BISTRO ‘t VERSCHIL: what changed
What changed
BISTRO ‘t VERSCHIL
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€2,645
2024 · €29+€2,616
Equity
€213,329
2024 · €210,684+€2,645
Cash
€3,370
2024 · €894+€2,475
Balance sheet total
€553,751
2024 · €661,281-€107,530
Largest movements
Assets
- Tangible fixed assets -€60,828
down €60,828 (-20.4%), from €298,299 to €237,471
of which Land and buildings: -€38,741
- Stocks and contracts -€19,500
down €19,500 (-13.4%), from €145,000 to €125,500
- Receivables within one year -€18,817
down €18,817 (-9.6%), from €196,827 to €178,010
of which Other amounts receivable: -€9,741
- Deferred charges and accrued income -€9,959
down €9,959 (-68.6%), from €14,527 to €4,568
Equity and liabilities
- Debts after one year -€49,847
down €49,847 (-27.1%), from €183,954 to €134,107
- Trade debts -€42,005
down €42,005 (-39.9%), from €105,158 to €63,153
- Current portion of long-term debt -€21,216
down €21,216 (-27.5%), from €77,035 to €55,818
- Accrued charges and deferred income -€15,351
down €15,351 (-55.8%), from €27,495 to €12,144
- Other debts +€14,782
up €14,782, from €0 to €14,782
Income statement
- Gross operating margin +€14,172
up €14,172 (+4.7%), from €303,246 to €317,418
- Staff costs +€5,243
up €5,243 (+2.3%), from €226,289 to €231,532
- Financial charges +€4,057
up €4,057 (+33.0%), from €12,299 to €16,356
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€29
Gross operating margin
+€14,172
Staff costs
-€5,243
Depreciation
-€408
Write-downs
-€388
Other operating charges
-€1,108
Financial income
-€809
Financial charges
-€4,057
Taxes
+€457
Result 2025
€2,645
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€76,372
Investment
-€6,773
Financing
-€67,123
Cash 2024
€894
From operations (derived)
+€76,372
Net result for the year
+€2,645
Depreciation
+€68,502
Stocks and contracts
+€19,500
Receivables within one year
+€18,817
Deferred charges and accrued income
+€9,959
Trade debts
-€42,005
Tax, wage and social debts
-€477
Other debts
+€14,782
Accrued charges and deferred income
-€15,351
Investment (derived)
-€6,773
Investment in fixed assets (net)
-€6,773
Financing
-€67,123
Debts after one year
-€49,847
Current portion of long-term debt
-€21,216
Short-term financial debts
+€3,940
Cash 2025
€3,370
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €661,281 | €553,751 | -€107,530 | -16.3% |
| Fixed assets | 21/28 | €304,032 | €242,303 | -€61,729 | -20.3% |
| Intangible fixed assets | 21 | €5,408 | €4,506 | -€901 | -16.7% |
| Tangible fixed assets | 22/27 | €298,299 | €237,471 | -€60,828 | -20.4% |
| Land and buildings | 22 | €240,022 | €201,281 | -€38,741 | -16.1% |
| Plant, machinery and equipment | 23 | €34,556 | €25,076 | -€9,480 | -27.4% |
| Furniture and vehicles | 24 | €23,721 | €11,114 | -€12,607 | -53.1% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €357,249 | €311,448 | -€45,801 | -12.8% |
| Stocks and contracts in progress | 3 | €145,000 | €125,500 | -€19,500 | -13.4% |
| Stocks | 30/36 | €145,000 | €125,500 | -€19,500 | -13.4% |
| Amounts receivable within one year | 40/41 | €196,827 | €178,010 | -€18,817 | -9.6% |
| Trade receivables | 40 | €36,116 | €27,039 | -€9,076 | -25.1% |
| Other amounts receivable | 41 | €160,712 | €150,971 | -€9,741 | -6.1% |
| Cash at bank and in hand | 54/58 | €894 | €3,370 | +€2,475 | +277% |
| Deferred charges and accrued income | 490/1 | €14,527 | €4,568 | -€9,959 | -68.6% |
| Total equity and liabilities | 10/49 | €661,281 | €553,751 | -€107,530 | -16.3% |
| Equity | 10/15 | €210,684 | €213,329 | +€2,645 | +1.3% |
| Contributions | 10/11 | €160,200 | €160,200 | = | 0.0% |
| Reserves | 13 | €50,455 | €50,455 | = | 0.0% |
| Distributable reserves | 133 | €50,455 | €50,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29 | €2,674 | +€2,645 | +9,209% |
| Amounts payable | 17/49 | €450,597 | €340,422 | -€110,175 | -24.5% |
| Amounts payable after more than one year | 17 | €183,954 | €134,107 | -€49,847 | -27.1% |
| Financial debts | 170/4 | €183,954 | €134,107 | -€49,847 | -27.1% |
| Amounts payable within one year | 42/48 | €239,148 | €194,171 | -€44,976 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €77,035 | €55,818 | -€21,216 | -27.5% |
| Financial debts | 43 | €0 | €3,940 | +€3,940 | |
| Credit institutions | 430/8 | - | €3,940 | +€3,940 | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €105,158 | €63,153 | -€42,005 | -39.9% |
| Suppliers | 440/4 | €105,158 | €63,153 | -€42,005 | -39.9% |
| Taxes, remuneration and social security | 45 | €56,955 | €56,478 | -€477 | -0.8% |
| Taxes | 450/3 | €21,482 | €22,998 | +€1,516 | +7.1% |
| Remuneration and social security | 454/9 | €35,473 | €33,480 | -€1,994 | -5.6% |
| Other amounts payable | 47/48 | €0 | €14,782 | +€14,782 | |
| Accrued charges and deferred income | 492/3 | €27,495 | €12,144 | -€15,351 | -55.8% |
| Remuneration, social security and pensions | 62 | €226,289 | €231,532 | +€5,243 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,094 | €68,502 | +€408 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€388 | €0 | +€388 | |
| Other operating charges | 640/8 | €1,935 | €3,043 | +€1,108 | +57.3% |
| Gross operating margin | 9900 | €303,246 | €317,418 | +€14,172 | +4.7% |
| Operating profit (loss) | 9901 | €7,316 | €14,340 | +€7,024 | +96.0% |
| Financial income | 75/76B | €9,018 | €8,210 | -€809 | -9.0% |
| Recurring financial income | 75 | €9,018 | €8,210 | -€809 | -9.0% |
| Financial charges | 65/66B | €12,299 | €16,356 | +€4,057 | +33.0% |
| Recurring financial charges | 65 | €12,299 | €16,356 | +€4,057 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €4,036 | €6,194 | +€2,159 | +53.5% |
| Income taxes | 67/77 | €4,007 | €3,550 | -€457 | -11.4% |
| Profit (loss) for the period | 9904 | €29 | €2,645 | +€2,616 | +9,109% |
| Profit (loss) for the period to be appropriated | 9905 | €29 | €2,645 | +€2,616 | +9,109% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.