of which Leasing and similar rights: -€6,245
- Deferred charges and accrued income +€2,751
up €2,751 (+197%), from €1,394 to €4,145
- Profit (loss) carried forward +€36,932
up €36,932, from -€22,770 to €14,163
- Debts after one year -€36,366
down €36,366 (-37.0%), from €98,252 to €61,886
- Tax, wage and social debts +€9,297
up €9,297 (+83.4%), from €11,151 to €20,448
of which Taxes: +€8,363
- Advances received -€9,000
down €9,000 (-42.3%), from €21,295 to €12,295
- Other debts +€5,223
up €5,223 (+41.2%), from €12,690 to €17,913
- Gross operating margin +€85,860
up €85,860 (+94.8%), from €90,541 to €176,401
- Staff costs +€10,017
up €10,017 (+11.3%), from €89,021 to €99,038
- Depreciation +€4,506
up €4,506 (+20.8%), from €21,669 to €26,174
- Taxes +€3,286
up €3,286 (+1,027%), from €320 to €3,606
- Financial charges +€2,615
up €2,615 (+50.6%), from €5,170 to €7,785
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 | €181,741 | €190,963 | +€9,223 | +5.1% |
| Formation expenses | 20 | €1,374 | €793 | -€581 | -42.3% |
| Fixed assets | 21/28 | €149,041 | €138,508 | -€10,533 | -7.1% |
| Intangible fixed assets | 21 | €45,761 | €39,561 | -€6,200 | -13.5% |
| Tangible fixed assets | 22/27 | €103,280 | €98,946 | -€4,333 | -4.2% |
| Plant, machinery and equipment | 23 | €12,347 | €11,906 | -€441 | -3.6% |
| Furniture and vehicles | 24 | €4,608 | €3,310 | -€1,298 | -28.2% |
| Leasing and similar rights | 25 | €22,921 | €16,676 | -€6,245 | -27.2% |
| Other tangible fixed assets | 26 | €63,404 | €67,054 | +€3,650 | +5.8% |
| Current assets | 29/58 | €31,326 | €51,662 | +€20,337 | +64.9% |
| Stocks and contracts in progress | 3 | €24,006 | €35,267 | +€11,261 | +46.9% |
| Stocks | 30/36 | €24,006 | €35,267 | +€11,261 | +46.9% |
| Amounts receivable within one year | 40/41 | - | €670 | +€670 | |
| Other amounts receivable | 41 | - | €670 | +€670 | |
| Cash at bank and in hand | 54/58 | €5,925 | €11,580 | +€5,655 | +95.4% |
| Deferred charges and accrued income | 490/1 | €1,394 | €4,145 | +€2,751 | +197% |
| Total equity and liabilities | 10/49 | €181,741 | €190,963 | +€9,223 | +5.1% |
| Equity | 10/15 | -€19,770 | €17,163 | +€36,932 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,770 | €14,163 | +€36,932 | |
| Amounts payable | 17/49 | €201,510 | €173,801 | -€27,709 | -13.8% |
| Amounts payable after more than one year | 17 | €98,252 | €61,886 | -€36,366 | -37.0% |
| Financial debts | 170/4 | €98,252 | €61,886 | -€36,366 | -37.0% |
| Amounts payable within one year | 42/48 | €100,380 | €111,915 | +€11,535 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €34,670 | €36,366 | +€1,697 | +4.9% |
| Trade debts | 44 | €20,574 | €24,893 | +€4,318 | +21.0% |
| Suppliers | 440/4 | €20,574 | €24,893 | +€4,318 | +21.0% |
| Advances received on contracts in progress | 46 | €21,295 | €12,295 | -€9,000 | -42.3% |
| Taxes, remuneration and social security | 45 | €11,151 | €20,448 | +€9,297 | +83.4% |
| Taxes | 450/3 | €1,433 | €9,795 | +€8,363 | +584% |
| Remuneration and social security | 454/9 | €9,718 | €10,653 | +€934 | +9.6% |
| Other amounts payable | 47/48 | €12,690 | €17,913 | +€5,223 | +41.2% |
| Accrued charges and deferred income | 492/3 | €2,878 | - | -€2,878 | |
| Remuneration, social security and pensions | 62 | €89,021 | €99,038 | +€10,017 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,669 | €26,174 | +€4,506 | +20.8% |
| Other operating charges | 640/8 | €2,054 | €2,992 | +€939 | +45.7% |
| Gross operating margin | 9900 | €90,541 | €176,401 | +€85,860 | +94.8% |
| Operating profit (loss) | 9901 | -€22,203 | €48,196 | +€70,399 | |
| Financial income | 75/76B | €31 | €127 | +€96 | +313% |
| Recurring financial income | 75 | €31 | €127 | +€96 | +313% |
| Financial charges | 65/66B | €5,170 | €7,785 | +€2,615 | +50.6% |
| Recurring financial charges | 65 | €5,170 | €7,785 | +€2,615 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,342 | €40,538 | +€67,880 | |
| Income taxes | 67/77 | €320 | €3,606 | +€3,286 | +1,027% |
| Profit (loss) for the period | 9904 | -€27,662 | €36,932 | +€64,594 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,662 | €36,932 | +€64,594 |
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 30 October 2026 via checked.be.