BISTROLEE: 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.
BISTROLEE
Largest movements
- Cash +€82,509
up €82,509 (+27.4%), from €301,332 to €383,841
mainly Net result for the year (+€72,474) and Depreciation (+€14,129)
- Tangible fixed assets -€14,129
down €14,129 (-46.4%), from €30,459 to €16,329
of which Plant, machinery and equipment: -€10,608
- Reserves +€72,474
up €72,474 (+27.4%), from €264,670 to €337,144
- Gross operating margin +€12,146
up €12,146 (+6.5%), from €187,720 to €199,866
- Staff costs +€5,775
up €5,775 (+7.4%), from €77,833 to €83,608
- Taxes +€2,223
up €2,223 (+8.3%), from €26,792 to €29,014
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 | €344,992 | €414,193 | +€69,201 | +20.1% |
| Fixed assets | 21/28 | €30,459 | €16,329 | -€14,129 | -46.4% |
| Tangible fixed assets | 22/27 | €30,459 | €16,329 | -€14,129 | -46.4% |
| Plant, machinery and equipment | 23 | €24,955 | €14,347 | -€10,608 | -42.5% |
| Furniture and vehicles | 24 | €5,504 | €1,982 | -€3,521 | -64.0% |
| Current assets | 29/58 | €314,533 | €397,864 | +€83,330 | +26.5% |
| Stocks and contracts in progress | 3 | €10,024 | €10,482 | +€458 | +4.6% |
| Stocks | 30/36 | €10,024 | €10,482 | +€458 | +4.6% |
| Amounts receivable within one year | 40/41 | €9 | - | -€9 | |
| Trade receivables | 40 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €301,332 | €383,841 | +€82,509 | +27.4% |
| Deferred charges and accrued income | 490/1 | €3,168 | €3,541 | +€373 | +11.8% |
| Total equity and liabilities | 10/49 | €344,992 | €414,193 | +€69,201 | +20.1% |
| Equity | 10/15 | €284,670 | €357,144 | +€72,474 | +25.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €264,670 | €337,144 | +€72,474 | +27.4% |
| Distributable reserves | 133 | €264,670 | €337,144 | +€72,474 | +27.4% |
| Amounts payable | 17/49 | €60,322 | €57,048 | -€3,274 | -5.4% |
| Amounts payable within one year | 42/48 | €60,322 | €56,784 | -€3,538 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €1,521 | - | -€1,521 | |
| Trade debts | 44 | €9,683 | €8,720 | -€963 | -9.9% |
| Suppliers | 440/4 | €9,683 | €8,720 | -€963 | -9.9% |
| Taxes, remuneration and social security | 45 | €23,389 | €22,437 | -€951 | -4.1% |
| Taxes | 450/3 | €15,725 | €14,383 | -€1,342 | -8.5% |
| Remuneration and social security | 454/9 | €7,664 | €8,055 | +€391 | +5.1% |
| Other amounts payable | 47/48 | €25,730 | €25,627 | -€103 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €265 | +€265 | |
| Non-recurring operating income | 76A | €81 | €87 | +€6 | +6.8% |
| Remuneration, social security and pensions | 62 | €77,833 | €83,608 | +€5,775 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,793 | €14,129 | +€336 | +2.4% |
| Other operating charges | 640/8 | €1,596 | €1,646 | +€50 | +3.1% |
| Gross operating margin | 9900 | €187,720 | €199,866 | +€12,146 | +6.5% |
| Operating profit (loss) | 9901 | €94,498 | €100,483 | +€5,985 | +6.3% |
| Financial income | 75/76B | €1,567 | €1,187 | -€380 | -24.3% |
| Recurring financial income | 75 | €1,567 | €1,187 | -€380 | -24.3% |
| Financial charges | 65/66B | €218 | €181 | -€37 | -16.8% |
| Recurring financial charges | 65 | €218 | €181 | -€37 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €95,847 | €101,489 | +€5,641 | +5.9% |
| Income taxes | 67/77 | €26,792 | €29,014 | +€2,223 | +8.3% |
| Profit (loss) for the period | 9904 | €69,056 | €72,474 | +€3,419 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,056 | €72,474 | +€3,419 | +5.0% |
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 19 October 2026 via checked.be.