BISTRO BAR PUUR: 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 BAR PUUR
Largest movements
- Tangible fixed assets +€18,591
up €18,591 (+104%), from €17,802 to €36,394
of which Furniture and vehicles: +€17,373
- Intangible fixed assets -€13,760
down €13,760 (-37.2%), from €36,967 to €23,207
- Receivables within one year -€10,400
down €10,400 (-39.0%), from €26,650 to €16,250
of which Trade receivables: -€10,563
- Cash +€5,205
up €5,205 (+23.2%), from €22,485 to €27,690
mainly Depreciation (+€20,311) and Receivables within one year (+€10,400)
- Stocks and contracts +€1,479
up €1,479 (+26.3%), from €5,628 to €7,107
- Reserves +€6,475
up €6,475 (+1,115%), from €581 to €7,056
- Trade debts -€5,525
down €5,525 (-21.1%), from €26,196 to €20,672
- Advances received -€2,748
down €2,748 (-35.9%), from €7,663 to €4,915
- Current portion of long-term debt +€2,530
up €2,530 (+22.8%), from €11,094 to €13,624
- Tax, wage and social debts +€1,611
up €1,611 (+9.2%), from €17,601 to €19,212
of which Taxes: +€3,814
- Gross operating margin +€26,213
up €26,213 (+23.2%), from €113,162 to €139,375
- Staff costs +€11,623
up €11,623 (+12.7%), from €91,278 to €102,900
- Depreciation +€3,473
up €3,473 (+20.6%), from €16,838 to €20,311
- Taxes +€2,546
up €2,546, from €0 to €2,546
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 | €110,486 | €112,414 | +€1,928 | +1.7% |
| Fixed assets | 21/28 | €55,595 | €60,426 | +€4,831 | +8.7% |
| Intangible fixed assets | 21 | €36,967 | €23,207 | -€13,760 | -37.2% |
| Tangible fixed assets | 22/27 | €17,802 | €36,394 | +€18,591 | +104% |
| Land and buildings | 22 | €13,200 | €15,855 | +€2,654 | +20.1% |
| Plant, machinery and equipment | 23 | €4,540 | €3,104 | -€1,436 | -31.6% |
| Furniture and vehicles | 24 | €62 | €17,435 | +€17,373 | +28,094% |
| Financial fixed assets | 28 | €825 | €825 | = | 0.0% |
| Current assets | 29/58 | €54,892 | €51,988 | -€2,904 | -5.3% |
| Stocks and contracts in progress | 3 | €5,628 | €7,107 | +€1,479 | +26.3% |
| Stocks | 30/36 | €5,628 | €7,107 | +€1,479 | +26.3% |
| Amounts receivable within one year | 40/41 | €26,650 | €16,250 | -€10,400 | -39.0% |
| Trade receivables | 40 | €16,272 | €5,709 | -€10,563 | -64.9% |
| Other amounts receivable | 41 | €10,377 | €10,541 | +€163 | +1.6% |
| Cash at bank and in hand | 54/58 | €22,485 | €27,690 | +€5,205 | +23.2% |
| Deferred charges and accrued income | 490/1 | €129 | €941 | +€812 | +629% |
| Total equity and liabilities | 10/49 | €110,486 | €112,414 | +€1,928 | +1.7% |
| Equity | 10/15 | €20,581 | €27,056 | +€6,475 | +31.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €581 | €7,056 | +€6,475 | +1,115% |
| Distributable reserves | 133 | €581 | €7,056 | +€6,475 | +1,115% |
| Amounts payable | 17/49 | €89,905 | €85,358 | -€4,547 | -5.1% |
| Amounts payable after more than one year | 17 | €25,523 | €25,525 | +€2 | 0.0% |
| Financial debts | 170/4 | €25,523 | €25,525 | +€2 | 0.0% |
| Amounts payable within one year | 42/48 | €62,554 | €58,421 | -€4,133 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €11,094 | €13,624 | +€2,530 | +22.8% |
| Trade debts | 44 | €26,196 | €20,672 | -€5,525 | -21.1% |
| Suppliers | 440/4 | €26,196 | €20,672 | -€5,525 | -21.1% |
| Advances received on contracts in progress | 46 | €7,663 | €4,915 | -€2,748 | -35.9% |
| Taxes, remuneration and social security | 45 | €17,601 | €19,212 | +€1,611 | +9.2% |
| Taxes | 450/3 | €8,315 | €12,129 | +€3,814 | +45.9% |
| Remuneration and social security | 454/9 | €9,285 | €7,083 | -€2,203 | -23.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,829 | €1,412 | -€417 | -22.8% |
| Remuneration, social security and pensions | 62 | €91,278 | €102,900 | +€11,623 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,838 | €20,311 | +€3,473 | +20.6% |
| Other operating charges | 640/8 | €3,612 | €4,185 | +€572 | +15.8% |
| Gross operating margin | 9900 | €113,162 | €139,375 | +€26,213 | +23.2% |
| Operating profit (loss) | 9901 | €1,433 | €11,979 | +€10,545 | +736% |
| Financial income | 75/76B | €359 | €484 | +€125 | +34.8% |
| Recurring financial income | 75 | €359 | €484 | +€125 | +34.8% |
| Financial charges | 65/66B | €3,534 | €3,442 | -€92 | -2.6% |
| Recurring financial charges | 65 | €3,534 | €3,442 | -€92 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,742 | €9,021 | +€10,762 | |
| Income taxes | 67/77 | €0 | €2,546 | +€2,546 | |
| Profit (loss) for the period | 9904 | -€1,742 | €6,475 | +€8,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,742 | €6,475 | +€8,216 |
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 1 November 2026 via checked.be.