BISTRO MIDI: 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 MIDI
Largest movements
- Cash +€15,358
up €15,358 (+34.3%), from €44,721 to €60,079
mainly Net result for the year (+€18,070) and Receivables within one year (+€8,443)
- Receivables within one year -€8,443
down €8,443 (-74.4%), from €11,348 to €2,905
of which Trade receivables: -€7,115
- Tangible fixed assets -€2,080
down €2,080 (-9.6%), from €21,571 to €19,492
of which Plant, machinery and equipment: -€3,119
- Deferred charges and accrued income -€1,208
down €1,208 (-36.3%), from €3,328 to €2,120
- Stocks and contracts +€1,121
up €1,121 (+13.5%), from €8,335 to €9,456
- Reserves +€18,070
up €18,070 (+51.9%), from €34,807 to €52,877
- Other debts -€14,647
down €14,647 (-88.4%), from €16,568 to €1,921
- Trade debts +€5,830
up €5,830 (+80.1%), from €7,279 to €13,109
- Short-term financial debts -€2,650
down €2,650 (-66.2%), from €4,000 to €1,350
- Current portion of long-term debt -€1,863
down €1,863 (-37.4%), from €4,977 to €3,113
- Gross operating margin +€12,847
up €12,847 (+45.1%), from €28,487 to €41,334
- Staff costs +€3,972
new in 2025: €3,972
- Taxes +€2,290
up €2,290 (+41.3%), from €5,544 to €7,834
- Depreciation +€894
up €894 (+16.6%), from €5,378 to €6,272
- Financial charges +€807
up €807 (+26.3%), from €3,072 to €3,879
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 | €89,303 | €94,052 | +€4,749 | +5.3% |
| Fixed assets | 21/28 | €21,571 | €19,492 | -€2,080 | -9.6% |
| Tangible fixed assets | 22/27 | €21,571 | €19,492 | -€2,080 | -9.6% |
| Plant, machinery and equipment | 23 | €9,788 | €6,669 | -€3,119 | -31.9% |
| Furniture and vehicles | 24 | €659 | - | -€659 | |
| Other tangible fixed assets | 26 | €11,125 | €12,823 | +€1,698 | +15.3% |
| Current assets | 29/58 | €67,732 | €74,560 | +€6,828 | +10.1% |
| Stocks and contracts in progress | 3 | €8,335 | €9,456 | +€1,121 | +13.5% |
| Stocks | 30/36 | €8,335 | €9,456 | +€1,121 | +13.5% |
| Amounts receivable within one year | 40/41 | €11,348 | €2,905 | -€8,443 | -74.4% |
| Trade receivables | 40 | €9,541 | €2,426 | -€7,115 | -74.6% |
| Other amounts receivable | 41 | €1,807 | €479 | -€1,328 | -73.5% |
| Cash at bank and in hand | 54/58 | €44,721 | €60,079 | +€15,358 | +34.3% |
| Deferred charges and accrued income | 490/1 | €3,328 | €2,120 | -€1,208 | -36.3% |
| Total equity and liabilities | 10/49 | €89,303 | €94,052 | +€4,749 | +5.3% |
| Equity | 10/15 | €47,207 | €65,277 | +€18,070 | +38.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €34,807 | €52,877 | +€18,070 | +51.9% |
| Distributable reserves | 133 | €34,807 | €52,877 | +€18,070 | +51.9% |
| Amounts payable | 17/49 | €42,096 | €28,775 | -€13,321 | -31.6% |
| Amounts payable after more than one year | 17 | €352 | €265 | -€86 | -24.5% |
| Financial debts | 170/4 | €352 | €265 | -€86 | -24.5% |
| Amounts payable within one year | 42/48 | €39,960 | €27,918 | -€12,043 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €4,977 | €3,113 | -€1,863 | -37.4% |
| Financial debts | 43 | €4,000 | €1,350 | -€2,650 | -66.2% |
| Credit institutions | 430/8 | €4,000 | €1,350 | -€2,650 | -66.2% |
| Trade debts | 44 | €7,279 | €13,109 | +€5,830 | +80.1% |
| Suppliers | 440/4 | €7,279 | €13,109 | +€5,830 | +80.1% |
| Taxes, remuneration and social security | 45 | €7,136 | €8,424 | +€1,288 | +18.0% |
| Taxes | 450/3 | €7,136 | €6,857 | -€279 | -3.9% |
| Remuneration and social security | 454/9 | - | €1,567 | +€1,567 | |
| Other amounts payable | 47/48 | €16,568 | €1,921 | -€14,647 | -88.4% |
| Accrued charges and deferred income | 492/3 | €1,784 | €592 | -€1,192 | -66.8% |
| Remuneration, social security and pensions | 62 | - | €3,972 | +€3,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,378 | €6,272 | +€894 | +16.6% |
| Other operating charges | 640/8 | €2,331 | €1,681 | -€650 | -27.9% |
| Non-recurring operating charges | 66A | - | €116 | +€116 | |
| Gross operating margin | 9900 | €28,487 | €41,334 | +€12,847 | +45.1% |
| Operating profit (loss) | 9901 | €20,777 | €29,293 | +€8,515 | +41.0% |
| Financial income | 75/76B | €591 | €490 | -€101 | -17.1% |
| Recurring financial income | 75 | €591 | €490 | -€101 | -17.1% |
| Financial charges | 65/66B | €3,072 | €3,879 | +€807 | +26.3% |
| Recurring financial charges | 65 | €3,072 | €3,879 | +€807 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €18,297 | €25,904 | +€7,607 | +41.6% |
| Income taxes | 67/77 | €5,544 | €7,834 | +€2,290 | +41.3% |
| Profit (loss) for the period | 9904 | €12,753 | €18,070 | +€5,317 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,753 | €18,070 | +€5,317 | +41.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.