Bistro Léo: 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 Léo
Largest movements
- Cash -€116,489
down €116,489 (-50.5%), from €230,679 to €114,189
mainly Contributions, distributions and other (-€80,000) and Trade debts (-€64,711)
- Deferred charges and accrued income -€23,693
down €23,693 (-71.8%), from €32,982 to €9,289
- Receivables within one year -€13,818
down €13,818 (-25.5%), from €54,279 to €40,462
of which Trade receivables: -€30,485
- Tangible fixed assets -€9,820
down €9,820 (-21.5%), from €45,722 to €35,902
of which Plant, machinery and equipment: -€9,461
- Trade debts -€64,711
down €64,711 (-88.3%), from €73,302 to €8,591
- Other debts -€56,641
down €56,641 (-38.6%), from €146,641 to €90,000
- Tax, wage and social debts -€17,101
down €17,101 (-17.5%), from €97,980 to €80,879
of which Taxes: -€30,292
- Accrued charges and deferred income -€13,698
down €13,698 (-55.0%), from €24,926 to €11,228
- Staff costs +€23,739
up €23,739 (+3.0%), from €784,712 to €808,451
- Taxes -€13,636
down €13,636 (-33.2%), from €41,067 to €27,432
- Gross operating margin -€10,646
down €10,646 (-1.1%), from €961,594 to €950,947
- Financial income -€9,795
down €9,795 (-77.3%), from €12,668 to €2,873
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 | €372,857 | €212,696 | -€160,161 | -43.0% |
| Fixed assets | 21/28 | €45,722 | €35,902 | -€9,820 | -21.5% |
| Tangible fixed assets | 22/27 | €45,722 | €35,902 | -€9,820 | -21.5% |
| Plant, machinery and equipment | 23 | €41,870 | €32,409 | -€9,461 | -22.6% |
| Furniture and vehicles | 24 | €2,297 | €2,916 | +€619 | +26.9% |
| Other tangible fixed assets | 26 | €1,555 | €577 | -€978 | -62.9% |
| Current assets | 29/58 | €327,135 | €176,795 | -€150,340 | -46.0% |
| Stocks and contracts in progress | 3 | €9,195 | €12,855 | +€3,660 | +39.8% |
| Stocks | 30/36 | €9,195 | €12,855 | +€3,660 | +39.8% |
| Amounts receivable within one year | 40/41 | €54,279 | €40,462 | -€13,818 | -25.5% |
| Trade receivables | 40 | €40,950 | €10,466 | -€30,485 | -74.4% |
| Other amounts receivable | 41 | €13,329 | €29,996 | +€16,667 | +125% |
| Cash at bank and in hand | 54/58 | €230,679 | €114,189 | -€116,489 | -50.5% |
| Deferred charges and accrued income | 490/1 | €32,982 | €9,289 | -€23,693 | -71.8% |
| Total equity and liabilities | 10/49 | €372,857 | €212,696 | -€160,161 | -43.0% |
| Equity | 10/15 | €23,124 | €20,665 | -€2,459 | -10.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,124 | €665 | -€2,459 | -78.7% |
| Amounts payable | 17/49 | €349,734 | €192,032 | -€157,702 | -45.1% |
| Amounts payable after more than one year | 17 | €1,283 | - | -€1,283 | |
| Financial debts | 170/4 | €1,283 | - | -€1,283 | |
| Amounts payable within one year | 42/48 | €323,524 | €180,803 | -€142,721 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €5,002 | €1,283 | -€3,718 | -74.3% |
| Trade debts | 44 | €73,302 | €8,591 | -€64,711 | -88.3% |
| Suppliers | 440/4 | €73,302 | €8,591 | -€64,711 | -88.3% |
| Advances received on contracts in progress | 46 | €600 | €50 | -€550 | -91.7% |
| Taxes, remuneration and social security | 45 | €97,980 | €80,879 | -€17,101 | -17.5% |
| Taxes | 450/3 | €44,310 | €14,017 | -€30,292 | -68.4% |
| Remuneration and social security | 454/9 | €53,670 | €66,861 | +€13,192 | +24.6% |
| Other amounts payable | 47/48 | €146,641 | €90,000 | -€56,641 | -38.6% |
| Accrued charges and deferred income | 492/3 | €24,926 | €11,228 | -€13,698 | -55.0% |
| Remuneration, social security and pensions | 62 | €784,712 | €808,451 | +€23,739 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,207 | €13,831 | +€625 | +4.7% |
| Other operating charges | 640/8 | €18,898 | €20,115 | +€1,217 | +6.4% |
| Non-recurring operating charges | 66A | €221 | - | -€221 | |
| Gross operating margin | 9900 | €961,594 | €950,947 | -€10,646 | -1.1% |
| Operating profit (loss) | 9901 | €144,556 | €108,549 | -€36,006 | -24.9% |
| Financial income | 75/76B | €12,668 | €2,873 | -€9,795 | -77.3% |
| Recurring financial income | 75 | €12,668 | €2,873 | -€9,795 | -77.3% |
| Financial charges | 65/66B | €9,085 | €6,449 | -€2,636 | -29.0% |
| Recurring financial charges | 65 | €9,085 | €6,449 | -€2,636 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €148,139 | €104,973 | -€43,166 | -29.1% |
| Income taxes | 67/77 | €41,067 | €27,432 | -€13,636 | -33.2% |
| Profit (loss) for the period | 9904 | €107,072 | €77,541 | -€29,530 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,072 | €77,541 | -€29,530 | -27.6% |
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 23 October 2026 via checked.be.