BISTRO BIZARRE: 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.
What changed
BISTRO BIZARRE
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,788
2024 · €1,561+€1,227
Equity
€56,427
2024 · €53,639+€2,788
Cash
€26,858
2024 · €31,104-€4,246
Balance sheet total
€498,614
2024 · €494,319+€4,296
Largest movements
Assets
- Receivables within one year +€6,710
up €6,710 (+37.9%), from €17,715 to €24,425
of which Other amounts receivable: +€15,220
Equity and liabilities
- Trade debts +€62,257
up €62,257 (+155%), from €40,045 to €102,302
- Debts after one year -€48,780
down €48,780 (-17.1%), from €284,907 to €236,127
- Current portion of long-term debt -€5,131
down €5,131 (-9.5%), from €53,910 to €48,780
Income statement
- Depreciation +€19,104
up €19,104 (+32.6%), from €58,546 to €77,650
- Gross operating margin +€9,921
up €9,921 (+3.4%), from €295,200 to €305,122
- Staff costs -€7,051
down €7,051 (-3.3%), from €213,287 to €206,236
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.
Result 2024
€1,561
Gross operating margin
+€9,921
Staff costs
+€7,051
Depreciation
-€19,104
Other operating charges
+€1,877
Financial income
+€173
Financial charges
+€1,342
Taxes
-€34
Result 2025
€2,788
raises the resultlowers the result
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.
From operations
+€126,984
Investment
-€77,780
Financing
-€53,449
Cash 2024
€31,104
From operations (derived)
+€126,984
Net result for the year
+€2,788
Depreciation
+€77,650
Receivables within one year
-€6,710
Deferred charges and accrued income
-€1,701
Trade debts
+€62,257
Tax, wage and social debts
-€1,574
Other debts
-€2,346
Accrued charges and deferred income
-€3,380
Investment (derived)
-€77,780
Investment in fixed assets (net)
-€77,780
Financing
-€53,449
Debts after one year
-€48,780
Current portion of long-term debt
-€5,131
Short-term financial debts
+€461
Cash 2025
€26,858
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494,319 | €498,614 | +€4,296 | +0.9% |
| Fixed assets | 21/28 | €400,725 | €400,855 | +€130 | 0.0% |
| Tangible fixed assets | 22/27 | €400,725 | €400,855 | +€130 | 0.0% |
| Land and buildings | 22 | €5,091 | €74,335 | +€69,244 | +1,360% |
| Plant, machinery and equipment | 23 | €48,707 | €36,106 | -€12,602 | -25.9% |
| Furniture and vehicles | 24 | €93,129 | €72,739 | -€20,390 | -21.9% |
| Other tangible fixed assets | 26 | €253,797 | €217,675 | -€36,122 | -14.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €93,594 | €97,759 | +€4,165 | +4.5% |
| Stocks and contracts in progress | 3 | €44,064 | €44,064 | = | 0.0% |
| Stocks | 30/36 | €44,064 | €44,064 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,715 | €24,425 | +€6,710 | +37.9% |
| Trade receivables | 40 | €16,666 | €8,156 | -€8,511 | -51.1% |
| Other amounts receivable | 41 | €1,049 | €16,269 | +€15,220 | +1,451% |
| Cash at bank and in hand | 54/58 | €31,104 | €26,858 | -€4,246 | -13.7% |
| Deferred charges and accrued income | 490/1 | €711 | €2,412 | +€1,701 | +239% |
| Total equity and liabilities | 10/49 | €494,319 | €498,614 | +€4,296 | +0.9% |
| Equity | 10/15 | €53,639 | €56,427 | +€2,788 | +5.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,929 | €44,027 | +€98 | +0.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €43,929 | €44,027 | +€98 | +0.2% |
| Profit (loss) carried forward | 14 | -€2,690 | €0 | +€2,690 | |
| Amounts payable | 17/49 | €440,680 | €442,187 | +€1,508 | +0.3% |
| Amounts payable after more than one year | 17 | €284,907 | €236,127 | -€48,780 | -17.1% |
| Financial debts | 170/4 | €284,907 | €236,127 | -€48,780 | -17.1% |
| Amounts payable within one year | 42/48 | €152,393 | €206,060 | +€53,667 | +35.2% |
| Current portion of amounts payable after more than one year | 42 | €53,910 | €48,780 | -€5,131 | -9.5% |
| Financial debts | 43 | €0 | €461 | +€461 | |
| Credit institutions | 430/8 | €0 | €461 | +€461 | |
| Trade debts | 44 | €40,045 | €102,302 | +€62,257 | +155% |
| Suppliers | 440/4 | €40,045 | €102,302 | +€62,257 | +155% |
| Taxes, remuneration and social security | 45 | €30,532 | €28,959 | -€1,574 | -5.2% |
| Taxes | 450/3 | €8,373 | €7,842 | -€531 | -6.3% |
| Remuneration and social security | 454/9 | €22,159 | €21,117 | -€1,042 | -4.7% |
| Other amounts payable | 47/48 | €27,905 | €25,559 | -€2,346 | -8.4% |
| Accrued charges and deferred income | 492/3 | €3,380 | €0 | -€3,380 | -100% |
| Non-recurring operating income | 76A | €32,000 | €0 | -€32,000 | -100% |
| Remuneration, social security and pensions | 62 | €213,287 | €206,236 | -€7,051 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,546 | €77,650 | +€19,104 | +32.6% |
| Other operating charges | 640/8 | €5,287 | €3,410 | -€1,877 | -35.5% |
| Gross operating margin | 9900 | €295,200 | €305,122 | +€9,921 | +3.4% |
| Operating profit (loss) | 9901 | €18,080 | €17,826 | -€254 | -1.4% |
| Financial income | 75/76B | €6 | €179 | +€173 | +2,865% |
| Recurring financial income | 75 | €6 | €179 | +€173 | +2,865% |
| Financial charges | 65/66B | €16,086 | €14,744 | -€1,342 | -8.3% |
| Recurring financial charges | 65 | €16,086 | €14,744 | -€1,342 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €2,000 | €3,261 | +€1,261 | +63.0% |
| Income taxes | 67/77 | €439 | €473 | +€34 | +7.6% |
| Profit (loss) for the period | 9904 | €1,561 | €2,788 | +€1,227 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,561 | €2,788 | +€1,227 | +78.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.