Bistro Berendries: 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 Berendries
Largest movements
- Tangible fixed assets -€23,905
down €23,905 (-5.8%), from €410,873 to €386,968
of which Land and buildings: -€12,866
- Cash -€7,150
down €7,150 (-46.9%), from €15,252 to €8,102
mainly Debts after one year (-€37,838) and Net result for the year (-€2,507)
- Debts after one year -€37,838
down €37,838 (-9.8%), from €384,749 to €346,911
- Other debts +€6,929
up €6,929 (+118%), from €5,855 to €12,784
- Staff costs +€14,168
up €14,168 (+62.7%), from €22,582 to €36,750
- Gross operating margin -€6,979
down €6,979 (-8.8%), from €78,863 to €71,884
- Financial charges -€2,468
down €2,468 (-19.0%), from €13,020 to €10,552
- Depreciation -€1,319
down €1,319 (-5.2%), from €25,224 to €23,905
- Financial income -€927
down €927 (-46.4%), from €2,000 to €1,073
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 | €447,127 | €415,608 | -€31,519 | -7.0% |
| Fixed assets | 21/28 | €410,873 | €386,968 | -€23,905 | -5.8% |
| Tangible fixed assets | 22/27 | €410,873 | €386,968 | -€23,905 | -5.8% |
| Land and buildings | 22 | €392,539 | €379,673 | -€12,866 | -3.3% |
| Plant, machinery and equipment | 23 | €18,263 | €7,295 | -€10,968 | -60.1% |
| Furniture and vehicles | 24 | €71 | - | -€71 | |
| Current assets | 29/58 | €36,254 | €28,640 | -€7,614 | -21.0% |
| Stocks and contracts in progress | 3 | €3,601 | €4,028 | +€427 | +11.9% |
| Stocks | 30/36 | €3,601 | €4,028 | +€427 | +11.9% |
| Amounts receivable within one year | 40/41 | €13,815 | €13,114 | -€701 | -5.1% |
| Trade receivables | 40 | €8,995 | €7,916 | -€1,079 | -12.0% |
| Other amounts receivable | 41 | €4,820 | €5,198 | +€378 | +7.8% |
| Cash at bank and in hand | 54/58 | €15,252 | €8,102 | -€7,150 | -46.9% |
| Deferred charges and accrued income | 490/1 | €3,586 | €3,396 | -€190 | -5.3% |
| Total equity and liabilities | 10/49 | €447,127 | €415,608 | -€31,519 | -7.0% |
| Equity | 10/15 | €18,463 | €15,956 | -€2,507 | -13.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,463 | €10,956 | -€2,507 | -18.6% |
| Amounts payable | 17/49 | €428,664 | €399,652 | -€29,012 | -6.8% |
| Amounts payable after more than one year | 17 | €384,749 | €346,911 | -€37,838 | -9.8% |
| Financial debts | 170/4 | €384,749 | €346,911 | -€37,838 | -9.8% |
| Amounts payable within one year | 42/48 | €38,606 | €45,618 | +€7,012 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €18,852 | €17,838 | -€1,014 | -5.4% |
| Trade debts | 44 | €5,469 | €7,659 | +€2,190 | +40.0% |
| Suppliers | 440/4 | €5,469 | €7,659 | +€2,190 | +40.0% |
| Taxes, remuneration and social security | 45 | €8,430 | €7,337 | -€1,093 | -13.0% |
| Taxes | 450/3 | €6,667 | €3,862 | -€2,805 | -42.1% |
| Remuneration and social security | 454/9 | €1,763 | €3,475 | +€1,712 | +97.1% |
| Other amounts payable | 47/48 | €5,855 | €12,784 | +€6,929 | +118% |
| Accrued charges and deferred income | 492/3 | €5,309 | €7,123 | +€1,814 | +34.2% |
| Remuneration, social security and pensions | 62 | €22,582 | €36,750 | +€14,168 | +62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,224 | €23,905 | -€1,319 | -5.2% |
| Other operating charges | 640/8 | €3,891 | €4,257 | +€366 | +9.4% |
| Gross operating margin | 9900 | €78,863 | €71,884 | -€6,979 | -8.8% |
| Operating profit (loss) | 9901 | €27,166 | €6,972 | -€20,194 | -74.3% |
| Financial income | 75/76B | €2,000 | €1,073 | -€927 | -46.4% |
| Recurring financial income | 75 | €2,000 | €1,073 | -€927 | -46.4% |
| Financial charges | 65/66B | €13,020 | €10,552 | -€2,468 | -19.0% |
| Recurring financial charges | 65 | €13,020 | €10,552 | -€2,468 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €16,146 | -€2,507 | -€18,653 | |
| Profit (loss) for the period | 9904 | €16,146 | -€2,507 | -€18,653 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,146 | -€2,507 | -€18,653 |
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 25 October 2026 via checked.be.