BISTRO BARDO: 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 BARDO
Largest movements
- Tangible fixed assets -€5,931
down €5,931 (-30.7%), from €19,340 to €13,409
of which Furniture and vehicles: -€7,516
- Receivables within one year -€3,629
down €3,629 (-14.0%), from €25,842 to €22,212
of which Trade receivables: -€8,267
- Cash -€2,420
down €2,420 (-8.1%), from €29,739 to €27,319
mainly Trade debts (-€40,861) and Advances received (-€2,500)
- Trade debts -€40,861
down €40,861 (-40.9%), from €99,817 to €58,956
- Tax, wage and social debts +€17,008
up €17,008 (+36.7%), from €46,387 to €63,396
of which Taxes: +€9,509
- Profit (loss) carried forward +€11,332
up €11,332 (+14.1%), from -€80,199 to -€68,867
- Other debts +€3,074
up €3,074 (+164%), from €1,874 to €4,948
- Advances received -€2,500
no longer reported in 2025 (was €2,500)
- Staff costs -€12,154
down €12,154 (-8.0%), from €152,612 to €140,458
- Depreciation -€3,704
down €3,704 (-32.2%), from €11,493 to €7,790
- Taxes -€3,537
down €3,537 (-99.9%), from €3,539 to €2
- Financial charges -€1,783
down €1,783 (-27.1%), from €6,575 to €4,792
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 | €76,580 | €64,633 | -€11,947 | -15.6% |
| Fixed assets | 21/28 | €19,435 | €13,504 | -€5,931 | -30.5% |
| Tangible fixed assets | 22/27 | €19,340 | €13,409 | -€5,931 | -30.7% |
| Plant, machinery and equipment | 23 | €1,236 | €2,822 | +€1,585 | +128% |
| Furniture and vehicles | 24 | €18,104 | €10,587 | -€7,516 | -41.5% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €57,145 | €51,129 | -€6,016 | -10.5% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,842 | €22,212 | -€3,629 | -14.0% |
| Trade receivables | 40 | €14,438 | €6,171 | -€8,267 | -57.3% |
| Other amounts receivable | 41 | €11,404 | €16,041 | +€4,638 | +40.7% |
| Cash at bank and in hand | 54/58 | €29,739 | €27,319 | -€2,420 | -8.1% |
| Deferred charges and accrued income | 490/1 | €64 | €97 | +€33 | +52.2% |
| Total equity and liabilities | 10/49 | €76,580 | €64,633 | -€11,947 | -15.6% |
| Equity | 10/15 | -€73,999 | -€62,667 | +€11,332 | +15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€80,199 | -€68,867 | +€11,332 | +14.1% |
| Amounts payable | 17/49 | €150,579 | €127,300 | -€23,279 | -15.5% |
| Amounts payable within one year | 42/48 | €150,579 | €127,300 | -€23,279 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €99,817 | €58,956 | -€40,861 | -40.9% |
| Suppliers | 440/4 | €99,817 | €58,956 | -€40,861 | -40.9% |
| Advances received on contracts in progress | 46 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €46,387 | €63,396 | +€17,008 | +36.7% |
| Taxes | 450/3 | €8,388 | €17,898 | +€9,509 | +113% |
| Remuneration and social security | 454/9 | €37,999 | €45,498 | +€7,499 | +19.7% |
| Other amounts payable | 47/48 | €1,874 | €4,948 | +€3,074 | +164% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €637 | +€637 | |
| Remuneration, social security and pensions | 62 | €152,612 | €140,458 | -€12,154 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,493 | €7,790 | -€3,704 | -32.2% |
| Other operating charges | 640/8 | €4,041 | €5,170 | +€1,129 | +27.9% |
| Gross operating margin | 9900 | €170,185 | €168,906 | -€1,279 | -0.8% |
| Operating profit (loss) | 9901 | €2,039 | €15,489 | +€13,449 | +660% |
| Financial income | 75/76B | €1,417 | €637 | -€779 | -55.0% |
| Recurring financial income | 75 | €1,417 | €637 | -€779 | -55.0% |
| Financial charges | 65/66B | €6,575 | €4,792 | -€1,783 | -27.1% |
| Recurring financial charges | 65 | €6,575 | €4,792 | -€1,783 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,119 | €11,334 | +€14,453 | |
| Income taxes | 67/77 | €3,539 | €2 | -€3,537 | -99.9% |
| Profit (loss) for the period | 9904 | -€6,658 | €11,332 | +€17,990 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,658 | €11,332 | +€17,990 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.