BISTRO PAPILLON: 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 PAPILLON
Largest movements
- Tangible fixed assets +€19,219
up €19,219 (+188%), from €10,200 to €29,419
of which Plant, machinery and equipment: +€15,568
- Cash +€8,889
up €8,889 (+121%), from €7,340 to €16,230
mainly Tax, wage and social debts (+€50,467) and Trade debts (+€22,181)
- Stocks and contracts +€5,801
up €5,801 (+27.7%), from €20,934 to €26,735
- Receivables within one year +€5,391
up €5,391 (+32.4%), from €16,652 to €22,043
of which Trade receivables: +€3,249
- Deferred charges and accrued income -€4,357
down €4,357 (-86.1%), from €5,062 to €705
- Tax, wage and social debts +€50,467
up €50,467 (+86.3%), from €58,487 to €108,955
of which Taxes: +€39,249
- Profit (loss) carried forward -€40,911
down €40,911 (-104%), from -€39,279 to -€80,190
- Trade debts +€22,181
up €22,181 (+64.4%), from €34,465 to €56,646
- Other debts +€2,720
new in 2024: €2,720
- Gross operating margin +€65,005
up €65,005 (+28.5%), from €228,175 to €293,180
- Staff costs +€63,709
up €63,709 (+24.4%), from €260,750 to €324,459
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 | €60,673 | €95,131 | +€34,458 | +56.8% |
| Formation expenses | 20 | €485 | - | -€485 | |
| Fixed assets | 21/28 | €10,200 | €29,419 | +€19,219 | +188% |
| Tangible fixed assets | 22/27 | €10,200 | €29,419 | +€19,219 | +188% |
| Plant, machinery and equipment | 23 | €10,200 | €25,768 | +€15,568 | +153% |
| Furniture and vehicles | 24 | - | €3,651 | +€3,651 | |
| Current assets | 29/58 | €49,989 | €65,712 | +€15,724 | +31.5% |
| Stocks and contracts in progress | 3 | €20,934 | €26,735 | +€5,801 | +27.7% |
| Stocks | 30/36 | €20,934 | €26,735 | +€5,801 | +27.7% |
| Amounts receivable within one year | 40/41 | €16,652 | €22,043 | +€5,391 | +32.4% |
| Trade receivables | 40 | €11,566 | €14,814 | +€3,249 | +28.1% |
| Other amounts receivable | 41 | €5,086 | €7,228 | +€2,142 | +42.1% |
| Cash at bank and in hand | 54/58 | €7,340 | €16,230 | +€8,889 | +121% |
| Deferred charges and accrued income | 490/1 | €5,062 | €705 | -€4,357 | -86.1% |
| Total equity and liabilities | 10/49 | €60,673 | €95,131 | +€34,458 | +56.8% |
| Equity | 10/15 | -€32,279 | -€73,190 | -€40,911 | -127% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,279 | -€80,190 | -€40,911 | -104% |
| Amounts payable | 17/49 | €92,952 | €168,321 | +€75,369 | +81.1% |
| Amounts payable within one year | 42/48 | €92,952 | €168,321 | +€75,369 | +81.1% |
| Trade debts | 44 | €34,465 | €56,646 | +€22,181 | +64.4% |
| Suppliers | 440/4 | €34,465 | €56,646 | +€22,181 | +64.4% |
| Taxes, remuneration and social security | 45 | €58,487 | €108,955 | +€50,467 | +86.3% |
| Taxes | 450/3 | €37,129 | €76,378 | +€39,249 | +106% |
| Remuneration and social security | 454/9 | €21,358 | €32,576 | +€11,218 | +52.5% |
| Other amounts payable | 47/48 | - | €2,720 | +€2,720 | |
| Remuneration, social security and pensions | 62 | €260,750 | €324,459 | +€63,709 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,777 | €5,420 | +€2,642 | +95.1% |
| Other operating charges | 640/8 | €2,385 | €1,722 | -€663 | -27.8% |
| Gross operating margin | 9900 | €228,175 | €293,180 | +€65,005 | +28.5% |
| Operating profit (loss) | 9901 | -€37,738 | -€38,421 | -€683 | -1.8% |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €1,541 | €2,617 | +€1,076 | +69.8% |
| Recurring financial charges | 65 | €1,541 | €2,617 | +€1,076 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | -€39,279 | -€40,911 | -€1,632 | -4.2% |
| Profit (loss) for the period | 9904 | -€39,279 | -€40,911 | -€1,632 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,279 | -€40,911 | -€1,632 | -4.2% |
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 24 October 2026 via checked.be.