BISTROLOGIE: 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.
BISTROLOGIE
Largest movements
- Receivables within one year -€21,024
down €21,024 (-33.9%), from €62,074 to €41,050
of which Trade receivables: -€22,006
- Stocks and contracts -€1,600
down €1,600 (-28.5%), from €5,605 to €4,005
- Tangible fixed assets -€1,193
down €1,193 (-16.3%), from €7,322 to €6,130
of which Other tangible fixed assets: -€653
- Other debts -€23,944
no longer reported in 2025 (was €23,944)
- Accrued charges and deferred income +€9,898
new in 2025: €9,898
- Profit (loss) carried forward -€8,625
down €8,625, from €3,287 to -€5,338
- Tax, wage and social debts -€3,736
no longer reported in 2025 (was €3,736)
- Trade debts +€3,220
up €3,220 (+20.7%), from €15,559 to €18,779
- Gross operating margin -€18,758
down €18,758 (-47.0%), from €39,932 to €21,174
- Depreciation -€6,048
down €6,048 (-83.5%), from €7,241 to €1,193
- Staff costs -€2,887
down €2,887 (-10.6%), from €27,362 to €24,475
- Other operating charges -€604
down €604 (-17.1%), from €3,531 to €2,927
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,531 | €51,315 | -€24,217 | -32.1% |
| Fixed assets | 21/28 | €7,322 | €6,130 | -€1,193 | -16.3% |
| Tangible fixed assets | 22/27 | €7,322 | €6,130 | -€1,193 | -16.3% |
| Furniture and vehicles | 24 | €1,747 | €1,207 | -€540 | -30.9% |
| Other tangible fixed assets | 26 | €5,575 | €4,922 | -€653 | -11.7% |
| Current assets | 29/58 | €68,209 | €45,185 | -€23,024 | -33.8% |
| Stocks and contracts in progress | 3 | €5,605 | €4,005 | -€1,600 | -28.5% |
| Stocks | 30/36 | €5,605 | €4,005 | -€1,600 | -28.5% |
| Amounts receivable within one year | 40/41 | €62,074 | €41,050 | -€21,024 | -33.9% |
| Trade receivables | 40 | €24,210 | €2,204 | -€22,006 | -90.9% |
| Other amounts receivable | 41 | €37,864 | €38,845 | +€982 | +2.6% |
| Deferred charges and accrued income | 490/1 | €530 | €130 | -€400 | -75.4% |
| Total equity and liabilities | 10/49 | €75,531 | €51,315 | -€24,217 | -32.1% |
| Equity | 10/15 | €31,089 | €22,464 | -€8,625 | -27.7% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €21,402 | €21,402 | = | 0.0% |
| 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 | €19,542 | €19,542 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,287 | -€5,338 | -€8,625 | |
| Amounts payable | 17/49 | €44,442 | €28,850 | -€15,592 | -35.1% |
| Amounts payable within one year | 42/48 | €44,442 | €18,952 | -€25,490 | -57.4% |
| Financial debts | 43 | €1,202 | €173 | -€1,029 | -85.6% |
| Credit institutions | 430/8 | €1,202 | €173 | -€1,029 | -85.6% |
| Trade debts | 44 | €15,559 | €18,779 | +€3,220 | +20.7% |
| Suppliers | 440/4 | €15,559 | €18,779 | +€3,220 | +20.7% |
| Taxes, remuneration and social security | 45 | €3,736 | - | -€3,736 | |
| Remuneration and social security | 454/9 | €3,736 | - | -€3,736 | |
| Other amounts payable | 47/48 | €23,944 | - | -€23,944 | |
| Accrued charges and deferred income | 492/3 | - | €9,898 | +€9,898 | |
| Remuneration, social security and pensions | 62 | €27,362 | €24,475 | -€2,887 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,241 | €1,193 | -€6,048 | -83.5% |
| Other operating charges | 640/8 | €3,531 | €2,927 | -€604 | -17.1% |
| Gross operating margin | 9900 | €39,932 | €21,174 | -€18,758 | -47.0% |
| Operating profit (loss) | 9901 | €1,798 | -€7,420 | -€9,218 | |
| Financial income | 75/76B | €11 | €69 | +€58 | +537.2% |
| Recurring financial income | 75 | €11 | €69 | +€58 | +537.2% |
| Financial charges | 65/66B | €1,533 | €1,274 | -€259 | -16.9% |
| Recurring financial charges | 65 | €1,533 | €1,274 | -€259 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €276 | -€8,625 | -€8,901 | |
| Profit (loss) for the period | 9904 | €276 | -€8,625 | -€8,901 | |
| Profit (loss) for the period to be appropriated | 9905 | €276 | -€8,625 | -€8,901 |
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 5 October 2026 via checked.be.