BISTRO BINK: 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 BINK
Largest movements
- Cash +€104,077
up €104,077 (+66.0%), from €157,804 to €261,881
mainly Net result for the year (+€78,979) and Trade debts (+€57,225)
- Receivables within one year +€46,965
up €46,965 (+544%), from €8,632 to €55,597
of which Other amounts receivable: +€40,906
- Tangible fixed assets -€20,790
down €20,790 (-5.6%), from €370,865 to €350,075
of which Land and buildings: -€13,368
- Stocks and contracts -€7,385
down €7,385 (-31.6%), from €23,343 to €15,958
- Trade debts +€57,225
up €57,225 (+161%), from €35,626 to €92,851
- Current portion of long-term debt -€50,998
down €50,998 (-65.1%), from €78,372 to €27,374
- Reserves +€49,834
new in 2025: €49,834
- Profit (loss) carried forward +€29,145
no longer reported in 2025 (was -€29,145)
- Debts after one year +€23,293
up €23,293 (+6.0%), from €385,770 to €409,062
- Gross operating margin -€120,762
down €120,762 (-25.8%), from €468,278 to €347,516
- Staff costs -€53,651
down €53,651 (-24.0%), from €223,238 to €169,587
- Taxes +€28,112
new in 2025: €28,112
- Other operating charges +€15,124
up €15,124 (+336%), from €4,501 to €19,625
- Financial charges +€8,788
up €8,788 (+83.1%), from €10,578 to €19,366
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 | €562,718 | €686,586 | +€123,868 | +22.0% |
| Fixed assets | 21/28 | €371,482 | €350,234 | -€21,248 | -5.7% |
| Intangible fixed assets | 21 | €617 | €159 | -€458 | -74.2% |
| Tangible fixed assets | 22/27 | €370,865 | €350,075 | -€20,790 | -5.6% |
| Land and buildings | 22 | €13,368 | - | -€13,368 | |
| Plant, machinery and equipment | 23 | €46,918 | €44,659 | -€2,260 | -4.8% |
| Furniture and vehicles | 24 | €14,745 | €3,285 | -€11,460 | -77.7% |
| Leasing and similar rights | 25 | €5,630 | - | -€5,630 | |
| Other tangible fixed assets | 26 | €290,205 | €302,132 | +€11,926 | +4.1% |
| Current assets | 29/58 | €191,236 | €336,352 | +€145,116 | +75.9% |
| Stocks and contracts in progress | 3 | €23,343 | €15,958 | -€7,385 | -31.6% |
| Stocks | 30/36 | €23,343 | €15,958 | -€7,385 | -31.6% |
| Amounts receivable within one year | 40/41 | €8,632 | €55,597 | +€46,965 | +544% |
| Trade receivables | 40 | €7,537 | €13,596 | +€6,059 | +80.4% |
| Other amounts receivable | 41 | €1,095 | €42,001 | +€40,906 | +3,734% |
| Cash at bank and in hand | 54/58 | €157,804 | €261,881 | +€104,077 | +66.0% |
| Deferred charges and accrued income | 490/1 | €1,458 | €2,916 | +€1,458 | +100% |
| Total equity and liabilities | 10/49 | €562,718 | €686,586 | +€123,868 | +22.0% |
| Equity | 10/15 | €855 | €79,834 | +€78,979 | +9,234% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €49,834 | +€49,834 | |
| Distributable reserves | 133 | - | €49,834 | +€49,834 | |
| Profit (loss) carried forward | 14 | -€29,145 | - | +€29,145 | |
| Amounts payable | 17/49 | €561,863 | €606,752 | +€44,889 | +8.0% |
| Amounts payable after more than one year | 17 | €385,770 | €409,062 | +€23,293 | +6.0% |
| Financial debts | 170/4 | €385,770 | €409,062 | +€23,293 | +6.0% |
| Amounts payable within one year | 42/48 | €160,558 | €162,590 | +€2,032 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €78,372 | €27,374 | -€50,998 | -65.1% |
| Financial debts | 43 | €167 | €4,050 | +€3,884 | +2,330% |
| Credit institutions | 430/8 | €167 | €4,050 | +€3,884 | +2,330% |
| Trade debts | 44 | €35,626 | €92,851 | +€57,225 | +161% |
| Suppliers | 440/4 | €35,626 | €92,851 | +€57,225 | +161% |
| Taxes, remuneration and social security | 45 | €27,988 | €38,314 | +€10,326 | +36.9% |
| Taxes | 450/3 | €14,619 | €26,034 | +€11,414 | +78.1% |
| Remuneration and social security | 454/9 | €13,369 | €12,281 | -€1,088 | -8.1% |
| Other amounts payable | 47/48 | €18,405 | - | -€18,405 | |
| Accrued charges and deferred income | 492/3 | €15,535 | €35,100 | +€19,565 | +126% |
| Remuneration, social security and pensions | 62 | €223,238 | €169,587 | -€53,651 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,415 | €32,474 | -€7,941 | -19.6% |
| Other operating charges | 640/8 | €4,501 | €19,625 | +€15,124 | +336% |
| Gross operating margin | 9900 | €468,278 | €347,516 | -€120,762 | -25.8% |
| Operating profit (loss) | 9901 | €200,124 | €125,831 | -€74,293 | -37.1% |
| Financial income | 75/76B | €1,342 | €625 | -€717 | -53.4% |
| Recurring financial income | 75 | €1,342 | €625 | -€717 | -53.4% |
| Financial charges | 65/66B | €10,578 | €19,366 | +€8,788 | +83.1% |
| Recurring financial charges | 65 | €10,578 | €19,366 | +€8,788 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | €190,889 | €107,090 | -€83,798 | -43.9% |
| Income taxes | 67/77 | - | €28,112 | +€28,112 | |
| Profit (loss) for the period | 9904 | €190,889 | €78,979 | -€111,910 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €190,889 | €78,979 | -€111,910 | -58.6% |
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 23 October 2026 via checked.be.