BISTRO DELTA: 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 DELTA
Largest movements
- Cash -€5,208
down €5,208 (-18.6%), from €27,937 to €22,729
mainly Other debts (-€55,377) and Tax, wage and social debts (-€6,285)
- Stocks and contracts -€3,235
down €3,235 (-10.6%), from €30,454 to €27,219
- Receivables within one year -€2,880
down €2,880 (-79.8%), from €3,611 to €731
- Other debts -€55,377
down €55,377 (-98.0%), from €56,518 to €1,141
- Profit (loss) carried forward +€28,756
up €28,756 (+15.7%), from -€182,816 to -€154,059
- Trade debts +€24,111
up €24,111 (+27.2%), from €88,597 to €112,708
- Tax, wage and social debts -€6,285
down €6,285 (-14.7%), from €42,775 to €36,491
of which Remuneration and social security: -€5,608
- Debts after one year -€4,000
down €4,000 (-28.6%), from €14,000 to €10,000
- Gross operating margin +€63,849
up €63,849 (+21.8%), from €292,894 to €356,743
- Staff costs +€14,749
up €14,749 (+5.0%), from €297,068 to €311,816
- Financial charges +€4,334
up €4,334 (+101%), from €4,302 to €8,636
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 | €75,767 | €64,555 | -€11,212 | -14.8% |
| Fixed assets | 21/28 | €13,161 | €13,181 | +€20 | +0.1% |
| Tangible fixed assets | 22/27 | €13,161 | €13,181 | +€20 | +0.1% |
| Land and buildings | 22 | €1,450 | €1,450 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,621 | €8,919 | +€2,297 | +34.7% |
| Furniture and vehicles | 24 | €2,035 | €907 | -€1,128 | -55.4% |
| Other tangible fixed assets | 26 | €3,055 | €1,905 | -€1,150 | -37.6% |
| Current assets | 29/58 | €62,607 | €51,374 | -€11,232 | -17.9% |
| Stocks and contracts in progress | 3 | €30,454 | €27,219 | -€3,235 | -10.6% |
| Stocks | 30/36 | €30,454 | €27,219 | -€3,235 | -10.6% |
| Amounts receivable within one year | 40/41 | €3,611 | €731 | -€2,880 | -79.8% |
| Trade receivables | 40 | €3,611 | €731 | -€2,880 | -79.8% |
| Cash at bank and in hand | 54/58 | €27,937 | €22,729 | -€5,208 | -18.6% |
| Deferred charges and accrued income | 490/1 | €605 | €696 | +€91 | +15.0% |
| Total equity and liabilities | 10/49 | €75,767 | €64,555 | -€11,212 | -14.8% |
| Equity | 10/15 | -€132,495 | -€103,739 | +€28,756 | +21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,721 | €31,721 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €29,861 | €29,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€182,816 | -€154,059 | +€28,756 | +15.7% |
| Amounts payable | 17/49 | €208,262 | €168,294 | -€39,969 | -19.2% |
| Amounts payable after more than one year | 17 | €14,000 | €10,000 | -€4,000 | -28.6% |
| Financial debts | 170/4 | €14,000 | €10,000 | -€4,000 | -28.6% |
| Amounts payable within one year | 42/48 | €194,262 | €158,294 | -€35,969 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €6,372 | €7,954 | +€1,583 | +24.8% |
| Trade debts | 44 | €88,597 | €112,708 | +€24,111 | +27.2% |
| Suppliers | 440/4 | €88,597 | €112,708 | +€24,111 | +27.2% |
| Taxes, remuneration and social security | 45 | €42,775 | €36,491 | -€6,285 | -14.7% |
| Taxes | 450/3 | €7,184 | €6,508 | -€677 | -9.4% |
| Remuneration and social security | 454/9 | €35,591 | €29,983 | -€5,608 | -15.8% |
| Other amounts payable | 47/48 | €56,518 | €1,141 | -€55,377 | -98.0% |
| Non-recurring operating income | 76A | - | €55,000 | +€55,000 | |
| Remuneration, social security and pensions | 62 | €297,068 | €311,816 | +€14,749 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,476 | €4,857 | +€380 | +8.5% |
| Other operating charges | 640/8 | €5,427 | €3,936 | -€1,491 | -27.5% |
| Gross operating margin | 9900 | €292,894 | €356,743 | +€63,849 | +21.8% |
| Operating profit (loss) | 9901 | -€14,077 | €36,134 | +€50,211 | |
| Financial income | 75/76B | €1,862 | €1,620 | -€243 | -13.0% |
| Recurring financial income | 75 | €1,862 | €1,620 | -€243 | -13.0% |
| Financial charges | 65/66B | €4,302 | €8,636 | +€4,334 | +101% |
| Recurring financial charges | 65 | €4,302 | €8,636 | +€4,334 | +101% |
| Profit (loss) for the period before taxes | 9903 | -€16,516 | €29,118 | +€45,634 | |
| Income taxes | 67/77 | €351 | €362 | +€10 | +3.0% |
| Profit (loss) for the period | 9904 | -€16,867 | €28,756 | +€45,623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,867 | €28,756 | +€45,623 |
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 17 October 2026 via checked.be.