BISTRO DES ANGES: 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 DES ANGES
Largest movements
- Tangible fixed assets +€33,107
up €33,107 (+26.9%), from €123,261 to €156,369
of which Furniture and vehicles: +€38,608
- Cash -€28,011
down €28,011 (-66.6%), from €42,072 to €14,061
mainly Investment in fixed assets (net) (-€52,626) and Receivables within one year (-€25,950)
- Receivables within one year +€25,950
up €25,950 (+251%), from €10,331 to €36,281
of which Other amounts receivable: +€20,815
- Intangible fixed assets -€25,000
down €25,000 (-10.8%), from €231,694 to €206,694
- Current portion of long-term debt +€12,986
up €12,986 (+28.5%), from €45,551 to €58,538
- Tax, wage and social debts +€6,423
up €6,423 (+28.4%), from €22,626 to €29,049
of which Taxes: +€6,874
- Gross operating margin +€83,764
up €83,764 (+46.3%), from €180,835 to €264,599
- Staff costs +€70,207
up €70,207 (+54.8%), from €128,142 to €198,349
- Depreciation +€16,486
up €16,486 (+58.8%), from €28,033 to €44,519
- Financial charges -€3,256
down €3,256 (-14.7%), from €22,164 to €18,908
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 | €431,117 | €442,427 | +€11,310 | +2.6% |
| Fixed assets | 21/28 | €354,955 | €363,063 | +€8,107 | +2.3% |
| Intangible fixed assets | 21 | €231,694 | €206,694 | -€25,000 | -10.8% |
| Tangible fixed assets | 22/27 | €123,261 | €156,369 | +€33,107 | +26.9% |
| Plant, machinery and equipment | 23 | €98,441 | €88,499 | -€9,942 | -10.1% |
| Furniture and vehicles | 24 | €24,821 | €63,429 | +€38,608 | +156% |
| Other tangible fixed assets | 26 | - | €4,441 | +€4,441 | |
| Current assets | 29/58 | €76,162 | €79,365 | +€3,203 | +4.2% |
| Stocks and contracts in progress | 3 | €23,759 | €25,786 | +€2,027 | +8.5% |
| Stocks | 30/36 | €23,759 | €25,786 | +€2,027 | +8.5% |
| Amounts receivable within one year | 40/41 | €10,331 | €36,281 | +€25,950 | +251% |
| Trade receivables | 40 | €461 | €5,596 | +€5,135 | +1,114% |
| Other amounts receivable | 41 | €9,870 | €30,685 | +€20,815 | +211% |
| Cash at bank and in hand | 54/58 | €42,072 | €14,061 | -€28,011 | -66.6% |
| Deferred charges and accrued income | 490/1 | - | €3,236 | +€3,236 | |
| Total equity and liabilities | 10/49 | €431,117 | €442,427 | +€11,310 | +2.6% |
| Equity | 10/15 | €21,296 | €20,151 | -€1,145 | -5.4% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296 | -€849 | -€1,145 | |
| Amounts payable | 17/49 | €409,821 | €422,276 | +€12,456 | +3.0% |
| Amounts payable after more than one year | 17 | €228,875 | €224,599 | -€4,275 | -1.9% |
| Financial debts | 170/4 | €228,875 | €224,599 | -€4,275 | -1.9% |
| Amounts payable within one year | 42/48 | €180,946 | €197,677 | +€16,731 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €45,551 | €58,538 | +€12,986 | +28.5% |
| Trade debts | 44 | €112,586 | €109,191 | -€3,395 | -3.0% |
| Suppliers | 440/4 | €112,586 | €109,191 | -€3,395 | -3.0% |
| Taxes, remuneration and social security | 45 | €22,626 | €29,049 | +€6,423 | +28.4% |
| Taxes | 450/3 | €7,955 | €14,828 | +€6,874 | +86.4% |
| Remuneration and social security | 454/9 | €14,671 | €14,221 | -€451 | -3.1% |
| Other amounts payable | 47/48 | €183 | €900 | +€717 | +393% |
| Remuneration, social security and pensions | 62 | €128,142 | €198,349 | +€70,207 | +54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,033 | €44,519 | +€16,486 | +58.8% |
| Other operating charges | 640/8 | €2,070 | €3,797 | +€1,726 | +83.4% |
| Gross operating margin | 9900 | €180,835 | €264,599 | +€83,764 | +46.3% |
| Operating profit (loss) | 9901 | €22,590 | €17,935 | -€4,655 | -20.6% |
| Financial income | 75/76B | - | €86 | +€86 | |
| Recurring financial income | 75 | - | €86 | +€86 | |
| Financial charges | 65/66B | €22,164 | €18,908 | -€3,256 | -14.7% |
| Recurring financial charges | 65 | €22,164 | €18,908 | -€3,256 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €426 | -€887 | -€1,313 | |
| Income taxes | 67/77 | €130 | €258 | +€128 | +98.4% |
| Profit (loss) for the period | 9904 | €296 | -€1,145 | -€1,441 | |
| Profit (loss) for the period to be appropriated | 9905 | €296 | -€1,145 | -€1,441 |
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 23 October 2026 via checked.be.