Bistro De Kroon: 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 Kroon
Largest movements
- Tangible fixed assets -€10,327
down €10,327 (-15.9%), from €65,105 to €54,777
of which Other tangible fixed assets: -€8,332
- Cash -€3,993
down €3,993 (-10.7%), from €37,254 to €33,261
mainly Net result for the year (-€21,485) and Investment in fixed assets (net) (-€4,009)
- Profit (loss) carried forward -€21,485
down €21,485 (-93.3%), from -€23,023 to -€44,508
- Tax, wage and social debts +€5,785
up €5,785 (+31.3%), from €18,495 to €24,280
of which Remuneration and social security: +€6,851
- Accrued charges and deferred income +€1,481
up €1,481 (+104%), from €1,421 to €2,901
- Gross operating margin +€41,423
up €41,423 (+32.9%), from €125,917 to €167,340
- Staff costs +€35,626
up €35,626 (+26.2%), from €135,825 to €171,450
- Depreciation +€2,725
up €2,725 (+23.5%), from €11,612 to €14,337
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 | €117,782 | €103,679 | -€14,103 | -12.0% |
| Fixed assets | 21/28 | €65,105 | €54,777 | -€10,327 | -15.9% |
| Tangible fixed assets | 22/27 | €65,105 | €54,777 | -€10,327 | -15.9% |
| Plant, machinery and equipment | 23 | €4,922 | €4,566 | -€355 | -7.2% |
| Furniture and vehicles | 24 | €14,880 | €13,239 | -€1,640 | -11.0% |
| Other tangible fixed assets | 26 | €45,303 | €36,972 | -€8,332 | -18.4% |
| Current assets | 29/58 | €52,677 | €48,901 | -€3,776 | -7.2% |
| Stocks and contracts in progress | 3 | €14,792 | €15,630 | +€838 | +5.7% |
| Stocks | 30/36 | €14,792 | €15,630 | +€838 | +5.7% |
| Amounts receivable within one year | 40/41 | €631 | €10 | -€621 | -98.4% |
| Other amounts receivable | 41 | €631 | €10 | -€621 | -98.4% |
| Cash at bank and in hand | 54/58 | €37,254 | €33,261 | -€3,993 | -10.7% |
| Total equity and liabilities | 10/49 | €117,782 | €103,679 | -€14,103 | -12.0% |
| Equity | 10/15 | -€8,023 | -€29,508 | -€21,485 | -268% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,023 | -€44,508 | -€21,485 | -93.3% |
| Amounts payable | 17/49 | €125,805 | €133,186 | +€7,381 | +5.9% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €74,384 | €80,285 | +€5,901 | +7.9% |
| Trade debts | 44 | €55,889 | €55,905 | +€16 | 0.0% |
| Suppliers | 440/4 | €55,889 | €55,905 | +€16 | 0.0% |
| Taxes, remuneration and social security | 45 | €18,495 | €24,280 | +€5,785 | +31.3% |
| Taxes | 450/3 | €7,352 | €6,286 | -€1,066 | -14.5% |
| Remuneration and social security | 454/9 | €11,143 | €17,994 | +€6,851 | +61.5% |
| Other amounts payable | 47/48 | - | €100 | +€100 | |
| Accrued charges and deferred income | 492/3 | €1,421 | €2,901 | +€1,481 | +104% |
| Remuneration, social security and pensions | 62 | €135,825 | €171,450 | +€35,626 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,612 | €14,337 | +€2,725 | +23.5% |
| Other operating charges | 640/8 | €50 | €1,333 | +€1,283 | +2,565% |
| Gross operating margin | 9900 | €125,917 | €167,340 | +€41,423 | +32.9% |
| Operating profit (loss) | 9901 | -€21,570 | -€19,780 | +€1,790 | +8.3% |
| Financial income | 75/76B | €9 | €4 | -€5 | -54.6% |
| Recurring financial income | 75 | €9 | €4 | -€5 | -54.6% |
| Financial charges | 65/66B | €1,462 | €1,709 | +€246 | +16.9% |
| Recurring financial charges | 65 | €1,462 | €1,709 | +€246 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,023 | -€21,485 | +€1,539 | +6.7% |
| Profit (loss) for the period | 9904 | -€23,023 | -€21,485 | +€1,539 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,023 | -€21,485 | +€1,539 | +6.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.