Bistro Léon: 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 Léon
Largest movements
- Tangible fixed assets +€15,701
up €15,701 (+15.6%), from €100,722 to €116,423
of which Plant, machinery and equipment: +€15,686
- Cash +€14,027
up €14,027 (+74.2%), from €18,909 to €32,936
mainly Net result for the year (+€28,255) and Depreciation (+€16,401)
- Receivables within one year +€3,834
up €3,834 (+409%), from €939 to €4,773
of which Other amounts receivable: +€4,592
- Reserves +€28,255
up €28,255 (+58.5%), from €48,274 to €76,530
- Other debts +€9,214
up €9,214, from €0 to €9,214
- Tax, wage and social debts -€2,378
down €2,378 (-15.6%), from €15,210 to €12,832
of which Taxes: -€6,890
- Gross operating margin +€66,498
up €66,498 (+127%), from €52,337 to €118,836
- Staff costs +€41,268
up €41,268 (+359%), from €11,480 to €52,748
- Financial charges +€7,334
up €7,334 (+185%), from €3,966 to €11,301
- Depreciation +€6,620
up €6,620 (+67.7%), from €9,781 to €16,401
- Taxes +€2,272
up €2,272 (+34.3%), from €6,619 to €8,891
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 | €128,747 | €164,120 | +€35,373 | +27.5% |
| Fixed assets | 21/28 | €101,622 | €117,323 | +€15,701 | +15.5% |
| Tangible fixed assets | 22/27 | €100,722 | €116,423 | +€15,701 | +15.6% |
| Plant, machinery and equipment | 23 | €86,214 | €101,900 | +€15,686 | +18.2% |
| Furniture and vehicles | 24 | €14,508 | €14,523 | +€15 | +0.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €27,125 | €46,797 | +€19,672 | +72.5% |
| Stocks and contracts in progress | 3 | €4,500 | €6,000 | +€1,500 | +33.3% |
| Stocks | 30/36 | €4,500 | €6,000 | +€1,500 | +33.3% |
| Amounts receivable within one year | 40/41 | €939 | €4,773 | +€3,834 | +409% |
| Trade receivables | 40 | €758 | €0 | -€758 | -100% |
| Other amounts receivable | 41 | €180 | €4,773 | +€4,592 | +2,545% |
| Cash at bank and in hand | 54/58 | €18,909 | €32,936 | +€14,027 | +74.2% |
| Deferred charges and accrued income | 490/1 | €2,777 | €3,088 | +€310 | +11.2% |
| Total equity and liabilities | 10/49 | €128,747 | €164,120 | +€35,373 | +27.5% |
| Equity | 10/15 | €48,374 | €76,630 | +€28,255 | +58.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €48,274 | €76,530 | +€28,255 | +58.5% |
| Distributable reserves | 133 | €48,274 | €76,530 | +€28,255 | +58.5% |
| Amounts payable | 17/49 | €80,372 | €87,490 | +€7,118 | +8.9% |
| Amounts payable after more than one year | 17 | €45,164 | €46,164 | +€1,000 | +2.2% |
| Financial debts | 170/4 | €45,164 | €46,164 | +€1,000 | +2.2% |
| Amounts payable within one year | 42/48 | €35,208 | €41,326 | +€6,118 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €11,203 | €11,664 | +€461 | +4.1% |
| Financial debts | 43 | - | €21 | +€21 | |
| Credit institutions | 430/8 | - | €21 | +€21 | |
| Trade debts | 44 | €4,180 | €2,860 | -€1,320 | -31.6% |
| Suppliers | 440/4 | €4,180 | €2,860 | -€1,320 | -31.6% |
| Advances received on contracts in progress | 46 | €4,615 | €4,735 | +€121 | +2.6% |
| Taxes, remuneration and social security | 45 | €15,210 | €12,832 | -€2,378 | -15.6% |
| Taxes | 450/3 | €14,559 | €7,669 | -€6,890 | -47.3% |
| Remuneration and social security | 454/9 | €651 | €5,163 | +€4,512 | +693% |
| Other amounts payable | 47/48 | €0 | €9,214 | +€9,214 | |
| Remuneration, social security and pensions | 62 | €11,480 | €52,748 | +€41,268 | +359% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,781 | €16,401 | +€6,620 | +67.7% |
| Other operating charges | 640/8 | €994 | €1,241 | +€247 | +24.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €52,337 | €118,836 | +€66,498 | +127% |
| Operating profit (loss) | 9901 | €30,083 | €48,447 | +€18,363 | +61.0% |
| Financial income | 75/76B | €77 | €0 | -€77 | -100.0% |
| Recurring financial income | 75 | €77 | €0 | -€77 | -100.0% |
| Financial charges | 65/66B | €3,966 | €11,301 | +€7,334 | +185% |
| Recurring financial charges | 65 | €3,966 | €11,301 | +€7,334 | +185% |
| Profit (loss) for the period before taxes | 9903 | €26,195 | €37,146 | +€10,951 | +41.8% |
| Income taxes | 67/77 | €6,619 | €8,891 | +€2,272 | +34.3% |
| Profit (loss) for the period | 9904 | €19,576 | €28,255 | +€8,679 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,576 | €28,255 | +€8,679 | +44.3% |
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 18 October 2026 via checked.be.