BISTRO-BOTANIQUE: 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-BOTANIQUE
Largest movements
- Tangible fixed assets -€2,560
down €2,560 (-6.3%), from €40,481 to €37,921
of which Land and buildings: -€1,774
- Receivables within one year -€1,544
down €1,544 (-17.0%), from €9,066 to €7,522
of which Trade receivables: -€4,381
- Reserves +€14,369
up €14,369 (+163%), from €8,803 to €23,172
of which Distributable reserves: +€16,600
- Other debts -€9,000
down €9,000 (-100%), from €9,000 to €0
- Current portion of long-term debt -€4,558
down €4,558 (-100%), from €4,558 to €0
- Tax, wage and social debts -€3,957
down €3,957 (-23.7%), from €16,728 to €12,771
of which Taxes: -€3,909
- Gross operating margin -€31,236
down €31,236 (-53.2%), from €58,687 to €27,451
- Staff costs -€5,935
down €5,935 (-100%), from €5,935 to €0
- Other operating charges -€1,196
down €1,196 (-21.6%), from €5,534 to €4,338
- Taxes +€780
up €780 (+119%), from €657 to €1,437
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 | €119,545 | €115,314 | -€4,232 | -3.5% |
| Formation expenses | 20 | - | €249 | +€249 | |
| Fixed assets | 21/28 | €40,481 | €37,921 | -€2,560 | -6.3% |
| Tangible fixed assets | 22/27 | €40,481 | €37,921 | -€2,560 | -6.3% |
| Land and buildings | 22 | €33,982 | €32,208 | -€1,774 | -5.2% |
| Plant, machinery and equipment | 23 | €4,644 | €4,879 | +€234 | +5.0% |
| Furniture and vehicles | 24 | €1,855 | €834 | -€1,020 | -55.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €79,064 | €77,144 | -€1,920 | -2.4% |
| Stocks and contracts in progress | 3 | €3,322 | €4,043 | +€721 | +21.7% |
| Stocks | 30/36 | €3,322 | €4,043 | +€721 | +21.7% |
| Amounts receivable within one year | 40/41 | €9,066 | €7,522 | -€1,544 | -17.0% |
| Trade receivables | 40 | €7,439 | €3,058 | -€4,381 | -58.9% |
| Other amounts receivable | 41 | €1,627 | €4,464 | +€2,837 | +174% |
| Cash at bank and in hand | 54/58 | €66,676 | €65,578 | -€1,098 | -1.6% |
| Total equity and liabilities | 10/49 | €119,545 | €115,314 | -€4,232 | -3.5% |
| Equity | 10/15 | €16,240 | €30,609 | +€14,369 | +88.5% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €8,803 | €23,172 | +€14,369 | +163% |
| Non-distributable reserves | 130/1 | €2,231 | €0 | -€2,231 | -100% |
| Reserves not available under the articles | 1311 | €2,231 | €0 | -€2,231 | -100% |
| Distributable reserves | 133 | €6,572 | €23,172 | +€16,600 | +253% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €103,306 | €84,705 | -€18,601 | -18.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €80,193 | €61,592 | -€18,601 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €4,558 | €0 | -€4,558 | -100% |
| Trade debts | 44 | €49,907 | €48,821 | -€1,085 | -2.2% |
| Suppliers | 440/4 | €49,907 | €48,821 | -€1,085 | -2.2% |
| Taxes, remuneration and social security | 45 | €16,728 | €12,771 | -€3,957 | -23.7% |
| Taxes | 450/3 | €16,680 | €12,771 | -€3,909 | -23.4% |
| Remuneration and social security | 454/9 | €48 | €0 | -€48 | -100% |
| Other amounts payable | 47/48 | €9,000 | €0 | -€9,000 | -100% |
| Accrued charges and deferred income | 492/3 | €23,112 | €23,112 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €5,935 | €0 | -€5,935 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,411 | €7,285 | -€127 | -1.7% |
| Other operating charges | 640/8 | €5,534 | €4,338 | -€1,196 | -21.6% |
| Gross operating margin | 9900 | €58,687 | €27,451 | -€31,236 | -53.2% |
| Operating profit (loss) | 9901 | €39,806 | €15,828 | -€23,978 | -60.2% |
| Financial income | 75/76B | €0 | €122 | +€122 | +406,633% |
| Recurring financial income | 75 | €0 | €122 | +€122 | +406,633% |
| Financial charges | 65/66B | €191 | €144 | -€47 | -24.8% |
| Recurring financial charges | 65 | €191 | €144 | -€47 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €39,615 | €15,806 | -€23,809 | -60.1% |
| Income taxes | 67/77 | €657 | €1,437 | +€780 | +119% |
| Profit (loss) for the period | 9904 | €38,958 | €14,369 | -€24,588 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,958 | €14,369 | -€24,588 | -63.1% |
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 29 October 2026 via checked.be.