BISTRO IVAN: 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 IVAN
Largest movements
- Cash -€12,728
down €12,728 (-54.9%), from €23,181 to €10,453
mainly Net result for the year (-€9,466) and Deferred charges and accrued income (-€3,473)
- Deferred charges and accrued income +€3,473
new in 2025: €3,473
- Receivables within one year +€1,222
up €1,222 (+52.6%), from €2,322 to €3,544
- Tangible fixed assets +€736
up €736 (+106%), from €692 to €1,428
- Profit (loss) carried forward -€9,466
down €9,466 (-18.1%), from -€52,178 to -€61,645
- Accrued charges and deferred income +€3,681
new in 2025: €3,681
- Advances received -€1,264
down €1,264 (-59.4%), from €2,129 to €865
- Trade debts -€372
down €372 (-3.4%), from €11,060 to €10,688
- Tax, wage and social debts +€350
up €350 (+6.0%), from €5,834 to €6,185
of which Remuneration and social security: +€305
- Gross operating margin -€7,578
down €7,578 (-11.2%), from €67,842 to €60,265
- Staff costs -€1,074
down €1,074 (-1.5%), from €69,638 to €68,564
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 | €30,439 | €23,387 | -€7,051 | -23.2% |
| Fixed assets | 21/28 | €865 | €1,814 | +€948 | +110% |
| Tangible fixed assets | 22/27 | €692 | €1,428 | +€736 | +106% |
| Plant, machinery and equipment | 23 | €692 | €1,428 | +€736 | +106% |
| Financial fixed assets | 28 | €173 | €385 | +€212 | +123% |
| Current assets | 29/58 | €29,573 | €21,574 | -€8,000 | -27.0% |
| Stocks and contracts in progress | 3 | €4,070 | €4,104 | +€34 | +0.8% |
| Stocks | 30/36 | €4,070 | €4,104 | +€34 | +0.8% |
| Amounts receivable within one year | 40/41 | €2,322 | €3,544 | +€1,222 | +52.6% |
| Trade receivables | 40 | €2,322 | €3,544 | +€1,222 | +52.6% |
| Cash at bank and in hand | 54/58 | €23,181 | €10,453 | -€12,728 | -54.9% |
| Deferred charges and accrued income | 490/1 | - | €3,473 | +€3,473 | |
| Total equity and liabilities | 10/49 | €30,439 | €23,387 | -€7,051 | -23.2% |
| Equity | 10/15 | -€33,578 | -€43,045 | -€9,466 | -28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,178 | -€61,645 | -€9,466 | -18.1% |
| Amounts payable | 17/49 | €64,017 | €66,432 | +€2,415 | +3.8% |
| Amounts payable within one year | 42/48 | €64,017 | €62,751 | -€1,266 | -2.0% |
| Trade debts | 44 | €11,060 | €10,688 | -€372 | -3.4% |
| Suppliers | 440/4 | €11,060 | €10,688 | -€372 | -3.4% |
| Advances received on contracts in progress | 46 | €2,129 | €865 | -€1,264 | -59.4% |
| Taxes, remuneration and social security | 45 | €5,834 | €6,185 | +€350 | +6.0% |
| Taxes | 450/3 | €439 | €484 | +€45 | +10.4% |
| Remuneration and social security | 454/9 | €5,396 | €5,701 | +€305 | +5.6% |
| Other amounts payable | 47/48 | €44,993 | €45,013 | +€20 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,681 | +€3,681 | |
| Remuneration, social security and pensions | 62 | €69,638 | €68,564 | -€1,074 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €313 | -€132 | -29.7% |
| Other operating charges | 640/8 | €693 | €711 | +€18 | +2.6% |
| Gross operating margin | 9900 | €67,842 | €60,265 | -€7,578 | -11.2% |
| Operating profit (loss) | 9901 | -€2,934 | -€9,323 | -€6,390 | -218% |
| Financial income | 75/76B | €50 | €26 | -€24 | -48.1% |
| Recurring financial income | 75 | €50 | €26 | -€24 | -48.1% |
| Financial charges | 65/66B | €106 | €169 | +€64 | +60.2% |
| Recurring financial charges | 65 | €106 | €169 | +€64 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,989 | -€9,466 | -€6,478 | -217% |
| Profit (loss) for the period | 9904 | -€2,989 | -€9,466 | -€6,478 | -217% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,989 | -€9,466 | -€6,478 | -217% |
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 15 October 2026 via checked.be.