Bistro Tribunal: 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 Tribunal
Largest movements
- Tangible fixed assets -€33,510
down €33,510 (-8.6%), from €390,094 to €356,584
of which Other tangible fixed assets: -€26,064
- Deferred charges and accrued income -€18,230
down €18,230 (-70.3%), from €25,939 to €7,709
- Cash +€11,925
up €11,925 (+19.8%), from €60,150 to €72,076
mainly Depreciation (+€55,191) and Net result for the year (+€53,463)
- Reserves +€53,463
up €53,463 (+31.4%), from €170,047 to €223,510
of which Distributable reserves: +€53,463
- Debts after one year -€41,305
down €41,305 (-24.8%), from €166,514 to €125,209
- Tax, wage and social debts -€27,672
down €27,672 (-48.0%), from €57,692 to €30,020
of which Remuneration and social security: -€15,149
- Accrued charges and deferred income -€9,437
no longer reported in 2025 (was €9,437)
- Trade debts -€6,656
down €6,656 (-25.0%), from €26,591 to €19,934
- Depreciation +€28,101
up €28,101 (+104%), from €27,090 to €55,191
- Financial charges +€14,062
up €14,062 (+177%), from €7,960 to €22,022
- Taxes -€13,798
down €13,798 (-38.7%), from €35,632 to €21,834
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 | €609,770 | €579,227 | -€30,542 | -5.0% |
| Fixed assets | 21/28 | €398,258 | €364,748 | -€33,510 | -8.4% |
| Tangible fixed assets | 22/27 | €390,094 | €356,584 | -€33,510 | -8.6% |
| Land and buildings | 22 | €57,568 | €54,755 | -€2,813 | -4.9% |
| Plant, machinery and equipment | 23 | €25,534 | €35,484 | +€9,950 | +39.0% |
| Furniture and vehicles | 24 | €58,604 | €44,021 | -€14,583 | -24.9% |
| Other tangible fixed assets | 26 | €248,388 | €222,324 | -€26,064 | -10.5% |
| Financial fixed assets | 28 | €8,164 | €8,164 | = | 0.0% |
| Current assets | 29/58 | €211,512 | €214,480 | +€2,968 | +1.4% |
| Stocks and contracts in progress | 3 | €106,671 | €111,849 | +€5,177 | +4.9% |
| Stocks | 30/36 | €106,671 | €111,849 | +€5,177 | +4.9% |
| Amounts receivable within one year | 40/41 | €18,751 | €22,846 | +€4,095 | +21.8% |
| Trade receivables | 40 | €11,179 | €15,227 | +€4,048 | +36.2% |
| Other amounts receivable | 41 | €7,572 | €7,619 | +€48 | +0.6% |
| Cash at bank and in hand | 54/58 | €60,150 | €72,076 | +€11,925 | +19.8% |
| Deferred charges and accrued income | 490/1 | €25,939 | €7,709 | -€18,230 | -70.3% |
| Total equity and liabilities | 10/49 | €609,770 | €579,227 | -€30,542 | -5.0% |
| Equity | 10/15 | €301,700 | €355,163 | +€53,463 | +17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,047 | €223,510 | +€53,463 | +31.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €168,187 | €221,650 | +€53,463 | +31.8% |
| Profit (loss) carried forward | 14 | €113,053 | €113,053 | = | 0.0% |
| Amounts payable | 17/49 | €308,070 | €224,065 | -€84,006 | -27.3% |
| Amounts payable after more than one year | 17 | €166,514 | €125,209 | -€41,305 | -24.8% |
| Financial debts | 170/4 | €166,514 | €125,209 | -€41,305 | -24.8% |
| Amounts payable within one year | 42/48 | €132,120 | €98,856 | -€33,264 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €40,429 | €41,894 | +€1,465 | +3.6% |
| Trade debts | 44 | €26,591 | €19,934 | -€6,656 | -25.0% |
| Suppliers | 440/4 | €26,591 | €19,934 | -€6,656 | -25.0% |
| Taxes, remuneration and social security | 45 | €57,692 | €30,020 | -€27,672 | -48.0% |
| Taxes | 450/3 | €23,429 | €10,906 | -€12,523 | -53.4% |
| Remuneration and social security | 454/9 | €34,263 | €19,114 | -€15,149 | -44.2% |
| Other amounts payable | 47/48 | €7,408 | €7,007 | -€401 | -5.4% |
| Accrued charges and deferred income | 492/3 | €9,437 | - | -€9,437 | |
| Non-recurring operating income | 76A | €1,800 | - | -€1,800 | |
| Remuneration, social security and pensions | 62 | €267,430 | €269,862 | +€2,433 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,090 | €55,191 | +€28,101 | +104% |
| Other operating charges | 640/8 | €5,862 | €7,210 | +€1,348 | +23.0% |
| Gross operating margin | 9900 | €428,467 | €429,333 | +€866 | +0.2% |
| Operating profit (loss) | 9901 | €128,086 | €97,070 | -€31,016 | -24.2% |
| Financial income | 75/76B | €318 | €249 | -€69 | -21.8% |
| Recurring financial income | 75 | €318 | €249 | -€69 | -21.8% |
| Financial charges | 65/66B | €7,960 | €22,022 | +€14,062 | +177% |
| Recurring financial charges | 65 | €7,960 | €22,022 | +€14,062 | +177% |
| Profit (loss) for the period before taxes | 9903 | €120,444 | €75,297 | -€45,147 | -37.5% |
| Income taxes | 67/77 | €35,632 | €21,834 | -€13,798 | -38.7% |
| Profit (loss) for the period | 9904 | €84,812 | €53,463 | -€31,349 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,812 | €53,463 | -€31,349 | -37.0% |
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 28 October 2026 via checked.be.