BISTRO-OPERA: 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-OPERA
Largest movements
- Receivables within one year +€36,106
up €36,106 (+115%), from €31,339 to €67,445
- Tangible fixed assets -€29,358
down €29,358 (-5.6%), from €527,150 to €497,792
of which Land and buildings: -€20,057
- Stocks and contracts -€13,775
down €13,775 (-71.6%), from €19,229 to €5,454
- Financial fixed assets +€6,000
up €6,000 (+1,200%), from €500 to €6,500
- Trade debts -€23,312
down €23,312 (-34.5%), from €67,499 to €44,187
- Debts after one year +€16,781
up €16,781 (+3.6%), from €467,713 to €484,493
of which Other amounts payable: +€51,612
- Profit (loss) carried forward -€14,070
down €14,070 (-21.8%), from -€64,508 to -€78,578
- Current portion of long-term debt +€9,705
up €9,705 (+28.5%), from €34,053 to €43,758
- Gross operating margin -€20,931
down €20,931 (-36.0%), from €58,085 to €37,154
- Taxes -€11,858
down €11,858 (-98.1%), from €12,081 to €224
- Financial charges +€5,487
up €5,487 (+44.7%), from €12,279 to €17,766
- Staff costs -€1,333
down €1,333, from €547 to -€786
- Other operating charges -€864
down €864 (-14.9%), from €5,803 to €4,939
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €591,871 | €587,843 | -€4,028 | -0.7% |
| Fixed assets | 21/28 | €527,650 | €504,292 | -€23,358 | -4.4% |
| Tangible fixed assets | 22/27 | €527,150 | €497,792 | -€29,358 | -5.6% |
| Land and buildings | 22 | €465,736 | €445,680 | -€20,057 | -4.3% |
| Plant, machinery and equipment | 23 | €22,625 | €19,522 | -€3,103 | -13.7% |
| Furniture and vehicles | 24 | €38,789 | €32,591 | -€6,198 | -16.0% |
| Financial fixed assets | 28 | €500 | €6,500 | +€6,000 | +1,200% |
| Current assets | 29/58 | €64,221 | €83,551 | +€19,330 | +30.1% |
| Stocks and contracts in progress | 3 | €19,229 | €5,454 | -€13,775 | -71.6% |
| Stocks | 30/36 | €19,229 | €5,454 | -€13,775 | -71.6% |
| Amounts receivable within one year | 40/41 | €31,339 | €67,445 | +€36,106 | +115% |
| Trade receivables | 40 | €31,339 | €67,445 | +€36,106 | +115% |
| Cash at bank and in hand | 54/58 | €12,933 | €10,522 | -€2,411 | -18.6% |
| Deferred charges and accrued income | 490/1 | €720 | €130 | -€590 | -82.0% |
| Total equity and liabilities | 10/49 | €591,871 | €587,843 | -€4,028 | -0.7% |
| Equity | 10/15 | -€29,548 | -€43,617 | -€14,070 | -47.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,360 | €16,360 | = | 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 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,508 | -€78,578 | -€14,070 | -21.8% |
| Amounts payable | 17/49 | €621,419 | €631,461 | +€10,042 | +1.6% |
| Amounts payable after more than one year | 17 | €467,713 | €484,493 | +€16,781 | +3.6% |
| Financial debts | 170/4 | €241,146 | €206,315 | -€34,831 | -14.4% |
| Other amounts payable | 178/9 | €226,567 | €278,179 | +€51,612 | +22.8% |
| Amounts payable within one year | 42/48 | €148,521 | €141,704 | -€6,817 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €34,053 | €43,758 | +€9,705 | +28.5% |
| Financial debts | 43 | €19,950 | €25,768 | +€5,818 | +29.2% |
| Credit institutions | 430/8 | €19,950 | €25,768 | +€5,818 | +29.2% |
| Trade debts | 44 | €67,499 | €44,187 | -€23,312 | -34.5% |
| Suppliers | 440/4 | €67,499 | €44,187 | -€23,312 | -34.5% |
| Taxes, remuneration and social security | 45 | €27,019 | €27,991 | +€973 | +3.6% |
| Taxes | 450/3 | €23,032 | €27,991 | +€4,959 | +21.5% |
| Remuneration and social security | 454/9 | €3,987 | - | -€3,987 | |
| Accrued charges and deferred income | 492/3 | €5,186 | €5,264 | +€78 | +1.5% |
| Non-recurring operating income | 76A | €21,227 | €1,280 | -€19,947 | -94.0% |
| Remuneration, social security and pensions | 62 | €547 | -€786 | -€1,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,426 | €29,358 | -€68 | -0.2% |
| Other operating charges | 640/8 | €5,803 | €4,939 | -€864 | -14.9% |
| Gross operating margin | 9900 | €58,085 | €37,154 | -€20,931 | -36.0% |
| Operating profit (loss) | 9901 | €22,309 | €3,644 | -€18,666 | -83.7% |
| Financial income | 75/76B | €30 | €277 | +€247 | +825% |
| Recurring financial income | 75 | €30 | €277 | +€247 | +825% |
| Financial charges | 65/66B | €12,279 | €17,766 | +€5,487 | +44.7% |
| Recurring financial charges | 65 | €12,279 | €17,766 | +€5,487 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €10,060 | -€13,846 | -€23,906 | |
| Income taxes | 67/77 | €12,081 | €224 | -€11,858 | -98.1% |
| Profit (loss) for the period | 9904 | -€2,021 | -€14,070 | -€12,048 | -596% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,021 | -€14,070 | -€12,048 | -596% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.