Bistro Poulet: 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 Poulet
Largest movements
- Tangible fixed assets -€5,001
down €5,001 (-31.0%), from €16,119 to €11,118
of which Furniture and vehicles: -€2,501
- Cash -€2,095
down €2,095 (-43.0%), from €4,875 to €2,780
mainly Net result for the year (-€14,003) and Tax, wage and social debts (-€99)
- Profit (loss) carried forward -€14,003
down €14,003 (-66.7%), from -€20,998 to -€35,001
- Other debts +€3,638
up €3,638 (+50.8%), from €7,167 to €10,805
- Trade debts +€3,247
up €3,247 (+25.0%), from €13,007 to €16,253
- Gross operating margin -€11,226
down €11,226, from €2,840 to -€8,385
- Depreciation -€993
down €993 (-16.6%), from €5,994 to €5,001
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 | €28,493 | €21,275 | -€7,218 | -25.3% |
| Fixed assets | 21/28 | €20,889 | €15,888 | -€5,001 | -23.9% |
| Tangible fixed assets | 22/27 | €16,119 | €11,118 | -€5,001 | -31.0% |
| Plant, machinery and equipment | 23 | €10,788 | €8,288 | -€2,500 | -23.2% |
| Furniture and vehicles | 24 | €5,331 | €2,830 | -€2,501 | -46.9% |
| Financial fixed assets | 28 | €4,770 | €4,770 | = | 0.0% |
| Current assets | 29/58 | €7,604 | €5,387 | -€2,217 | -29.2% |
| Stocks and contracts in progress | 3 | €2,718 | €2,607 | -€111 | -4.1% |
| Stocks | 30/36 | €2,718 | €2,607 | -€111 | -4.1% |
| Amounts receivable within one year | 40/41 | €11 | - | -€11 | |
| Other amounts receivable | 41 | €11 | - | -€11 | |
| Cash at bank and in hand | 54/58 | €4,875 | €2,780 | -€2,095 | -43.0% |
| Total equity and liabilities | 10/49 | €28,493 | €21,275 | -€7,218 | -25.3% |
| Equity | 10/15 | €7,685 | -€6,318 | -€14,003 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €3,683 | €3,683 | = | 0.0% |
| Distributable reserves | 133 | €3,683 | €3,683 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,998 | -€35,001 | -€14,003 | -66.7% |
| Amounts payable | 17/49 | €20,808 | €27,593 | +€6,785 | +32.6% |
| Amounts payable within one year | 42/48 | €20,808 | €27,593 | +€6,785 | +32.6% |
| Trade debts | 44 | €13,007 | €16,253 | +€3,247 | +25.0% |
| Suppliers | 440/4 | €13,007 | €16,253 | +€3,247 | +25.0% |
| Taxes, remuneration and social security | 45 | €634 | €535 | -€99 | -15.6% |
| Taxes | 450/3 | €634 | €535 | -€99 | -15.6% |
| Other amounts payable | 47/48 | €7,167 | €10,805 | +€3,638 | +50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,994 | €5,001 | -€993 | -16.6% |
| Other operating charges | 640/8 | €658 | €613 | -€45 | -6.8% |
| Gross operating margin | 9900 | €2,840 | -€8,385 | -€11,226 | |
| Operating profit (loss) | 9901 | -€3,812 | -€13,999 | -€10,188 | -267% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €86 | €4 | -€83 | -95.9% |
| Recurring financial charges | 65 | €86 | €4 | -€83 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,888 | -€14,003 | -€10,115 | -260% |
| Profit (loss) for the period | 9904 | -€3,888 | -€14,003 | -€10,115 | -260% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,888 | -€14,003 | -€10,115 | -260% |
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 18 October 2026 via checked.be.