Bistro S & J: 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 S & J
Largest movements
- Cash +€38,645
up €38,645 (+234%), from €16,533 to €55,178
mainly Net result for the year (+€31,622) and Tax, wage and social debts (+€14,474)
- Tangible fixed assets -€10,229
down €10,229 (-19.5%), from €52,464 to €42,235
of which Land and buildings: -€5,879
- Receivables within one year -€7,891
down €7,891 (-41.1%), from €19,181 to €11,290
of which Other amounts receivable: -€5,622
- Stocks and contracts +€4,973
up €4,973 (+50.7%), from €9,808 to €14,781
- Profit (loss) carried forward +€31,622
up €31,622 (+64.1%), from -€49,347 to -€17,725
- Debts after one year -€23,966
down €23,966 (-42.1%), from €56,980 to €33,014
- Tax, wage and social debts +€14,474
up €14,474 (+57.3%), from €25,267 to €39,741
of which Remuneration and social security: +€15,386
- Trade debts +€4,109
up €4,109 (+26.0%), from €15,823 to €19,932
- Accrued charges and deferred income -€1,500
down €1,500 (-92.4%), from €1,623 to €123
- Gross operating margin +€69,844
up €69,844 (+108%), from €64,432 to €134,277
- Financial income +€65,816
up €65,816 (+2,033%), from €3,238 to €69,054
of which Non-recurring financial income: +€68,489
- Staff costs +€37,328
up €37,328 (+49.8%), from €74,952 to €112,280
- Financial charges +€30,897
up €30,897 (+591%), from €5,229 to €36,126
of which Non-recurring financial charges: +€29,452
- Taxes +€4,753
up €4,753 (+2,019%), from €235 to €4,988
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 | €102,218 | €127,432 | +€25,214 | +24.7% |
| Fixed assets | 21/28 | €54,918 | €43,849 | -€11,069 | -20.2% |
| Intangible fixed assets | 21 | €2,453 | €1,613 | -€840 | -34.2% |
| Tangible fixed assets | 22/27 | €52,464 | €42,235 | -€10,229 | -19.5% |
| Land and buildings | 22 | €36,017 | €30,138 | -€5,879 | -16.3% |
| Plant, machinery and equipment | 23 | €5,760 | €3,989 | -€1,771 | -30.7% |
| Furniture and vehicles | 24 | €10,687 | €8,108 | -€2,580 | -24.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €47,300 | €83,583 | +€36,283 | +76.7% |
| Stocks and contracts in progress | 3 | €9,808 | €14,781 | +€4,973 | +50.7% |
| Stocks | 30/36 | €9,808 | €14,781 | +€4,973 | +50.7% |
| Amounts receivable within one year | 40/41 | €19,181 | €11,290 | -€7,891 | -41.1% |
| Trade receivables | 40 | €6,265 | €3,995 | -€2,269 | -36.2% |
| Other amounts receivable | 41 | €12,916 | €7,295 | -€5,622 | -43.5% |
| Cash at bank and in hand | 54/58 | €16,533 | €55,178 | +€38,645 | +234% |
| Deferred charges and accrued income | 490/1 | €1,779 | €2,335 | +€556 | +31.2% |
| Total equity and liabilities | 10/49 | €102,218 | €127,432 | +€25,214 | +24.7% |
| Equity | 10/15 | -€44,347 | -€12,725 | +€31,622 | +71.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,347 | -€17,725 | +€31,622 | +64.1% |
| Amounts payable | 17/49 | €146,565 | €140,157 | -€6,408 | -4.4% |
| Amounts payable after more than one year | 17 | €56,980 | €33,014 | -€23,966 | -42.1% |
| Financial debts | 170/4 | €56,980 | €33,014 | -€23,966 | -42.1% |
| Amounts payable within one year | 42/48 | €87,962 | €107,020 | +€19,058 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €42,562 | €43,198 | +€636 | +1.5% |
| Trade debts | 44 | €15,823 | €19,932 | +€4,109 | +26.0% |
| Suppliers | 440/4 | €15,823 | €19,932 | +€4,109 | +26.0% |
| Taxes, remuneration and social security | 45 | €25,267 | €39,741 | +€14,474 | +57.3% |
| Taxes | 450/3 | €17,992 | €17,080 | -€912 | -5.1% |
| Remuneration and social security | 454/9 | €7,275 | €22,661 | +€15,386 | +211% |
| Other amounts payable | 47/48 | €4,311 | €4,150 | -€161 | -3.7% |
| Accrued charges and deferred income | 492/3 | €1,623 | €123 | -€1,500 | -92.4% |
| Remuneration, social security and pensions | 62 | €74,952 | €112,280 | +€37,328 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,112 | €11,069 | +€1,957 | +21.5% |
| Other operating charges | 640/8 | €2,801 | €7,146 | +€4,345 | +155% |
| Non-recurring operating charges | 66A | €6,491 | €99 | -€6,392 | -98.5% |
| Gross operating margin | 9900 | €64,432 | €134,277 | +€69,844 | +108% |
| Operating profit (loss) | 9901 | -€28,924 | €3,683 | +€32,607 | |
| Financial income | 75/76B | €3,238 | €69,054 | +€65,816 | +2,033% |
| Recurring financial income | 75 | €3,238 | €565 | -€2,673 | -82.5% |
| Non-recurring financial income | 76B | - | €68,489 | +€68,489 | |
| Financial charges | 65/66B | €5,229 | €36,126 | +€30,897 | +591% |
| Recurring financial charges | 65 | €5,229 | €6,674 | +€1,445 | +27.6% |
| Non-recurring financial charges | 66B | - | €29,452 | +€29,452 | |
| Profit (loss) for the period before taxes | 9903 | -€30,915 | €36,610 | +€67,525 | |
| Income taxes | 67/77 | €235 | €4,988 | +€4,753 | +2,019% |
| Profit (loss) for the period | 9904 | -€31,150 | €31,622 | +€62,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,150 | €31,622 | +€62,772 |
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 24 October 2026 via checked.be.