Bistro Eugeen: what changed
Two fiscal 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 Eugeen
Largest movements
- Tangible fixed assets -€49,407
down €49,407 (-9.6%), from €514,381 to €464,974
- Cash +€17,010
up €17,010 (+15.6%), from €109,370 to €126,380
mainly Depreciation (+€50,722) and Net result for the year (+€22,074)
- Tax, wage and social debts -€24,244
down €24,244 (-46.6%), from €52,044 to €27,800
of which Taxes: -€24,881
- Reserves +€22,074
up €22,074 (+25.0%), from €88,185 to €110,258
- Debts after one year -€19,734
down €19,734 (-10.0%), from €198,234 to €178,500
- Trade debts -€6,788
down €6,788 (-53.2%), from €12,759 to €5,972
- Staff costs -€34,660
down €34,660 (-11.1%), from €311,391 to €276,731
- Financial charges +€17,789
up €17,789 (+530.8%), from €3,352 to €21,140
- Gross operating margin -€7,702
down €7,702 (-2.0%), from €388,890 to €381,188
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.
Cash bridge derived
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 | €628,097 | €599,228 | -€28,869 | -4.6% |
| Fixed assets | 21/28 | €514,381 | €464,974 | -€49,407 | -9.6% |
| Tangible fixed assets | 22/27 | €514,381 | €464,974 | -€49,407 | -9.6% |
| Land and buildings | 22 | €376,597 | €358,789 | -€17,808 | -4.7% |
| Plant, machinery and equipment | 23 | €116,010 | €93,259 | -€22,751 | -19.6% |
| Furniture and vehicles | 24 | €21,774 | €12,926 | -€8,848 | -40.6% |
| Current assets | 29/58 | €113,715 | €134,254 | +€20,539 | +18.1% |
| Stocks and contracts in progress | 3 | €3,896 | €4,133 | +€237 | +6.1% |
| Stocks | 30/36 | €3,896 | €4,133 | +€237 | +6.1% |
| Amounts receivable within one year | 40/41 | €140 | €3,741 | +€3,602 | +2580.1% |
| Trade receivables | 40 | - | €3,741 | +€3,741 | |
| Other amounts receivable | 41 | €140 | €0 | -€140 | -100.0% |
| Cash at bank and in hand | 54/58 | €109,370 | €126,380 | +€17,010 | +15.6% |
| Deferred charges and accrued income | 490/1 | €310 | €0 | -€310 | -100.0% |
| Total equity and liabilities | 10/49 | €628,097 | €599,228 | -€28,869 | -4.6% |
| Equity | 10/15 | €113,185 | €135,258 | +€22,074 | +19.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €88,185 | €110,258 | +€22,074 | +25.0% |
| Distributable reserves | 133 | €88,185 | €110,258 | +€22,074 | +25.0% |
| Amounts payable | 17/49 | €514,912 | €463,970 | -€50,942 | -9.9% |
| Amounts payable after more than one year | 17 | €198,234 | €178,500 | -€19,734 | -10.0% |
| Financial debts | 170/4 | €198,234 | €178,500 | -€19,734 | -10.0% |
| Amounts payable within one year | 42/48 | €316,678 | €285,470 | -€31,208 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €23,667 | €25,703 | +€2,037 | +8.6% |
| Trade debts | 44 | €12,759 | €5,972 | -€6,788 | -53.2% |
| Suppliers | 440/4 | €12,759 | €5,972 | -€6,788 | -53.2% |
| Taxes, remuneration and social security | 45 | €52,044 | €27,800 | -€24,244 | -46.6% |
| Taxes | 450/3 | €40,667 | €15,785 | -€24,881 | -61.2% |
| Remuneration and social security | 454/9 | €11,377 | €12,015 | +€638 | +5.6% |
| Other amounts payable | 47/48 | €228,208 | €225,994 | -€2,214 | -1.0% |
| Remuneration, social security and pensions | 62 | €311,391 | €276,731 | -€34,660 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,058 | €50,722 | +€664 | +1.3% |
| Other operating charges | 640/8 | €4,491 | €4,658 | +€167 | +3.7% |
| Gross operating margin | 9900 | €388,890 | €381,188 | -€7,702 | -2.0% |
| Operating profit (loss) | 9901 | €22,951 | €49,077 | +€26,127 | +113.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,352 | €21,140 | +€17,789 | +530.8% |
| Recurring financial charges | 65 | €3,352 | €21,140 | +€17,789 | +530.8% |
| Profit (loss) for the period before taxes | 9903 | €19,599 | €27,937 | +€8,338 | +42.5% |
| Income taxes | 67/77 | €3,948 | €5,864 | +€1,916 | +48.5% |
| Profit (loss) for the period | 9904 | €15,652 | €22,074 | +€6,422 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,652 | €22,074 | +€6,422 | +41.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.