BISTRO DE EETKAMER: 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 EETKAMER
Largest movements
- Receivables within one year -€6,071
down €6,071 (-20.4%), from €29,773 to €23,702
- Tangible fixed assets -€3,747
down €3,747 (-94.1%), from €3,984 to €237
of which Land and buildings: -€2,740
- Cash -€1,692
down €1,692 (-100%), from €1,692 to €0
mainly Net result for the year (-€13,739) and Tax, wage and social debts (-€1,302)
- Reserves -€12,009
down €12,009 (-62.0%), from €19,357 to €7,348
- Short-term financial debts +€3,945
up €3,945, from €0 to €3,945
- Profit (loss) carried forward -€1,729
down €1,729 (-376%), from -€460 to -€2,189
- Tax, wage and social debts -€1,302
down €1,302 (-95.6%), from €1,362 to €60
- Trade debts -€414
down €414 (-20.8%), from €1,990 to €1,576
- Gross operating margin -€27,272
down €27,272, from €17,228 to -€10,043
- Taxes -€3,086
down €3,086 (-98.1%), from €3,145 to €60
- Other operating charges -€979
down €979 (-65.1%), from €1,505 to €526
- Financial income +€418
up €418 (+38.9%), from €1,073 to €1,490
- Financial charges -€264
down €264 (-23.7%), from €1,117 to €853
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 | €35,449 | €23,939 | -€11,510 | -32.5% |
| Fixed assets | 21/28 | €3,984 | €237 | -€3,747 | -94.1% |
| Tangible fixed assets | 22/27 | €3,984 | €237 | -€3,747 | -94.1% |
| Land and buildings | 22 | €2,740 | €0 | -€2,740 | -100% |
| Plant, machinery and equipment | 23 | €1,244 | €237 | -€1,007 | -81.0% |
| Current assets | 29/58 | €31,465 | €23,702 | -€7,763 | -24.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €29,773 | €23,702 | -€6,071 | -20.4% |
| Other amounts receivable | 41 | €29,773 | €23,702 | -€6,071 | -20.4% |
| Cash at bank and in hand | 54/58 | €1,692 | €0 | -€1,692 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €35,449 | €23,939 | -€11,510 | -32.5% |
| Equity | 10/15 | €25,097 | €11,359 | -€13,739 | -54.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,357 | €7,348 | -€12,009 | -62.0% |
| Distributable reserves | 133 | €19,357 | €7,348 | -€12,009 | -62.0% |
| Profit (loss) carried forward | 14 | -€460 | -€2,189 | -€1,729 | -376% |
| Provisions and deferred taxes | 16 | €7,000 | €7,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,000 | €7,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable | 17/49 | €3,352 | €5,581 | +€2,229 | +66.5% |
| Amounts payable within one year | 42/48 | €3,352 | €5,581 | +€2,229 | +66.5% |
| Financial debts | 43 | €0 | €3,945 | +€3,945 | |
| Credit institutions | 430/8 | €0 | €3,945 | +€3,945 | |
| Trade debts | 44 | €1,990 | €1,576 | -€414 | -20.8% |
| Suppliers | 440/4 | €1,990 | €1,576 | -€414 | -20.8% |
| Taxes, remuneration and social security | 45 | €1,362 | €60 | -€1,302 | -95.6% |
| Taxes | 450/3 | €1,362 | €60 | -€1,302 | -95.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,747 | €3,747 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,505 | €526 | -€979 | -65.1% |
| Gross operating margin | 9900 | €17,228 | -€10,043 | -€27,272 | |
| Operating profit (loss) | 9901 | €11,976 | -€14,316 | -€26,292 | |
| Financial income | 75/76B | €1,073 | €1,490 | +€418 | +38.9% |
| Recurring financial income | 75 | €1,073 | €1,490 | +€418 | +38.9% |
| Financial charges | 65/66B | €1,117 | €853 | -€264 | -23.7% |
| Recurring financial charges | 65 | €1,117 | €853 | -€264 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €11,932 | -€13,679 | -€25,610 | |
| Income taxes | 67/77 | €3,145 | €60 | -€3,086 | -98.1% |
| Profit (loss) for the period | 9904 | €8,786 | -€13,739 | -€22,525 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,786 | -€13,739 | -€22,525 |
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 15 October 2026 via checked.be.