BISTRO VINO: what changed
BISTRO VINO
Largest movements
- Stocks and contracts -€1,351
down €1,351 (-35.8%), from €3,777 to €2,426
- Cash -€815
down €815 (-14.6%), from €5,571 to €4,756
mainly Debts after one year (-€3,080) and Investment in fixed assets (net) (-€2,040)
- Tangible fixed assets -€478
down €478 (-7.0%), from €6,856 to €6,377
of which Furniture and vehicles: -€2,212
- Debts after one year -€3,080
down €3,080 (-38.2%), from €8,059 to €4,979
- Other debts +€2,436
up €2,436 (+201%), from €1,211 to €3,648
- Tax, wage and social debts -€1,121
down €1,121 (-51.9%), from €2,161 to €1,040
of which Remuneration and social security: -€1,917
- Profit (loss) carried forward -€713
down €713 (-9.2%), from -€7,761 to -€8,474
- Gross operating margin -€6,780
down €6,780 (-42.3%), from €16,028 to €9,248
- Staff costs -€2,384
down €2,384 (-43.0%), from €5,542 to €3,158
- Depreciation +€181
up €181 (+7.8%), from €2,337 to €2,518
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,976 | €17,559 | -€2,417 | -12.1% |
| Fixed assets | 21/28 | €10,193 | €9,715 | -€478 | -4.7% |
| Tangible fixed assets | 22/27 | €6,856 | €6,377 | -€478 | -7.0% |
| Land and buildings | 22 | €631 | €2,365 | +€1,734 | +275% |
| Furniture and vehicles | 24 | €6,225 | €4,013 | -€2,212 | -35.5% |
| Financial fixed assets | 28 | €3,338 | €3,338 | = | 0.0% |
| Current assets | 29/58 | €9,783 | €7,844 | -€1,939 | -19.8% |
| Stocks and contracts in progress | 3 | €3,777 | €2,426 | -€1,351 | -35.8% |
| Stocks | 30/36 | €3,777 | €2,426 | -€1,351 | -35.8% |
| Amounts receivable within one year | 40/41 | - | €106 | +€106 | |
| Trade receivables | 40 | - | €105 | +€105 | |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €5,571 | €4,756 | -€815 | -14.6% |
| Deferred charges and accrued income | 490/1 | €435 | €557 | +€122 | +28.0% |
| Total equity and liabilities | 10/49 | €19,976 | €17,559 | -€2,417 | -12.1% |
| Equity | 10/15 | €2,239 | €1,526 | -€713 | -31.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,761 | -€8,474 | -€713 | -9.2% |
| Amounts payable | 17/49 | €17,737 | €16,033 | -€1,704 | -9.6% |
| Amounts payable after more than one year | 17 | €8,059 | €4,979 | -€3,080 | -38.2% |
| Financial debts | 170/4 | €8,059 | €4,979 | -€3,080 | -38.2% |
| Amounts payable within one year | 42/48 | €9,472 | €10,976 | +€1,504 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €2,901 | €3,080 | +€179 | +6.2% |
| Trade debts | 44 | €3,199 | €3,209 | +€10 | +0.3% |
| Suppliers | 440/4 | €3,199 | €3,209 | +€10 | +0.3% |
| Taxes, remuneration and social security | 45 | €2,161 | €1,040 | -€1,121 | -51.9% |
| Taxes | 450/3 | €244 | €1,040 | +€796 | +326% |
| Remuneration and social security | 454/9 | €1,917 | - | -€1,917 | |
| Other amounts payable | 47/48 | €1,211 | €3,648 | +€2,436 | +201% |
| Accrued charges and deferred income | 492/3 | €206 | €77 | -€128 | -62.4% |
| Remuneration, social security and pensions | 62 | €5,542 | €3,158 | -€2,384 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,337 | €2,518 | +€181 | +7.8% |
| Other operating charges | 640/8 | €1,927 | €1,988 | +€60 | +3.1% |
| Gross operating margin | 9900 | €16,028 | €9,248 | -€6,780 | -42.3% |
| Operating profit (loss) | 9901 | €6,222 | €1,584 | -€4,638 | -74.5% |
| Financial income | 75/76B | €130 | €61 | -€69 | -52.9% |
| Recurring financial income | 75 | €130 | €61 | -€69 | -52.9% |
| Financial charges | 65/66B | €2,331 | €2,358 | +€27 | +1.1% |
| Recurring financial charges | 65 | €2,331 | €2,333 | +€2 | +0.1% |
| Non-recurring financial charges | 66B | - | €25 | +€25 | |
| Profit (loss) for the period before taxes | 9903 | €4,021 | -€713 | -€4,733 | |
| Profit (loss) for the period | 9904 | €4,021 | -€713 | -€4,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,021 | -€713 | -€4,733 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.