BISTRO ESTELLE: 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 ESTELLE
Largest movements
- Cash +€5,175
up €5,175 (+63.2%), from €8,191 to €13,366
mainly Net result for the year (+€4,507) and Tax, wage and social debts (+€2,979)
- Tangible fixed assets +€1,660
up €1,660 (+11.9%), from €13,934 to €15,593
of which Furniture and vehicles: +€3,787
- Reserves +€4,507
up €4,507 (+117%), from €3,862 to €8,369
- Tax, wage and social debts +€2,979
up €2,979 (+35.6%), from €8,374 to €11,353
of which Taxes: +€2,979
- Accrued charges and deferred income -€1,570
down €1,570 (-100%), from €1,570 to €0
- Trade debts +€1,039
up €1,039 (+174%), from €596 to €1,636
- Gross operating margin +€1,001
up €1,001 (+7.4%), from €13,578 to €14,579
- Other operating charges -€945
down €945 (-23.0%), from €4,112 to €3,167
- Depreciation +€370
up €370 (+15.2%), from €2,442 to €2,812
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 | €23,998 | €30,767 | +€6,769 | +28.2% |
| Fixed assets | 21/28 | €14,794 | €16,453 | +€1,660 | +11.2% |
| Tangible fixed assets | 22/27 | €13,934 | €15,593 | +€1,660 | +11.9% |
| Plant, machinery and equipment | 23 | €3,581 | €2,681 | -€900 | -25.1% |
| Furniture and vehicles | 24 | €891 | €4,678 | +€3,787 | +425% |
| Other tangible fixed assets | 26 | €9,462 | €8,234 | -€1,228 | -13.0% |
| Financial fixed assets | 28 | €860 | €860 | = | 0.0% |
| Current assets | 29/58 | €9,204 | €14,314 | +€5,110 | +55.5% |
| Stocks and contracts in progress | 3 | €451 | €476 | +€25 | +5.5% |
| Stocks | 30/36 | €451 | €476 | +€25 | +5.5% |
| Amounts receivable within one year | 40/41 | €213 | €121 | -€93 | -43.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €213 | €121 | -€93 | -43.4% |
| Cash at bank and in hand | 54/58 | €8,191 | €13,366 | +€5,175 | +63.2% |
| Deferred charges and accrued income | 490/1 | €349 | €351 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €23,998 | €30,767 | +€6,769 | +28.2% |
| Equity | 10/15 | €6,362 | €10,869 | +€4,507 | +70.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,862 | €8,369 | +€4,507 | +117% |
| Distributable reserves | 133 | €3,862 | €8,369 | +€4,507 | +117% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €17,635 | €19,898 | +€2,262 | +12.8% |
| Amounts payable within one year | 42/48 | €16,065 | €19,898 | +€3,832 | +23.9% |
| Trade debts | 44 | €596 | €1,636 | +€1,039 | +174% |
| Suppliers | 440/4 | €596 | €1,636 | +€1,039 | +174% |
| Taxes, remuneration and social security | 45 | €8,374 | €11,353 | +€2,979 | +35.6% |
| Taxes | 450/3 | €7,374 | €10,353 | +€2,979 | +40.4% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €7,095 | €6,908 | -€186 | -2.6% |
| Accrued charges and deferred income | 492/3 | €1,570 | €0 | -€1,570 | -100% |
| Non-recurring operating income | 76A | €45 | €0 | -€45 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,442 | €2,812 | +€370 | +15.2% |
| Other operating charges | 640/8 | €4,112 | €3,167 | -€945 | -23.0% |
| Gross operating margin | 9900 | €13,578 | €14,579 | +€1,001 | +7.4% |
| Operating profit (loss) | 9901 | €7,025 | €8,601 | +€1,576 | +22.4% |
| Financial charges | 65/66B | €562 | €647 | +€85 | +15.1% |
| Recurring financial charges | 65 | €562 | €647 | +€85 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €6,463 | €7,954 | +€1,491 | +23.1% |
| Income taxes | 67/77 | €3,555 | €3,447 | -€108 | -3.0% |
| Profit (loss) for the period | 9904 | €2,909 | €4,507 | +€1,598 | +54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,909 | €4,507 | +€1,598 | +54.9% |
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 28 October 2026 via checked.be.