BISTRO DAMPIERRE: what changed
Two fiscal 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 DAMPIERRE
Largest movements
- Cash +€48,427
up €48,427 (+82.0%), from €59,046 to €107,473
mainly Depreciation (+€41,410) and Net result for the year (+€40,674)
- Tangible fixed assets -€21,939
down €21,939 (-19.0%), from €115,558 to €93,619
- Intangible fixed assets -€7,097
down €7,097 (-24.7%), from €28,705 to €21,608
- Reserves +€40,674
up €40,674 (+178.4%), from €22,793 to €63,467
- Debts after one year -€30,052
down €30,052 (-33.0%), from €91,076 to €61,024
- Tax, wage and social debts +€10,173
up €10,173 (+73.2%), from €13,895 to €24,067
of which Taxes: +€7,523
- Trade debts -€5,478
down €5,478 (-65.2%), from €8,396 to €2,918
- Other debts +€4,507
up €4,507 (+11.1%), from €40,620 to €45,126
- Gross operating margin +€12,335
up €12,335 (+12.7%), from €97,098 to €109,433
- Depreciation -€11,122
down €11,122 (-21.2%), from €52,532 to €41,410
- Taxes +€8,862
up €8,862 (+115.6%), from €7,670 to €16,532
- Financial charges -€3,826
down €3,826 (-32.7%), from €11,719 to €7,892
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.
Cash bridge derived
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 | €214,060 | €233,918 | +€19,858 | +9.3% |
| Fixed assets | 21/28 | €146,463 | €117,427 | -€29,037 | -19.8% |
| Intangible fixed assets | 21 | €28,705 | €21,608 | -€7,097 | -24.7% |
| Tangible fixed assets | 22/27 | €115,558 | €93,619 | -€21,939 | -19.0% |
| Plant, machinery and equipment | 23 | €115,558 | €93,619 | -€21,939 | -19.0% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €67,596 | €116,491 | +€48,895 | +72.3% |
| Stocks and contracts in progress | 3 | €7,132 | €6,882 | -€251 | -3.5% |
| Stocks | 30/36 | €7,132 | €6,882 | -€251 | -3.5% |
| Amounts receivable within one year | 40/41 | €776 | €0 | -€776 | -100.0% |
| Trade receivables | 40 | €769 | €0 | -€769 | -100.0% |
| Other amounts receivable | 41 | €7 | €0 | -€7 | -100.0% |
| Cash at bank and in hand | 54/58 | €59,046 | €107,473 | +€48,427 | +82.0% |
| Deferred charges and accrued income | 490/1 | €642 | €2,136 | +€1,494 | +232.8% |
| Total equity and liabilities | 10/49 | €214,060 | €233,918 | +€19,858 | +9.3% |
| Equity | 10/15 | €26,793 | €67,467 | +€40,674 | +151.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €22,793 | €63,467 | +€40,674 | +178.4% |
| Distributable reserves | 133 | €22,793 | €63,467 | +€40,674 | +178.4% |
| Amounts payable | 17/49 | €187,267 | €166,451 | -€20,816 | -11.1% |
| Amounts payable after more than one year | 17 | €91,076 | €61,024 | -€30,052 | -33.0% |
| Financial debts | 170/4 | €91,076 | €61,024 | -€30,052 | -33.0% |
| Amounts payable within one year | 42/48 | €91,799 | €102,164 | +€10,365 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €28,889 | €30,052 | +€1,163 | +4.0% |
| Trade debts | 44 | €8,396 | €2,918 | -€5,478 | -65.2% |
| Suppliers | 440/4 | €8,396 | €2,918 | -€5,478 | -65.2% |
| Taxes, remuneration and social security | 45 | €13,895 | €24,067 | +€10,173 | +73.2% |
| Taxes | 450/3 | €13,895 | €21,417 | +€7,523 | +54.1% |
| Remuneration and social security | 454/9 | - | €2,650 | +€2,650 | |
| Other amounts payable | 47/48 | €40,620 | €45,126 | +€4,507 | +11.1% |
| Accrued charges and deferred income | 492/3 | €4,392 | €3,263 | -€1,129 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,532 | €41,410 | -€11,122 | -21.2% |
| Other operating charges | 640/8 | €2,427 | €2,925 | +€498 | +20.5% |
| Gross operating margin | 9900 | €97,098 | €109,433 | +€12,335 | +12.7% |
| Operating profit (loss) | 9901 | €42,139 | €65,098 | +€22,959 | +54.5% |
| Financial income | 75/76B | €43 | €0 | -€43 | -100.0% |
| Recurring financial income | 75 | €43 | €0 | -€43 | -100.0% |
| Financial charges | 65/66B | €11,719 | €7,892 | -€3,826 | -32.7% |
| Recurring financial charges | 65 | €11,719 | €7,892 | -€3,826 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €30,463 | €57,206 | +€26,743 | +87.8% |
| Income taxes | 67/77 | €7,670 | €16,532 | +€8,862 | +115.6% |
| Profit (loss) for the period | 9904 | €22,793 | €40,674 | +€17,881 | +78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,793 | €40,674 | +€17,881 | +78.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.