Bistro Gefran: 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 Gefran
Largest movements
- Tangible fixed assets -€13,480
down €13,480 (-4.5%), from €300,541 to €287,061
of which Land and buildings: -€13,366
- Debts after one year -€33,958
down €33,958 (-22.6%), from €150,575 to €116,617
- Other debts +€12,828
up €12,828 (+22.7%), from €56,440 to €69,268
- Reserves +€10,676
up €10,676 (+53.9%), from €19,791 to €30,468
- Trade debts +€5,118
up €5,118 (+1,659%), from €309 to €5,426
- Tax, wage and social debts -€4,950
down €4,950 (-52.7%), from €9,384 to €4,434
- Financial charges -€1,600
down €1,600 (-22.2%), from €7,212 to €5,612
- Gross operating margin -€1,097
down €1,097 (-2.9%), from €38,393 to €37,296
- Other operating charges +€452
up €452 (+26.1%), from €1,732 to €2,184
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 | €305,215 | €290,779 | -€14,437 | -4.7% |
| Fixed assets | 21/28 | €300,541 | €287,061 | -€13,480 | -4.5% |
| Tangible fixed assets | 22/27 | €300,541 | €287,061 | -€13,480 | -4.5% |
| Land and buildings | 22 | €300,313 | €286,947 | -€13,366 | -4.5% |
| Plant, machinery and equipment | 23 | €228 | €114 | -€114 | -50.0% |
| Current assets | 29/58 | €4,674 | €3,718 | -€956 | -20.5% |
| Amounts receivable within one year | 40/41 | €2,168 | - | -€2,168 | |
| Other amounts receivable | 41 | €2,168 | - | -€2,168 | |
| Cash at bank and in hand | 54/58 | €2,056 | €3,254 | +€1,198 | +58.3% |
| Deferred charges and accrued income | 490/1 | €450 | €464 | +€14 | +3.2% |
| Total equity and liabilities | 10/49 | €305,215 | €290,779 | -€14,437 | -4.7% |
| Equity | 10/15 | €44,791 | €55,468 | +€10,676 | +23.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €19,791 | €30,468 | +€10,676 | +53.9% |
| Distributable reserves | 133 | €19,791 | €30,468 | +€10,676 | +53.9% |
| Amounts payable | 17/49 | €260,424 | €235,311 | -€25,113 | -9.6% |
| Amounts payable after more than one year | 17 | €150,575 | €116,617 | -€33,958 | -22.6% |
| Financial debts | 170/4 | €150,575 | €116,617 | -€33,958 | -22.6% |
| Amounts payable within one year | 42/48 | €104,240 | €113,086 | +€8,846 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €38,107 | €33,958 | -€4,150 | -10.9% |
| Trade debts | 44 | €309 | €5,426 | +€5,118 | +1,659% |
| Suppliers | 440/4 | €309 | €5,426 | +€5,118 | +1,659% |
| Taxes, remuneration and social security | 45 | €9,384 | €4,434 | -€4,950 | -52.7% |
| Taxes | 450/3 | €9,384 | €4,434 | -€4,950 | -52.7% |
| Other amounts payable | 47/48 | €56,440 | €69,268 | +€12,828 | +22.7% |
| Accrued charges and deferred income | 492/3 | €5,609 | €5,607 | -€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,390 | €13,480 | +€91 | +0.7% |
| Other operating charges | 640/8 | €1,732 | €2,184 | +€452 | +26.1% |
| Gross operating margin | 9900 | €38,393 | €37,296 | -€1,097 | -2.9% |
| Operating profit (loss) | 9901 | €23,271 | €21,631 | -€1,640 | -7.0% |
| Financial charges | 65/66B | €7,212 | €5,612 | -€1,600 | -22.2% |
| Recurring financial charges | 65 | €7,212 | €5,612 | -€1,600 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €16,059 | €16,019 | -€40 | -0.3% |
| Income taxes | 67/77 | €5,426 | €5,343 | -€84 | -1.5% |
| Profit (loss) for the period | 9904 | €10,633 | €10,676 | +€43 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,633 | €10,676 | +€43 | +0.4% |
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 16 October 2026 via checked.be.