bistro Canada: 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 Canada
Largest movements
- Tangible fixed assets +€9,371
up €9,371 (+996%), from €941 to €10,311
- Cash -€8,700
down €8,700 (-79.7%), from €10,917 to €2,217
mainly Net result for the year (-€13,223) and Investment in fixed assets (net) (-€12,105)
- Intangible fixed assets -€7,143
down €7,143 (-20.0%), from €35,714 to €28,571
- Receivables within one year -€4,793
down €4,793 (-77.3%), from €6,202 to €1,409
- Trade debts +€15,651
up €15,651 (+93.8%), from €16,685 to €32,336
- Profit (loss) carried forward -€13,223
down €13,223 (-143%), from -€9,278 to -€22,501
- Accrued charges and deferred income -€6,245
no longer reported in 2025 (was €6,245)
- Debts after one year -€3,600
down €3,600 (-14.4%), from €25,000 to €21,400
- Other debts -€2,539
down €2,539 (-43.8%), from €5,796 to €3,257
- Staff costs +€15,094
up €15,094 (+35.9%), from €42,086 to €57,180
- Other operating charges +€2,659
up €2,659 (+427%), from €623 to €3,281
- Depreciation +€2,421
up €2,421 (+32.5%), from €7,456 to €9,877
- Gross operating margin -€980
down €980 (-1.7%), from €58,600 to €57,620
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 | €56,180 | €45,414 | -€10,766 | -19.2% |
| Fixed assets | 21/28 | €36,655 | €38,883 | +€2,228 | +6.1% |
| Intangible fixed assets | 21 | €35,714 | €28,571 | -€7,143 | -20.0% |
| Tangible fixed assets | 22/27 | €941 | €10,311 | +€9,371 | +996% |
| Land and buildings | 22 | - | €4,284 | +€4,284 | |
| Plant, machinery and equipment | 23 | €941 | €2,115 | +€1,174 | +125% |
| Furniture and vehicles | 24 | - | €3,912 | +€3,912 | |
| Current assets | 29/58 | €19,525 | €6,531 | -€12,994 | -66.6% |
| Stocks and contracts in progress | 3 | €2,406 | €2,406 | = | 0.0% |
| Stocks | 30/36 | €2,406 | €2,406 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,202 | €1,409 | -€4,793 | -77.3% |
| Trade receivables | 40 | €6,202 | €1,409 | -€4,793 | -77.3% |
| Cash at bank and in hand | 54/58 | €10,917 | €2,217 | -€8,700 | -79.7% |
| Deferred charges and accrued income | 490/1 | - | €499 | +€499 | |
| Total equity and liabilities | 10/49 | €56,180 | €45,414 | -€10,766 | -19.2% |
| Equity | 10/15 | -€7,228 | -€20,451 | -€13,223 | -183% |
| Contributions | 10/11 | €2,050 | €2,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,278 | -€22,501 | -€13,223 | -143% |
| Amounts payable | 17/49 | €63,407 | €65,864 | +€2,457 | +3.9% |
| Amounts payable after more than one year | 17 | €25,000 | €21,400 | -€3,600 | -14.4% |
| Financial debts | 170/4 | €25,000 | €21,400 | -€3,600 | -14.4% |
| Amounts payable within one year | 42/48 | €32,163 | €44,464 | +€12,302 | +38.2% |
| Trade debts | 44 | €16,685 | €32,336 | +€15,651 | +93.8% |
| Suppliers | 440/4 | €16,685 | €32,336 | +€15,651 | +93.8% |
| Taxes, remuneration and social security | 45 | €9,682 | €8,871 | -€810 | -8.4% |
| Taxes | 450/3 | €4,927 | €4,449 | -€477 | -9.7% |
| Remuneration and social security | 454/9 | €4,755 | €4,422 | -€333 | -7.0% |
| Other amounts payable | 47/48 | €5,796 | €3,257 | -€2,539 | -43.8% |
| Accrued charges and deferred income | 492/3 | €6,245 | - | -€6,245 | |
| Remuneration, social security and pensions | 62 | €42,086 | €57,180 | +€15,094 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,456 | €9,877 | +€2,421 | +32.5% |
| Other operating charges | 640/8 | €623 | €3,281 | +€2,659 | +427% |
| Gross operating margin | 9900 | €58,600 | €57,620 | -€980 | -1.7% |
| Operating profit (loss) | 9901 | €8,435 | -€12,719 | -€21,154 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €809 | €504 | -€306 | -37.8% |
| Recurring financial charges | 65 | €809 | €504 | -€306 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €7,626 | -€13,223 | -€20,849 | |
| Profit (loss) for the period | 9904 | €7,626 | -€13,223 | -€20,849 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,626 | -€13,223 | -€20,849 |
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 26 October 2026 via checked.be.