BISTROKE: 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.
BISTROKE
Largest movements
- Receivables within one year +€47,275
up €47,275 (+250%), from €18,885 to €66,160
of which Other amounts receivable: +€65,000
- Deferred charges and accrued income +€18,128
up €18,128 (+382%), from €4,742 to €22,870
- Tangible fixed assets -€12,565
down €12,565 (-30.5%), from €41,207 to €28,641
of which Plant, machinery and equipment: -€9,000
- Stocks and contracts +€3,201
up €3,201 (+44.3%), from €7,231 to €10,432
- Intangible fixed assets -€2,833
down €2,833 (-54.7%), from €5,183 to €2,350
- Accrued charges and deferred income +€36,739
up €36,739 (+2,330%), from €1,577 to €38,316
- Trade debts +€19,039
up €19,039 (+129%), from €14,719 to €33,758
- Tax, wage and social debts -€18,840
down €18,840 (-48.6%), from €38,733 to €19,894
of which Remuneration and social security: -€13,808
- Reserves +€10,905
up €10,905 (+47.2%), from €23,107 to €34,012
- Other debts +€3,407
up €3,407 (+351%), from €969 to €4,377
- Staff costs -€10,896
down €10,896 (-5.6%), from €196,197 to €185,301
- Gross operating margin -€10,730
down €10,730 (-4.6%), from €231,745 to €221,016
- Depreciation +€3,449
up €3,449 (+23.3%), from €14,829 to €18,278
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 | €129,105 | €180,356 | +€51,251 | +39.7% |
| Fixed assets | 21/28 | €46,390 | €30,992 | -€15,399 | -33.2% |
| Intangible fixed assets | 21 | €5,183 | €2,350 | -€2,833 | -54.7% |
| Tangible fixed assets | 22/27 | €41,207 | €28,641 | -€12,565 | -30.5% |
| Plant, machinery and equipment | 23 | €23,240 | €14,240 | -€9,000 | -38.7% |
| Furniture and vehicles | 24 | €2,665 | €2,835 | +€170 | +6.4% |
| Other tangible fixed assets | 26 | €15,302 | €11,567 | -€3,735 | -24.4% |
| Current assets | 29/58 | €82,715 | €149,364 | +€66,650 | +80.6% |
| Stocks and contracts in progress | 3 | €7,231 | €10,432 | +€3,201 | +44.3% |
| Stocks | 30/36 | €7,231 | €10,432 | +€3,201 | +44.3% |
| Amounts receivable within one year | 40/41 | €18,885 | €66,160 | +€47,275 | +250% |
| Trade receivables | 40 | €17,725 | - | -€17,725 | |
| Other amounts receivable | 41 | €1,160 | €66,160 | +€65,000 | +5,605% |
| Cash at bank and in hand | 54/58 | €51,857 | €49,903 | -€1,954 | -3.8% |
| Deferred charges and accrued income | 490/1 | €4,742 | €22,870 | +€18,128 | +382% |
| Total equity and liabilities | 10/49 | €129,105 | €180,356 | +€51,251 | +39.7% |
| Equity | 10/15 | €73,107 | €84,012 | +€10,905 | +14.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €23,107 | €34,012 | +€10,905 | +47.2% |
| Distributable reserves | 133 | €23,107 | €34,012 | +€10,905 | +47.2% |
| Amounts payable | 17/49 | €55,998 | €96,344 | +€40,346 | +72.0% |
| Amounts payable within one year | 42/48 | €54,421 | €58,028 | +€3,606 | +6.6% |
| Trade debts | 44 | €14,719 | €33,758 | +€19,039 | +129% |
| Suppliers | 440/4 | €14,719 | €33,758 | +€19,039 | +129% |
| Taxes, remuneration and social security | 45 | €38,733 | €19,894 | -€18,840 | -48.6% |
| Taxes | 450/3 | €9,066 | €4,034 | -€5,031 | -55.5% |
| Remuneration and social security | 454/9 | €29,668 | €15,859 | -€13,808 | -46.5% |
| Other amounts payable | 47/48 | €969 | €4,377 | +€3,407 | +351% |
| Accrued charges and deferred income | 492/3 | €1,577 | €38,316 | +€36,739 | +2,330% |
| Remuneration, social security and pensions | 62 | €196,197 | €185,301 | -€10,896 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,829 | €18,278 | +€3,449 | +23.3% |
| Other operating charges | 640/8 | €2,220 | €2,563 | +€343 | +15.4% |
| Gross operating margin | 9900 | €231,745 | €221,016 | -€10,730 | -4.6% |
| Operating profit (loss) | 9901 | €18,499 | €14,874 | -€3,625 | -19.6% |
| Financial charges | 65/66B | €112 | €107 | -€5 | -4.6% |
| Recurring financial charges | 65 | €112 | €107 | -€5 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €18,387 | €14,767 | -€3,620 | -19.7% |
| Income taxes | 67/77 | €4,825 | €3,861 | -€963 | -20.0% |
| Profit (loss) for the period | 9904 | €13,562 | €10,905 | -€2,657 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,562 | €10,905 | -€2,657 | -19.6% |
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 21 October 2026 via checked.be.