BISTRO NIAN: 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 NIAN
Largest movements
- Tangible fixed assets -€32,234
down €32,234 (-10.5%), from €306,830 to €274,595
of which Land and buildings: -€23,770
- Cash -€25,773
down €25,773 (-24.0%), from €107,191 to €81,418
mainly Contributions, distributions and other (-€30,177) and Tax, wage and social debts (-€23,597)
- Receivables within one year +€16,543
up €16,543 (+125%), from €13,244 to €29,787
of which Trade receivables: +€9,180
- Other debts +€32,862
up €32,862 (+13,879%), from €237 to €33,099
- Reserves -€30,861
down €30,861 (-22.7%), from €135,719 to €104,858
- Tax, wage and social debts -€23,597
down €23,597 (-49.3%), from €47,839 to €24,242
of which Taxes: -€25,325
- Debts after one year -€15,049
down €15,049 (-17.9%), from €83,958 to €68,909
- Trade debts -€9,175
down €9,175 (-37.8%), from €24,274 to €15,099
- Staff costs +€18,321
up €18,321 (+12.2%), from €149,671 to €167,991
- Gross operating margin -€14,758
down €14,758 (-6.7%), from €221,880 to €207,122
- Taxes -€9,952
down €9,952 (-97.1%), from €10,252 to €300
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 | €436,991 | €392,849 | -€44,142 | -10.1% |
| Fixed assets | 21/28 | €306,830 | €274,595 | -€32,234 | -10.5% |
| Tangible fixed assets | 22/27 | €306,830 | €274,595 | -€32,234 | -10.5% |
| Land and buildings | 22 | €284,556 | €260,786 | -€23,770 | -8.4% |
| Plant, machinery and equipment | 23 | €11,297 | €9,259 | -€2,037 | -18.0% |
| Furniture and vehicles | 24 | €10,978 | €4,550 | -€6,427 | -58.5% |
| Current assets | 29/58 | €130,161 | €118,253 | -€11,908 | -9.1% |
| Stocks and contracts in progress | 3 | €9,726 | €7,048 | -€2,677 | -27.5% |
| Stocks | 30/36 | €9,726 | €7,048 | -€2,677 | -27.5% |
| Amounts receivable within one year | 40/41 | €13,244 | €29,787 | +€16,543 | +125% |
| Trade receivables | 40 | €2,428 | €11,608 | +€9,180 | +378% |
| Other amounts receivable | 41 | €10,816 | €18,179 | +€7,363 | +68.1% |
| Cash at bank and in hand | 54/58 | €107,191 | €81,418 | -€25,773 | -24.0% |
| Total equity and liabilities | 10/49 | €436,991 | €392,849 | -€44,142 | -10.1% |
| Equity | 10/15 | €255,719 | €224,113 | -€31,606 | -12.4% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €135,719 | €104,858 | -€30,861 | -22.7% |
| Distributable reserves | 133 | €135,719 | €104,858 | -€30,861 | -22.7% |
| Profit (loss) carried forward | 14 | €0 | -€745 | -€745 | |
| Amounts payable | 17/49 | €181,271 | €168,735 | -€12,536 | -6.9% |
| Amounts payable after more than one year | 17 | €83,958 | €68,909 | -€15,049 | -17.9% |
| Financial debts | 170/4 | €83,958 | €68,909 | -€15,049 | -17.9% |
| Amounts payable within one year | 42/48 | €96,324 | €91,386 | -€4,937 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €16,303 | €16,303 | = | 0.0% |
| Trade debts | 44 | €24,274 | €15,099 | -€9,175 | -37.8% |
| Suppliers | 440/4 | €24,274 | €15,099 | -€9,175 | -37.8% |
| Advances received on contracts in progress | 46 | €7,672 | €2,644 | -€5,028 | -65.5% |
| Taxes, remuneration and social security | 45 | €47,839 | €24,242 | -€23,597 | -49.3% |
| Taxes | 450/3 | €32,100 | €6,775 | -€25,325 | -78.9% |
| Remuneration and social security | 454/9 | €15,738 | €17,466 | +€1,728 | +11.0% |
| Other amounts payable | 47/48 | €237 | €33,099 | +€32,862 | +13,879% |
| Accrued charges and deferred income | 492/3 | €990 | €8,440 | +€7,450 | +753% |
| Remuneration, social security and pensions | 62 | €149,671 | €167,991 | +€18,321 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,048 | €33,309 | -€739 | -2.2% |
| Other operating charges | 640/8 | €4,814 | €4,564 | -€250 | -5.2% |
| Gross operating margin | 9900 | €221,880 | €207,122 | -€14,758 | -6.7% |
| Operating profit (loss) | 9901 | €33,348 | €1,257 | -€32,091 | -96.2% |
| Financial income | 75/76B | €542 | €689 | +€147 | +27.0% |
| Recurring financial income | 75 | €542 | €689 | +€147 | +27.0% |
| Financial charges | 65/66B | €3,220 | €3,075 | -€145 | -4.5% |
| Recurring financial charges | 65 | €3,220 | €3,075 | -€145 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €30,671 | -€1,129 | -€31,800 | |
| Income taxes | 67/77 | €10,252 | €300 | -€9,952 | -97.1% |
| Profit (loss) for the period | 9904 | €20,419 | -€1,429 | -€21,848 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,419 | -€1,429 | -€21,848 |
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.