BISTRO MEAT: 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 MEAT
Largest movements
- Receivables within one year +€183,148
up €183,148 (+992%), from €18,461 to €201,609
of which Other amounts receivable: +€183,220
- Cash -€130,931
down €130,931 (-48.2%), from €271,776 to €140,846
mainly Receivables within one year (-€183,148) and Contributions, distributions and other (-€62,000)
- Stocks and contracts +€27,945
up €27,945 (+178%), from €15,666 to €43,611
- Tangible fixed assets +€18,302
up €18,302 (+856%), from €2,139 to €20,442
of which Plant, machinery and equipment: +€18,318
- Other debts +€80,276
new in 2025: €80,276
- Profit (loss) carried forward +€11,940
up €11,940 (+5.1%), from €236,020 to €247,960
- Trade debts +€5,235
up €5,235 (+23.4%), from €22,357 to €27,592
- Gross operating margin +€11,176
up €11,176 (+5.8%), from €194,257 to €205,433
- Other operating charges +€5,877
up €5,877 (+123%), from €4,782 to €10,659
- Financial charges -€5,323
down €5,323 (-23.1%), from €23,010 to €17,687
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 | €308,043 | €408,918 | +€100,875 | +32.7% |
| Fixed assets | 21/28 | €2,139 | €20,442 | +€18,302 | +856% |
| Tangible fixed assets | 22/27 | €2,139 | €20,442 | +€18,302 | +856% |
| Plant, machinery and equipment | 23 | €2,124 | €20,442 | +€18,318 | +862% |
| Furniture and vehicles | 24 | €15 | €0 | -€15 | -100% |
| Current assets | 29/58 | €305,903 | €388,476 | +€82,573 | +27.0% |
| Stocks and contracts in progress | 3 | €15,666 | €43,611 | +€27,945 | +178% |
| Stocks | 30/36 | €15,666 | €43,611 | +€27,945 | +178% |
| Amounts receivable within one year | 40/41 | €18,461 | €201,609 | +€183,148 | +992% |
| Trade receivables | 40 | €505 | €433 | -€72 | -14.2% |
| Other amounts receivable | 41 | €17,956 | €201,175 | +€183,220 | +1,020% |
| Cash at bank and in hand | 54/58 | €271,776 | €140,846 | -€130,931 | -48.2% |
| Deferred charges and accrued income | 490/1 | €0 | €2,411 | +€2,411 | |
| Total equity and liabilities | 10/49 | €308,043 | €408,918 | +€100,875 | +32.7% |
| Equity | 10/15 | €238,020 | €249,960 | +€11,940 | +5.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236,020 | €247,960 | +€11,940 | +5.1% |
| Amounts payable | 17/49 | €70,023 | €158,957 | +€88,935 | +127% |
| Amounts payable within one year | 42/48 | €70,023 | €158,957 | +€88,935 | +127% |
| Trade debts | 44 | €22,357 | €27,592 | +€5,235 | +23.4% |
| Suppliers | 440/4 | €22,357 | €27,592 | +€5,235 | +23.4% |
| Taxes, remuneration and social security | 45 | €47,666 | €51,090 | +€3,424 | +7.2% |
| Taxes | 450/3 | €37,115 | €42,924 | +€5,809 | +15.7% |
| Remuneration and social security | 454/9 | €10,551 | €8,166 | -€2,385 | -22.6% |
| Other amounts payable | 47/48 | - | €80,276 | +€80,276 | |
| Remuneration, social security and pensions | 62 | €80,518 | €79,428 | -€1,090 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €3,332 | +€1,595 | +91.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,782 | €10,659 | +€5,877 | +123% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €194,257 | €205,433 | +€11,176 | +5.8% |
| Operating profit (loss) | 9901 | €107,221 | €112,014 | +€4,793 | +4.5% |
| Financial income | 75/76B | €1,057 | €225 | -€831 | -78.7% |
| Recurring financial income | 75 | €1,057 | €225 | -€831 | -78.7% |
| Financial charges | 65/66B | €23,010 | €17,687 | -€5,323 | -23.1% |
| Recurring financial charges | 65 | €23,010 | €17,687 | -€5,323 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €85,267 | €94,552 | +€9,285 | +10.9% |
| Income taxes | 67/77 | €22,257 | €20,612 | -€1,645 | -7.4% |
| Profit (loss) for the period | 9904 | €63,010 | €73,940 | +€10,930 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,010 | €73,940 | +€10,930 | +17.3% |
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 17 October 2026 via checked.be.