BISTRO NOENSKE: 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 NOENSKE
Largest movements
- Cash +€3,910
up €3,910 (+108%), from €3,633 to €7,543
mainly Debts after one year (+€20,225) and Depreciation (+€6,102)
- Tangible fixed assets -€2,558
down €2,558 (-7.4%), from €34,635 to €32,077
of which Plant, machinery and equipment: -€1,738
- Receivables within one year +€988
up €988 (+364%), from €271 to €1,259
of which Other amounts receivable: +€863
- Other debts -€24,116
down €24,116 (-58.8%), from €40,988 to €16,871
- Debts after one year +€20,225
new in 2025: €20,225
- Current portion of long-term debt +€4,126
new in 2025: €4,126
- Profit (loss) carried forward +€2,296
up €2,296 (+78.2%), from -€2,935 to -€639
- Trade debts -€2,138
down €2,138 (-30.1%), from €7,109 to €4,971
- Gross operating margin +€29,670
up €29,670 (+707%), from €4,196 to €33,866
- Staff costs +€16,414
up €16,414 (+329%), from €4,989 to €21,404
- Depreciation +€4,167
up €4,167 (+215%), from €1,934 to €6,102
- Other operating charges +€2,650
up €2,650 (+1,358%), from €195 to €2,845
- Financial charges +€593
up €593 (+4,848%), from €12 to €605
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 | €49,167 | €51,505 | +€2,338 | +4.8% |
| Fixed assets | 21/28 | €34,635 | €32,077 | -€2,558 | -7.4% |
| Tangible fixed assets | 22/27 | €34,635 | €32,077 | -€2,558 | -7.4% |
| Land and buildings | 22 | €7,915 | €7,095 | -€820 | -10.4% |
| Plant, machinery and equipment | 23 | €26,720 | €24,983 | -€1,738 | -6.5% |
| Current assets | 29/58 | €14,532 | €19,428 | +€4,896 | +33.7% |
| Stocks and contracts in progress | 3 | €10,628 | €10,626 | -€2 | 0.0% |
| Stocks | 30/36 | €10,628 | €10,626 | -€2 | 0.0% |
| Amounts receivable within one year | 40/41 | €271 | €1,259 | +€988 | +364% |
| Trade receivables | 40 | - | €125 | +€125 | |
| Other amounts receivable | 41 | €271 | €1,134 | +€863 | +318% |
| Cash at bank and in hand | 54/58 | €3,633 | €7,543 | +€3,910 | +108% |
| Total equity and liabilities | 10/49 | €49,167 | €51,505 | +€2,338 | +4.8% |
| Equity | 10/15 | -€435 | €1,861 | +€2,296 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,935 | -€639 | +€2,296 | +78.2% |
| Amounts payable | 17/49 | €49,602 | €49,644 | +€42 | +0.1% |
| Amounts payable after more than one year | 17 | - | €20,225 | +€20,225 | |
| Financial debts | 170/4 | - | €20,225 | +€20,225 | |
| Amounts payable within one year | 42/48 | €49,602 | €29,419 | -€20,183 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,126 | +€4,126 | |
| Trade debts | 44 | €7,109 | €4,971 | -€2,138 | -30.1% |
| Suppliers | 440/4 | €7,109 | €4,971 | -€2,138 | -30.1% |
| Taxes, remuneration and social security | 45 | €1,506 | €3,451 | +€1,945 | +129% |
| Taxes | 450/3 | €842 | €210 | -€632 | -75.0% |
| Remuneration and social security | 454/9 | €664 | €3,240 | +€2,577 | +388% |
| Other amounts payable | 47/48 | €40,988 | €16,871 | -€24,116 | -58.8% |
| Remuneration, social security and pensions | 62 | €4,989 | €21,404 | +€16,414 | +329% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,934 | €6,102 | +€4,167 | +215% |
| Other operating charges | 640/8 | €195 | €2,845 | +€2,650 | +1,358% |
| Non-recurring operating charges | 66A | - | €595 | +€595 | |
| Gross operating margin | 9900 | €4,196 | €33,866 | +€29,670 | +707% |
| Operating profit (loss) | 9901 | -€2,923 | €2,921 | +€5,843 | |
| Financial income | 75/76B | €0 | €11 | +€11 | +26,625% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +26,625% |
| Financial charges | 65/66B | €12 | €605 | +€593 | +4,848% |
| Recurring financial charges | 65 | €12 | €605 | +€593 | +4,848% |
| Profit (loss) for the period before taxes | 9903 | -€2,935 | €2,326 | +€5,261 | |
| Income taxes | 67/77 | - | €30 | +€30 | |
| Profit (loss) for the period | 9904 | -€2,935 | €2,296 | +€5,231 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,935 | €2,296 | +€5,231 |
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.