Bistro de borre: 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 de borre
Largest movements
- Tangible fixed assets -€30,650
down €30,650 (-19.1%), from €160,281 to €129,630
- Receivables within one year -€5,988
down €5,988 (-35.6%), from €16,825 to €10,837
of which Other amounts receivable: -€6,257
- Cash +€4,878
up €4,878 (+9.3%), from €52,238 to €57,116
mainly Depreciation (+€34,300) and Receivables within one year (+€5,988)
- Deferred charges and accrued income +€4,187
up €4,187 (+697%), from €601 to €4,788
- Debts after one year -€22,253
down €22,253 (-17.5%), from €127,361 to €105,107
- Tax, wage and social debts -€8,442
down €8,442 (-23.3%), from €36,229 to €27,787
of which Remuneration and social security: -€6,005
- Accrued charges and deferred income +€5,727
new in 2025: €5,727
- Trade debts -€3,980
down €3,980 (-6.8%), from €58,724 to €54,745
- Turnover -€580,752
no longer reported in 2025 (was €580,752)
- Purchases and services -€334,362
no longer reported in 2025 (was €334,362)
- Staff costs -€10,071
down €10,071 (-4.4%), from €226,324 to €216,253
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 | €242,709 | €216,002 | -€26,707 | -11.0% |
| Fixed assets | 21/28 | €163,563 | €132,913 | -€30,650 | -18.7% |
| Tangible fixed assets | 22/27 | €160,281 | €129,630 | -€30,650 | -19.1% |
| Plant, machinery and equipment | 23 | €41,102 | €27,268 | -€13,834 | -33.7% |
| Furniture and vehicles | 24 | €36,296 | €31,543 | -€4,752 | -13.1% |
| Other tangible fixed assets | 26 | €82,883 | €70,819 | -€12,064 | -14.6% |
| Financial fixed assets | 28 | €3,282 | €3,282 | = | 0.0% |
| Current assets | 29/58 | €79,146 | €83,089 | +€3,943 | +5.0% |
| Stocks and contracts in progress | 3 | €9,483 | €10,348 | +€866 | +9.1% |
| Stocks | 30/36 | €9,483 | €10,348 | +€866 | +9.1% |
| Amounts receivable within one year | 40/41 | €16,825 | €10,837 | -€5,988 | -35.6% |
| Trade receivables | 40 | €10,568 | €10,837 | +€269 | +2.5% |
| Other amounts receivable | 41 | €6,257 | - | -€6,257 | |
| Cash at bank and in hand | 54/58 | €52,238 | €57,116 | +€4,878 | +9.3% |
| Deferred charges and accrued income | 490/1 | €601 | €4,788 | +€4,187 | +697% |
| Total equity and liabilities | 10/49 | €242,709 | €216,002 | -€26,707 | -11.0% |
| Equity | 10/15 | -€1,210 | €382 | +€1,592 | |
| Contributions | 10/11 | €187,500 | €187,500 | = | 0.0% |
| Capital | 10 | €187,500 | €187,500 | = | 0.0% |
| Issued capital | 100 | €187,500 | €187,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,710 | -€187,118 | +€1,592 | +0.8% |
| Amounts payable | 17/49 | €243,919 | €215,619 | -€28,300 | -11.6% |
| Amounts payable after more than one year | 17 | €127,361 | €105,107 | -€22,253 | -17.5% |
| Financial debts | 170/4 | €127,361 | €105,107 | -€22,253 | -17.5% |
| Amounts payable within one year | 42/48 | €116,558 | €104,785 | -€11,773 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €21,605 | €22,253 | +€648 | +3.0% |
| Trade debts | 44 | €58,724 | €54,745 | -€3,980 | -6.8% |
| Suppliers | 440/4 | €58,724 | €54,745 | -€3,980 | -6.8% |
| Taxes, remuneration and social security | 45 | €36,229 | €27,787 | -€8,442 | -23.3% |
| Taxes | 450/3 | €12,392 | €9,955 | -€2,437 | -19.7% |
| Remuneration and social security | 454/9 | €23,837 | €17,832 | -€6,005 | -25.2% |
| Accrued charges and deferred income | 492/3 | - | €5,727 | +€5,727 | |
| Turnover | 70 | €580,752 | - | -€580,752 | |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €334,362 | - | -€334,362 | |
| Remuneration, social security and pensions | 62 | €226,324 | €216,253 | -€10,071 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,630 | €34,300 | -€329 | -1.0% |
| Other operating charges | 640/8 | €862 | €342 | -€520 | -60.3% |
| Gross operating margin | 9900 | €254,031 | €255,232 | +€1,201 | +0.5% |
| Operating profit (loss) | 9901 | -€7,784 | €4,337 | +€12,122 | |
| Financial income | 75/76B | €333 | €1 | -€332 | -99.7% |
| Recurring financial income | 75 | €333 | €1 | -€332 | -99.7% |
| Financial charges | 65/66B | €3,073 | €2,746 | -€327 | -10.7% |
| Recurring financial charges | 65 | €3,073 | €2,746 | -€327 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,525 | €1,592 | +€12,117 | |
| Profit (loss) for the period | 9904 | -€10,525 | €1,592 | +€12,117 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,525 | €1,592 | +€12,117 |
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 28 October 2026 via checked.be.