Bistro Dhôme: 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 Dhôme
Largest movements
- Tangible fixed assets -€7,423
down €7,423 (-4.8%), from €154,141 to €146,718
of which Land and buildings: -€6,150
- Deferred charges and accrued income +€5,550
new in 2025: €5,550
- Profit (loss) carried forward +€13,569
up €13,569 (+7.9%), from -€171,268 to -€157,699
- Other debts -€12,013
down €12,013 (-12.7%), from €94,591 to €82,578
- Tax, wage and social debts -€11,942
down €11,942 (-40.6%), from €29,391 to €17,449
of which Remuneration and social security: -€14,035
- Trade debts -€8,015
down €8,015 (-9.2%), from €87,363 to €79,348
- Advances received +€7,956
new in 2025: €7,956
- Staff costs +€52,871
up €52,871 (+36.6%), from €144,461 to €197,332
- Gross operating margin +€51,794
up €51,794 (+29.3%), from €176,839 to €228,633
- Financial income +€6,872
up €6,872 (+27,488%), from €25 to €6,897
- Financial charges -€4,898
down €4,898 (-33.4%), from €14,656 to €9,758
- Taxes +€2,425
up €2,425 (+80.7%), from €3,006 to €5,431
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,943 | €186,409 | +€466 | +0.3% |
| Formation expenses | 20 | €950 | €950 | = | 0.0% |
| Fixed assets | 21/28 | €158,103 | €150,680 | -€7,423 | -4.7% |
| Tangible fixed assets | 22/27 | €154,141 | €146,718 | -€7,423 | -4.8% |
| Land and buildings | 22 | €143,842 | €137,692 | -€6,150 | -4.3% |
| Plant, machinery and equipment | 23 | €6,862 | €6,339 | -€523 | -7.6% |
| Other tangible fixed assets | 26 | €3,437 | €2,687 | -€750 | -21.8% |
| Financial fixed assets | 28 | €3,962 | €3,962 | = | 0.0% |
| Current assets | 29/58 | €26,890 | €34,779 | +€7,889 | +29.3% |
| Stocks and contracts in progress | 3 | €10,323 | €10,871 | +€548 | +5.3% |
| Stocks | 30/36 | €10,323 | €10,871 | +€548 | +5.3% |
| Amounts receivable within one year | 40/41 | €16,567 | €18,358 | +€1,791 | +10.8% |
| Trade receivables | 40 | €16,567 | €18,358 | +€1,791 | +10.8% |
| Deferred charges and accrued income | 490/1 | - | €5,550 | +€5,550 | |
| Total equity and liabilities | 10/49 | €185,943 | €186,409 | +€466 | +0.3% |
| Equity | 10/15 | -€152,624 | -€139,055 | +€13,569 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44 | €44 | = | 0.0% |
| Non-distributable reserves | 130/1 | €44 | €44 | = | 0.0% |
| Reserves not available under the articles | 1311 | €44 | €44 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,268 | -€157,699 | +€13,569 | +7.9% |
| Amounts payable | 17/49 | €338,567 | €325,464 | -€13,103 | -3.9% |
| Amounts payable after more than one year | 17 | €92,514 | €97,786 | +€5,272 | +5.7% |
| Financial debts | 170/4 | €92,514 | €97,786 | +€5,272 | +5.7% |
| Amounts payable within one year | 42/48 | €244,803 | €227,678 | -€17,125 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €33,458 | €32,654 | -€804 | -2.4% |
| Financial debts | 43 | - | €7,693 | +€7,693 | |
| Credit institutions | 430/8 | - | €7,693 | +€7,693 | |
| Trade debts | 44 | €87,363 | €79,348 | -€8,015 | -9.2% |
| Suppliers | 440/4 | €87,363 | €79,348 | -€8,015 | -9.2% |
| Advances received on contracts in progress | 46 | - | €7,956 | +€7,956 | |
| Taxes, remuneration and social security | 45 | €29,391 | €17,449 | -€11,942 | -40.6% |
| Taxes | 450/3 | - | €2,093 | +€2,093 | |
| Remuneration and social security | 454/9 | €29,391 | €15,356 | -€14,035 | -47.8% |
| Other amounts payable | 47/48 | €94,591 | €82,578 | -€12,013 | -12.7% |
| Accrued charges and deferred income | 492/3 | €1,250 | - | -€1,250 | |
| Remuneration, social security and pensions | 62 | €144,461 | €197,332 | +€52,871 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,033 | €8,829 | +€796 | +9.9% |
| Other operating charges | 640/8 | €276 | €611 | +€335 | +121% |
| Gross operating margin | 9900 | €176,839 | €228,633 | +€51,794 | +29.3% |
| Operating profit (loss) | 9901 | €24,069 | €21,861 | -€2,208 | -9.2% |
| Financial income | 75/76B | €25 | €6,897 | +€6,872 | +27,488% |
| Recurring financial income | 75 | €25 | €6,897 | +€6,872 | +27,488% |
| Financial charges | 65/66B | €14,656 | €9,758 | -€4,898 | -33.4% |
| Recurring financial charges | 65 | €14,656 | €9,758 | -€4,898 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €9,438 | €19,000 | +€9,562 | +101% |
| Income taxes | 67/77 | €3,006 | €5,431 | +€2,425 | +80.7% |
| Profit (loss) for the period | 9904 | €6,432 | €13,569 | +€7,137 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €6,432 | €13,569 | +€7,137 | +111% |
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 30 October 2026 via checked.be.