BISTRODO: 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.
BISTRODO
Largest movements
- Tangible fixed assets -€29,635
down €29,635 (-28.7%), from €103,142 to €73,507
of which Land and buildings: -€27,264
- Receivables within one year +€19,621
up €19,621 (+285%), from €6,895 to €26,515
of which Trade receivables: +€18,129
- Cash +€3,433
up €3,433 (+15.8%), from €21,727 to €25,159
mainly Depreciation (+€47,161) and Accrued charges and deferred income (+€16,971)
- Debts after one year -€17,528
down €17,528 (-64.9%), from €26,989 to €9,461
- Accrued charges and deferred income +€16,971
up €16,971 (+137%), from €12,428 to €29,399
- Trade debts -€13,476
down €13,476 (-100.0%), from €13,483 to €7
- Reserves +€6,971
up €6,971 (+15.1%), from €46,137 to €53,108
- Tax, wage and social debts +€3,653
up €3,653 (+136%), from €2,689 to €6,341
of which Remuneration and social security: +€3,080
- Gross operating margin +€27,382
up €27,382 (+26.4%), from €103,763 to €131,145
- Staff costs +€19,524
up €19,524 (+39.1%), from €49,875 to €69,399
- Depreciation +€17,726
up €17,726 (+60.2%), from €29,435 to €47,161
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 | €149,543 | €143,519 | -€6,024 | -4.0% |
| Fixed assets | 21/28 | €103,142 | €73,507 | -€29,635 | -28.7% |
| Tangible fixed assets | 22/27 | €103,142 | €73,507 | -€29,635 | -28.7% |
| Land and buildings | 22 | €54,528 | €27,264 | -€27,264 | -50.0% |
| Plant, machinery and equipment | 23 | €30,038 | €20,685 | -€9,354 | -31.1% |
| Furniture and vehicles | 24 | €12,834 | €22,688 | +€9,853 | +76.8% |
| Other tangible fixed assets | 26 | €5,741 | €2,870 | -€2,870 | -50.0% |
| Current assets | 29/58 | €46,402 | €70,012 | +€23,611 | +50.9% |
| Stocks and contracts in progress | 3 | €14,184 | €14,732 | +€547 | +3.9% |
| Stocks | 30/36 | €14,184 | €14,732 | +€547 | +3.9% |
| Amounts receivable within one year | 40/41 | €6,895 | €26,515 | +€19,621 | +285% |
| Trade receivables | 40 | - | €18,129 | +€18,129 | |
| Other amounts receivable | 41 | €6,895 | €8,386 | +€1,491 | +21.6% |
| Cash at bank and in hand | 54/58 | €21,727 | €25,159 | +€3,433 | +15.8% |
| Deferred charges and accrued income | 490/1 | €3,596 | €3,606 | +€10 | +0.3% |
| Total equity and liabilities | 10/49 | €149,543 | €143,519 | -€6,024 | -4.0% |
| Equity | 10/15 | €68,137 | €75,108 | +€6,971 | +10.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €46,137 | €53,108 | +€6,971 | +15.1% |
| Distributable reserves | 133 | €46,137 | €53,108 | +€6,971 | +15.1% |
| Amounts payable | 17/49 | €81,406 | €68,411 | -€12,995 | -16.0% |
| Amounts payable after more than one year | 17 | €26,989 | €9,461 | -€17,528 | -64.9% |
| Financial debts | 170/4 | €26,989 | €9,461 | -€17,528 | -64.9% |
| Amounts payable within one year | 42/48 | €41,989 | €29,551 | -€12,438 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €17,437 | €18,153 | +€716 | +4.1% |
| Financial debts | 43 | €1,132 | - | -€1,132 | |
| Credit institutions | 430/8 | €1,132 | - | -€1,132 | |
| Trade debts | 44 | €13,483 | €7 | -€13,476 | -100.0% |
| Suppliers | 440/4 | €13,483 | €7 | -€13,476 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,689 | €6,341 | +€3,653 | +136% |
| Taxes | 450/3 | €774 | €1,346 | +€572 | +74.0% |
| Remuneration and social security | 454/9 | €1,915 | €4,996 | +€3,080 | +161% |
| Other amounts payable | 47/48 | €7,248 | €5,050 | -€2,199 | -30.3% |
| Accrued charges and deferred income | 492/3 | €12,428 | €29,399 | +€16,971 | +137% |
| Remuneration, social security and pensions | 62 | €49,875 | €69,399 | +€19,524 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,435 | €47,161 | +€17,726 | +60.2% |
| Other operating charges | 640/8 | €2,206 | €2,117 | -€89 | -4.0% |
| Gross operating margin | 9900 | €103,763 | €131,145 | +€27,382 | +26.4% |
| Operating profit (loss) | 9901 | €22,246 | €12,468 | -€9,779 | -44.0% |
| Financial income | 75/76B | €1,105 | €319 | -€786 | -71.1% |
| Recurring financial income | 75 | €1,105 | €319 | -€786 | -71.1% |
| Financial charges | 65/66B | €4,214 | €2,966 | -€1,248 | -29.6% |
| Recurring financial charges | 65 | €4,214 | €2,966 | -€1,248 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €19,138 | €9,821 | -€9,317 | -48.7% |
| Income taxes | 67/77 | €1,840 | €2,850 | +€1,010 | +54.9% |
| Profit (loss) for the period | 9904 | €17,298 | €6,971 | -€10,327 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,298 | €6,971 | -€10,327 | -59.7% |
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 24 October 2026 via checked.be.