Bistro Louis: 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 Louis
Largest movements
- Receivables within one year +€24,050
new in 2025: €24,050
- Intangible fixed assets -€23,852
down €23,852 (-100%), from €23,852 to €0
- Cash +€6,149
up €6,149 (+84.5%), from €7,278 to €13,427
mainly Trade debts (+€31,529) and Investment in fixed assets (net) (+€23,852)
- Tangible fixed assets -€2,858
down €2,858 (-31.4%), from €9,089 to €6,232
of which Plant, machinery and equipment: -€2,558
- Deferred charges and accrued income -€1,052
down €1,052 (-76.9%), from €1,368 to €316
- Trade debts +€31,529
up €31,529 (+202%), from €15,637 to €47,166
- Tax, wage and social debts -€16,879
down €16,879 (-68.5%), from €24,645 to €7,767
of which Remuneration and social security: -€11,704
- Profit (loss) carried forward -€8,108
down €8,108 (-216%), from -€3,750 to -€11,858
- Other debts -€4,354
down €4,354 (-100%), from €4,354 to €0
- Gross operating margin -€37,969
down €37,969 (-53.5%), from €70,937 to €32,968
- Staff costs -€31,845
down €31,845 (-70.4%), from €45,233 to €13,388
- Depreciation -€3,000
down €3,000 (-51.2%), from €5,858 to €2,858
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 | €50,887 | €53,075 | +€2,188 | +4.3% |
| Fixed assets | 21/28 | €37,442 | €10,732 | -€26,710 | -71.3% |
| Intangible fixed assets | 21 | €23,852 | €0 | -€23,852 | -100% |
| Tangible fixed assets | 22/27 | €9,089 | €6,232 | -€2,858 | -31.4% |
| Plant, machinery and equipment | 23 | €7,955 | €5,397 | -€2,558 | -32.2% |
| Furniture and vehicles | 24 | €1,134 | €834 | -€300 | -26.4% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €13,445 | €42,343 | +€28,898 | +215% |
| Stocks and contracts in progress | 3 | €4,800 | €4,550 | -€250 | -5.2% |
| Stocks | 30/36 | €4,800 | €4,550 | -€250 | -5.2% |
| Amounts receivable within one year | 40/41 | - | €24,050 | +€24,050 | |
| Other amounts receivable | 41 | - | €24,050 | +€24,050 | |
| Cash at bank and in hand | 54/58 | €7,278 | €13,427 | +€6,149 | +84.5% |
| Deferred charges and accrued income | 490/1 | €1,368 | €316 | -€1,052 | -76.9% |
| Total equity and liabilities | 10/49 | €50,887 | €53,075 | +€2,188 | +4.3% |
| Equity | 10/15 | €6,250 | -€1,858 | -€8,108 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,750 | -€11,858 | -€8,108 | -216% |
| Amounts payable | 17/49 | €44,637 | €54,932 | +€10,296 | +23.1% |
| Amounts payable within one year | 42/48 | €44,637 | €54,932 | +€10,296 | +23.1% |
| Trade debts | 44 | €15,637 | €47,166 | +€31,529 | +202% |
| Suppliers | 440/4 | €15,637 | €47,166 | +€31,529 | +202% |
| Taxes, remuneration and social security | 45 | €24,645 | €7,767 | -€16,879 | -68.5% |
| Taxes | 450/3 | €11,996 | €6,821 | -€5,175 | -43.1% |
| Remuneration and social security | 454/9 | €12,649 | €945 | -€11,704 | -92.5% |
| Other amounts payable | 47/48 | €4,354 | €0 | -€4,354 | -100% |
| Remuneration, social security and pensions | 62 | €45,233 | €13,388 | -€31,845 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,858 | €2,858 | -€3,000 | -51.2% |
| Other operating charges | 640/8 | €325 | €388 | +€63 | +19.5% |
| Non-recurring operating charges | 66A | - | €23,852 | +€23,852 | |
| Gross operating margin | 9900 | €70,937 | €32,968 | -€37,969 | -53.5% |
| Operating profit (loss) | 9901 | €19,521 | -€7,519 | -€27,039 | |
| Financial income | 75/76B | €379 | €64 | -€315 | -83.0% |
| Recurring financial income | 75 | €379 | €64 | -€315 | -83.0% |
| Financial charges | 65/66B | €268 | €654 | +€386 | +144% |
| Recurring financial charges | 65 | €268 | €654 | +€386 | +144% |
| Profit (loss) for the period before taxes | 9903 | €19,632 | -€8,108 | -€27,740 | |
| Profit (loss) for the period | 9904 | €19,632 | -€8,108 | -€27,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,632 | -€8,108 | -€27,740 |
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 25 October 2026 via checked.be.