BistroL: what changed
Two fiscal 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.
BistroL
Largest movements
- Cash +€32,905
up €32,905 (+219.9%), from €14,962 to €47,867
mainly Depreciation (+€17,090) and Tax, wage and social debts (+€14,630)
- Tangible fixed assets -€9,077
down €9,077 (-2.9%), from €311,957 to €302,880
of which Land and buildings: -€8,416
- Tax, wage and social debts +€14,630
up €14,630 (+114.6%), from €12,763 to €27,393
of which Remuneration and social security: +€14,266
- Reserves +€12,271
up €12,271 (+16.1%), from €76,076 to €88,346
of which Distributable reserves: +€12,271
- Debts after one year +€7,765
up €7,765 (+5.0%), from €154,637 to €162,402
- Trade debts -€4,524
down €4,524 (-46.8%), from €9,669 to €5,146
- Current portion of long-term debt -€4,073
down €4,073 (-22.9%), from €17,814 to €13,740
- Gross operating margin -€9,903
down €9,903 (-12.6%), from €78,664 to €68,761
- Other operating charges -€4,991
down €4,991 (-66.4%), from €7,517 to €2,526
- Staff costs +€2,629
up €2,629 (+10.9%), from €24,208 to €26,837
- Depreciation -€880
down €880 (-4.9%), from €17,970 to €17,090
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.
Cash bridge derived
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 | €340,211 | €362,449 | +€22,238 | +6.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €312,895 | €303,568 | -€9,327 | -3.0% |
| Tangible fixed assets | 22/27 | €311,957 | €302,880 | -€9,077 | -2.9% |
| Land and buildings | 22 | €291,971 | €283,554 | -€8,416 | -2.9% |
| Plant, machinery and equipment | 23 | €19,600 | €19,325 | -€275 | -1.4% |
| Furniture and vehicles | 24 | €386 | €0 | -€386 | -100.0% |
| Financial fixed assets | 28 | €938 | €688 | -€250 | -26.7% |
| Current assets | 29/58 | €27,316 | €58,881 | +€31,565 | +115.6% |
| Stocks and contracts in progress | 3 | €2,376 | €1,924 | -€452 | -19.0% |
| Stocks | 30/36 | €2,376 | €1,924 | -€452 | -19.0% |
| Amounts receivable within one year | 40/41 | €8,932 | €8,732 | -€200 | -2.2% |
| Trade receivables | 40 | €5,298 | €8,025 | +€2,727 | +51.5% |
| Other amounts receivable | 41 | €3,634 | €707 | -€2,927 | -80.5% |
| Cash at bank and in hand | 54/58 | €14,962 | €47,867 | +€32,905 | +219.9% |
| Deferred charges and accrued income | 490/1 | €1,045 | €358 | -€688 | -65.8% |
| Total equity and liabilities | 10/49 | €340,211 | €362,449 | +€22,238 | +6.5% |
| Equity | 10/15 | €94,676 | €106,946 | +€12,271 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,076 | €88,346 | +€12,271 | +16.1% |
| 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 | €74,216 | €86,486 | +€12,271 | +16.5% |
| Amounts payable | 17/49 | €245,535 | €255,503 | +€9,967 | +4.1% |
| Amounts payable after more than one year | 17 | €154,637 | €162,402 | +€7,765 | +5.0% |
| Financial debts | 170/4 | €154,637 | €162,402 | +€7,765 | +5.0% |
| Amounts payable within one year | 42/48 | €90,898 | €93,101 | +€2,203 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €17,814 | €13,740 | -€4,073 | -22.9% |
| Trade debts | 44 | €9,669 | €5,146 | -€4,524 | -46.8% |
| Suppliers | 440/4 | €9,669 | €5,146 | -€4,524 | -46.8% |
| Advances received on contracts in progress | 46 | €2,847 | €2,847 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,763 | €27,393 | +€14,630 | +114.6% |
| Taxes | 450/3 | €1,748 | €2,111 | +€364 | +20.8% |
| Remuneration and social security | 454/9 | €11,016 | €25,282 | +€14,266 | +129.5% |
| Other amounts payable | 47/48 | €47,805 | €43,975 | -€3,830 | -8.0% |
| Remuneration, social security and pensions | 62 | €24,208 | €26,837 | +€2,629 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,970 | €17,090 | -€880 | -4.9% |
| Other operating charges | 640/8 | €7,517 | €2,526 | -€4,991 | -66.4% |
| Non-recurring operating charges | 66A | €106 | - | -€106 | |
| Gross operating margin | 9900 | €78,664 | €68,761 | -€9,903 | -12.6% |
| Operating profit (loss) | 9901 | €28,863 | €22,307 | -€6,555 | -22.7% |
| Financial income | 75/76B | €61 | €113 | +€53 | +87.4% |
| Recurring financial income | 75 | €61 | €113 | +€53 | +87.4% |
| Financial charges | 65/66B | €3,692 | €3,857 | +€165 | +4.5% |
| Recurring financial charges | 65 | €3,692 | €3,857 | +€165 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €25,231 | €18,564 | -€6,667 | -26.4% |
| Income taxes | 67/77 | €6,772 | €6,293 | -€479 | -7.1% |
| Profit (loss) for the period | 9904 | €18,459 | €12,271 | -€6,189 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,459 | €12,271 | -€6,189 | -33.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.