BISTRO 'TILLE: 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 'TILLE
Largest movements
- Cash -€71,040
down €71,040 (-36.5%), from €194,840 to €123,800
mainly Net result for the year (-€52,783) and Receivables within one year (-€42,458)
- Receivables within one year +€42,458
up €42,458 (+227%), from €18,672 to €61,130
of which Trade receivables: +€46,335
- Tangible fixed assets -€17,057
down €17,057 (-17.2%), from €99,195 to €82,138
of which Land and buildings: -€12,883
- Deferred charges and accrued income -€13,521
down €13,521 (-68.8%), from €19,659 to €6,138
- Stocks and contracts -€10,416
down €10,416 (-45.8%), from €22,765 to €12,349
- Contributions -€54,000
down €54,000 (-98.2%), from €55,000 to €1,000
- Accrued charges and deferred income +€25,952
new in 2025: €25,952
- Trade debts -€23,052
down €23,052 (-96.2%), from €23,956 to €904
- Other debts +€11,586
up €11,586 (+39.5%), from €29,337 to €40,923
- Reserves -€11,283
down €11,283 (-5.8%), from €194,957 to €183,674
- Gross operating margin -€154,501
down €154,501 (-50.9%), from €303,673 to €149,172
- Staff costs -€71,117
down €71,117 (-28.7%), from €247,367 to €176,249
- Taxes -€8,667
down €8,667 (-98.2%), from €8,822 to €155
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 | €355,131 | €285,555 | -€69,576 | -19.6% |
| Fixed assets | 21/28 | €99,195 | €82,138 | -€17,057 | -17.2% |
| Tangible fixed assets | 22/27 | €99,195 | €82,138 | -€17,057 | -17.2% |
| Land and buildings | 22 | €72,290 | €59,407 | -€12,883 | -17.8% |
| Plant, machinery and equipment | 23 | €14,841 | €13,615 | -€1,226 | -8.3% |
| Furniture and vehicles | 24 | €12,064 | €9,117 | -€2,947 | -24.4% |
| Current assets | 29/58 | €255,936 | €203,416 | -€52,519 | -20.5% |
| Stocks and contracts in progress | 3 | €22,765 | €12,349 | -€10,416 | -45.8% |
| Stocks | 30/36 | €22,765 | €12,349 | -€10,416 | -45.8% |
| Amounts receivable within one year | 40/41 | €18,672 | €61,130 | +€42,458 | +227% |
| Trade receivables | 40 | - | €46,335 | +€46,335 | |
| Other amounts receivable | 41 | €18,672 | €14,794 | -€3,878 | -20.8% |
| Cash at bank and in hand | 54/58 | €194,840 | €123,800 | -€71,040 | -36.5% |
| Deferred charges and accrued income | 490/1 | €19,659 | €6,138 | -€13,521 | -68.8% |
| Total equity and liabilities | 10/49 | €355,131 | €285,555 | -€69,576 | -19.6% |
| Equity | 10/15 | €249,957 | €184,674 | -€65,283 | -26.1% |
| Contributions | 10/11 | €55,000 | €1,000 | -€54,000 | -98.2% |
| Reserves | 13 | €194,957 | €183,674 | -€11,283 | -5.8% |
| Distributable reserves | 133 | €194,957 | €183,674 | -€11,283 | -5.8% |
| Amounts payable | 17/49 | €105,174 | €100,881 | -€4,294 | -4.1% |
| Amounts payable after more than one year | 17 | €14,790 | €7,044 | -€7,746 | -52.4% |
| Financial debts | 170/4 | €14,790 | €7,044 | -€7,746 | -52.4% |
| Amounts payable within one year | 42/48 | €90,384 | €67,885 | -€22,500 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €20,012 | €11,496 | -€8,516 | -42.6% |
| Trade debts | 44 | €23,956 | €904 | -€23,052 | -96.2% |
| Suppliers | 440/4 | €23,956 | €904 | -€23,052 | -96.2% |
| Taxes, remuneration and social security | 45 | €17,080 | €14,563 | -€2,517 | -14.7% |
| Taxes | 450/3 | €6,647 | €6,530 | -€117 | -1.8% |
| Remuneration and social security | 454/9 | €10,433 | €8,033 | -€2,400 | -23.0% |
| Other amounts payable | 47/48 | €29,337 | €40,923 | +€11,586 | +39.5% |
| Accrued charges and deferred income | 492/3 | - | €25,952 | +€25,952 | |
| Remuneration, social security and pensions | 62 | €247,367 | €176,249 | -€71,117 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,723 | €21,979 | +€255 | +1.2% |
| Other operating charges | 640/8 | €1,308 | €1,416 | +€108 | +8.3% |
| Gross operating margin | 9900 | €303,673 | €149,172 | -€154,501 | -50.9% |
| Operating profit (loss) | 9901 | €33,275 | -€50,471 | -€83,747 | |
| Financial income | 75/76B | €2 | €37 | +€35 | +1,851% |
| Recurring financial income | 75 | €2 | €37 | +€35 | +1,851% |
| Financial charges | 65/66B | €1,361 | €2,194 | +€833 | +61.2% |
| Recurring financial charges | 65 | €1,361 | €2,194 | +€833 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €31,916 | -€52,628 | -€84,544 | |
| Income taxes | 67/77 | €8,822 | €155 | -€8,667 | -98.2% |
| Profit (loss) for the period | 9904 | €23,094 | -€52,783 | -€75,877 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,094 | -€52,783 | -€75,877 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.