Bistro Time Out: 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 Time Out
Largest movements
- Tangible fixed assets -€37,407
down €37,407 (-11.6%), from €321,819 to €284,412
- Cash -€16,681
down €16,681 (-24.3%), from €68,765 to €52,084
mainly Debts after one year (-€29,689) and Other debts (-€17,120)
- Stocks and contracts +€6,264
up €6,264 (+116%), from €5,398 to €11,662
- Debts after one year -€29,689
down €29,689 (-14.2%), from €209,326 to €179,636
- Other debts -€17,120
no longer reported in 2025 (was €17,120)
- Reserves +€12,500
up €12,500 (+49.3%), from €25,376 to €37,876
- Current portion of long-term debt -€9,592
down €9,592 (-19.9%), from €48,106 to €38,514
- Gross operating margin -€51,519
down €51,519 (-29.6%), from €174,326 to €122,806
- Taxes -€12,194
down €12,194 (-63.0%), from €19,342 to €7,149
- Financial charges -€3,739
down €3,739 (-28.5%), from €13,123 to €9,384
- Staff costs +€1,901
up €1,901 (+4.4%), from €43,275 to €45,176
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 | €406,187 | €359,705 | -€46,483 | -11.4% |
| Formation expenses | 20 | €3,860 | €2,894 | -€966 | -25.0% |
| Fixed assets | 21/28 | €321,819 | €284,412 | -€37,407 | -11.6% |
| Tangible fixed assets | 22/27 | €321,819 | €284,412 | -€37,407 | -11.6% |
| Land and buildings | 22 | €147,266 | €137,282 | -€9,984 | -6.8% |
| Plant, machinery and equipment | 23 | €20,802 | €15,001 | -€5,801 | -27.9% |
| Furniture and vehicles | 24 | €58,421 | €46,402 | -€12,019 | -20.6% |
| Other tangible fixed assets | 26 | €95,330 | €85,727 | -€9,603 | -10.1% |
| Current assets | 29/58 | €80,509 | €72,399 | -€8,110 | -10.1% |
| Stocks and contracts in progress | 3 | €5,398 | €11,662 | +€6,264 | +116% |
| Stocks | 30/36 | €5,398 | €11,662 | +€6,264 | +116% |
| Amounts receivable within one year | 40/41 | €5,421 | €8,207 | +€2,786 | +51.4% |
| Trade receivables | 40 | €2,942 | €5,489 | +€2,547 | +86.6% |
| Other amounts receivable | 41 | €2,479 | €2,719 | +€240 | +9.7% |
| Cash at bank and in hand | 54/58 | €68,765 | €52,084 | -€16,681 | -24.3% |
| Deferred charges and accrued income | 490/1 | €926 | €445 | -€480 | -51.9% |
| Total equity and liabilities | 10/49 | €406,187 | €359,705 | -€46,483 | -11.4% |
| Equity | 10/15 | €85,855 | €99,149 | +€13,293 | +15.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €25,376 | €37,876 | +€12,500 | +49.3% |
| Distributable reserves | 133 | €25,376 | €37,876 | +€12,500 | +49.3% |
| Profit (loss) carried forward | 14 | €41,930 | €42,723 | +€793 | +1.9% |
| Amounts payable | 17/49 | €320,332 | €260,556 | -€59,776 | -18.7% |
| Amounts payable after more than one year | 17 | €209,326 | €179,636 | -€29,689 | -14.2% |
| Financial debts | 170/4 | €209,326 | €179,636 | -€29,689 | -14.2% |
| Amounts payable within one year | 42/48 | €110,234 | €80,122 | -€30,111 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €48,106 | €38,514 | -€9,592 | -19.9% |
| Financial debts | 43 | €313 | €313 | = | 0.0% |
| Credit institutions | 430/8 | €313 | €313 | = | 0.0% |
| Trade debts | 44 | €19,765 | €17,408 | -€2,357 | -11.9% |
| Suppliers | 440/4 | €19,765 | €17,408 | -€2,357 | -11.9% |
| Advances received on contracts in progress | 46 | €6,252 | €7,355 | +€1,103 | +17.6% |
| Taxes, remuneration and social security | 45 | €18,678 | €16,533 | -€2,146 | -11.5% |
| Taxes | 450/3 | €13,996 | €10,826 | -€3,170 | -22.7% |
| Remuneration and social security | 454/9 | €4,683 | €5,707 | +€1,024 | +21.9% |
| Other amounts payable | 47/48 | €17,120 | - | -€17,120 | |
| Accrued charges and deferred income | 492/3 | €773 | €797 | +€25 | +3.2% |
| Remuneration, social security and pensions | 62 | €43,275 | €45,176 | +€1,901 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,654 | €44,381 | +€1,727 | +4.0% |
| Other operating charges | 640/8 | €3,153 | €3,548 | +€395 | +12.5% |
| Gross operating margin | 9900 | €174,326 | €122,806 | -€51,519 | -29.6% |
| Operating profit (loss) | 9901 | €85,243 | €29,701 | -€55,542 | -65.2% |
| Financial income | 75/76B | €1,652 | €125 | -€1,527 | -92.5% |
| Recurring financial income | 75 | €1,652 | €125 | -€1,527 | -92.5% |
| Financial charges | 65/66B | €13,123 | €9,384 | -€3,739 | -28.5% |
| Recurring financial charges | 65 | €13,123 | €9,384 | -€3,739 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €73,772 | €20,442 | -€53,330 | -72.3% |
| Income taxes | 67/77 | €19,342 | €7,149 | -€12,194 | -63.0% |
| Profit (loss) for the period | 9904 | €54,430 | €13,293 | -€41,136 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,430 | €13,293 | -€41,136 | -75.6% |
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 26 October 2026 via checked.be.