BISTRO NEUTA: 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 NEUTA
Largest movements
- Current investments +€400,000
new in 2025: €400,000
- Cash -€166,683
down €166,683 (-44.3%), from €376,024 to €209,341
mainly Current investments (-€400,000) and Contributions, distributions and other (-€141,175)
- Tangible fixed assets -€74,147
down €74,147 (-64.9%), from €114,309 to €40,162
of which Plant, machinery and equipment: -€40,003
- Stocks and contracts -€58,328
down €58,328 (-82.9%), from €70,350 to €12,022
- Receivables within one year +€40,775
up €40,775 (+307%), from €13,299 to €54,075
of which Trade receivables: +€29,451
- Other debts +€149,498
up €149,498 (+47.4%), from €315,443 to €464,941
- Accrued charges and deferred income -€22,502
down €22,502 (-98.4%), from €22,880 to €377
- Trade debts +€8,515
up €8,515 (+118%), from €7,234 to €15,748
- Gross operating margin -€172,448
down €172,448 (-27.0%), from €638,590 to €466,142
- Staff costs -€122,292
down €122,292 (-32.8%), from €373,089 to €250,797
- Depreciation -€29,457
down €29,457 (-70.5%), from €41,782 to €12,325
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 | €582,013 | €716,863 | +€134,850 | +23.2% |
| Fixed assets | 21/28 | €114,309 | €40,162 | -€74,147 | -64.9% |
| Tangible fixed assets | 22/27 | €114,309 | €40,162 | -€74,147 | -64.9% |
| Land and buildings | 22 | €49,367 | €24,341 | -€25,026 | -50.7% |
| Plant, machinery and equipment | 23 | €55,825 | €15,822 | -€40,003 | -71.7% |
| Furniture and vehicles | 24 | €9,117 | - | -€9,117 | |
| Current assets | 29/58 | €467,704 | €676,701 | +€208,996 | +44.7% |
| Stocks and contracts in progress | 3 | €70,350 | €12,022 | -€58,328 | -82.9% |
| Stocks | 30/36 | €70,350 | €12,022 | -€58,328 | -82.9% |
| Amounts receivable within one year | 40/41 | €13,299 | €54,075 | +€40,775 | +307% |
| Trade receivables | 40 | €13,299 | €42,751 | +€29,451 | +221% |
| Other amounts receivable | 41 | €0 | €11,324 | +€11,324 | |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €376,024 | €209,341 | -€166,683 | -44.3% |
| Deferred charges and accrued income | 490/1 | €8,031 | €1,263 | -€6,767 | -84.3% |
| Total equity and liabilities | 10/49 | €582,013 | €716,863 | +€134,850 | +23.2% |
| Equity | 10/15 | €199,419 | €199,419 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,819 | €180,819 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €178,959 | €178,959 | = | 0.0% |
| Amounts payable | 17/49 | €382,594 | €517,444 | +€134,850 | +35.2% |
| Amounts payable within one year | 42/48 | €359,715 | €517,067 | +€157,352 | +43.7% |
| Trade debts | 44 | €7,234 | €15,748 | +€8,515 | +118% |
| Suppliers | 440/4 | €7,234 | €15,748 | +€8,515 | +118% |
| Taxes, remuneration and social security | 45 | €37,038 | €36,377 | -€661 | -1.8% |
| Taxes | 450/3 | €12,357 | €22,017 | +€9,660 | +78.2% |
| Remuneration and social security | 454/9 | €24,681 | €14,360 | -€10,321 | -41.8% |
| Other amounts payable | 47/48 | €315,443 | €464,941 | +€149,498 | +47.4% |
| Accrued charges and deferred income | 492/3 | €22,880 | €377 | -€22,502 | -98.4% |
| Remuneration, social security and pensions | 62 | €373,089 | €250,797 | -€122,292 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,782 | €12,325 | -€29,457 | -70.5% |
| Other operating charges | 640/8 | €1,081 | €742 | -€339 | -31.4% |
| Gross operating margin | 9900 | €638,590 | €466,142 | -€172,448 | -27.0% |
| Operating profit (loss) | 9901 | €222,637 | €202,278 | -€20,359 | -9.1% |
| Financial income | 75/76B | €1,318 | €330 | -€988 | -75.0% |
| Recurring financial income | 75 | €1,318 | €330 | -€988 | -75.0% |
| Financial charges | 65/66B | €11,287 | €10,877 | -€409 | -3.6% |
| Recurring financial charges | 65 | €11,287 | €10,877 | -€409 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €212,668 | €191,731 | -€20,938 | -9.8% |
| Income taxes | 67/77 | €56,452 | €50,555 | -€5,897 | -10.4% |
| Profit (loss) for the period | 9904 | €156,216 | €141,175 | -€15,041 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €156,216 | €141,175 | -€15,041 | -9.6% |
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 29 October 2026 via checked.be.