BISTRO LIKERT: what changed
What changed
BISTRO LIKERT
NACE 56.220, Contract catering and other food service activities
filed annual accounts (NBB)
Net result for the year
-€9,485
2024 · -€18,617+€9,132
Equity
-€102,607
2024 · -€93,122-€9,485
Cash
€250
2024 · €130+€120
Balance sheet total
€16,786
2024 · €22,423-€5,638
Largest movements
Assets
- Intangible fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Stocks and contracts +€3,500
up €3,500 (+28.0%), from €12,500 to €16,000
- Tangible fixed assets -€3,497
down €3,497 (-86.7%), from €4,033 to €536
of which Plant, machinery and equipment: -€2,809
- Deferred charges and accrued income -€761
no longer reported in 2025 (was €761)
Equity and liabilities
- Other debts +€21,303
up €21,303 (+188%), from €11,306 to €32,609
- Profit (loss) carried forward -€9,485
down €9,485 (-9.5%), from -€99,322 to -€108,807
- Current portion of long-term debt -€6,817
down €6,817 (-55.5%), from €12,294 to €5,477
- Debts after one year -€5,477
no longer reported in 2025 (was €5,477)
- Trade debts -€5,470
down €5,470 (-26.0%), from €21,067 to €15,597
Income statement
- Gross operating margin +€9,645
up €9,645 (+6.7%), from €144,623 to €154,268
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€18,617
Gross operating margin
+€9,645
Staff costs
-€750
Depreciation
+€116
Other operating charges
+€804
Financial charges
-€741
Taxes
+€57
Result 2025
-€9,485
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,362
Investment
€0
Financing
-€7,242
Cash 2024
€130
From operations (derived)
+€7,362
Net result for the year
-€9,485
Depreciation
+€8,497
Stocks and contracts
-€3,500
Deferred charges and accrued income
+€761
Trade debts
-€5,470
Tax, wage and social debts
-€2,253
Other debts
+€21,303
Accrued charges and deferred income
-€2,490
Financing
-€7,242
Debts after one year
-€5,477
Current portion of long-term debt
-€6,817
Short-term financial debts
+€5,051
Cash 2025
€250
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,423 | €16,786 | -€5,638 | -25.1% |
| Fixed assets | 21/28 | €9,033 | €536 | -€8,497 | -94.1% |
| Intangible fixed assets | 21 | €5,000 | - | -€5,000 | |
| Tangible fixed assets | 22/27 | €4,033 | €536 | -€3,497 | -86.7% |
| Plant, machinery and equipment | 23 | €3,035 | €226 | -€2,809 | -92.6% |
| Furniture and vehicles | 24 | €997 | €310 | -€687 | -68.9% |
| Current assets | 29/58 | €13,391 | €16,250 | +€2,859 | +21.3% |
| Stocks and contracts in progress | 3 | €12,500 | €16,000 | +€3,500 | +28.0% |
| Stocks | 30/36 | €12,500 | €16,000 | +€3,500 | +28.0% |
| Cash at bank and in hand | 54/58 | €130 | €250 | +€120 | +92.3% |
| Deferred charges and accrued income | 490/1 | €761 | - | -€761 | |
| Total equity and liabilities | 10/49 | €22,423 | €16,786 | -€5,638 | -25.1% |
| Equity | 10/15 | -€93,122 | -€102,607 | -€9,485 | -10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,322 | -€108,807 | -€9,485 | -9.5% |
| Amounts payable | 17/49 | €115,546 | €119,393 | +€3,847 | +3.3% |
| Amounts payable after more than one year | 17 | €5,477 | - | -€5,477 | |
| Financial debts | 170/4 | €5,477 | - | -€5,477 | |
| Amounts payable within one year | 42/48 | €107,579 | €119,393 | +€11,814 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €12,294 | €5,477 | -€6,817 | -55.5% |
| Financial debts | 43 | €14,944 | €19,995 | +€5,051 | +33.8% |
| Credit institutions | 430/8 | €14,944 | €19,995 | +€5,051 | +33.8% |
| Trade debts | 44 | €21,067 | €15,597 | -€5,470 | -26.0% |
| Suppliers | 440/4 | €21,067 | €15,597 | -€5,470 | -26.0% |
| Taxes, remuneration and social security | 45 | €47,968 | €45,715 | -€2,253 | -4.7% |
| Taxes | 450/3 | €29,278 | €33,231 | +€3,953 | +13.5% |
| Remuneration and social security | 454/9 | €18,690 | €12,483 | -€6,207 | -33.2% |
| Other amounts payable | 47/48 | €11,306 | €32,609 | +€21,303 | +188% |
| Accrued charges and deferred income | 492/3 | €2,490 | - | -€2,490 | |
| Remuneration, social security and pensions | 62 | €145,193 | €145,943 | +€750 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,613 | €8,497 | -€116 | -1.4% |
| Other operating charges | 640/8 | €3,034 | €2,231 | -€804 | -26.5% |
| Gross operating margin | 9900 | €144,623 | €154,268 | +€9,645 | +6.7% |
| Operating profit (loss) | 9901 | -€12,218 | -€2,402 | +€9,816 | +80.3% |
| Financial charges | 65/66B | €6,114 | €6,854 | +€741 | +12.1% |
| Recurring financial charges | 65 | €6,114 | €6,854 | +€741 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,331 | -€9,256 | +€9,075 | +49.5% |
| Income taxes | 67/77 | €286 | €228 | -€57 | -20.0% |
| Profit (loss) for the period | 9904 | -€18,617 | -€9,485 | +€9,132 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,617 | -€9,485 | +€9,132 | +49.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.