BISTRONOMIA: 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.
BISTRONOMIA
Largest movements
- Receivables within one year +€3,242
up €3,242 (+141%), from €2,298 to €5,540
of which Trade receivables: +€3,513
- Stocks and contracts +€1,158
up €1,158 (+6.8%), from €17,024 to €18,181
- Cash -€519
down €519 (-28.4%), from €1,827 to €1,308
mainly Receivables within one year (-€3,242) and Stocks and contracts (-€1,158)
- Profit (loss) carried forward +€4,896
up €4,896 (+14.2%), from -€34,360 to -€29,464
- Trade debts -€877
down €877 (-35.5%), from €2,470 to €1,593
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Gross operating margin +€2,866
up €2,866 (+114%), from €2,518 to €5,385
- Other operating charges -€450
down €450 (-61.9%), from €727 to €277
- Depreciation -€174
down €174 (-99.2%), from €176 to €1
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 | €21,151 | €25,030 | +€3,879 | +18.3% |
| Fixed assets | 21/28 | €1 | - | -€1 | |
| Tangible fixed assets | 22/27 | €1 | - | -€1 | |
| Furniture and vehicles | 24 | €1 | - | -€1 | |
| Current assets | 29/58 | €21,149 | €25,030 | +€3,881 | +18.3% |
| Stocks and contracts in progress | 3 | €17,024 | €18,181 | +€1,158 | +6.8% |
| Stocks | 30/36 | €17,024 | €18,181 | +€1,158 | +6.8% |
| Amounts receivable within one year | 40/41 | €2,298 | €5,540 | +€3,242 | +141% |
| Trade receivables | 40 | €2,027 | €5,540 | +€3,513 | +173% |
| Other amounts receivable | 41 | €271 | - | -€271 | |
| Cash at bank and in hand | 54/58 | €1,827 | €1,308 | -€519 | -28.4% |
| Total equity and liabilities | 10/49 | €21,151 | €25,030 | +€3,879 | +18.3% |
| Equity | 10/15 | -€15,960 | -€11,064 | +€4,896 | +30.7% |
| Contributions | 10/11 | €18,400 | €18,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,360 | -€29,464 | +€4,896 | +14.2% |
| Amounts payable | 17/49 | €37,110 | €36,093 | -€1,017 | -2.7% |
| Amounts payable within one year | 42/48 | €36,723 | €36,093 | -€629 | -1.7% |
| Trade debts | 44 | €2,470 | €1,593 | -€877 | -35.5% |
| Suppliers | 440/4 | €2,470 | €1,593 | -€877 | -35.5% |
| Taxes, remuneration and social security | 45 | €175 | €422 | +€248 | +142% |
| Taxes | 450/3 | €175 | €422 | +€248 | +142% |
| Other amounts payable | 47/48 | €34,078 | €34,078 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176 | €1 | -€174 | -99.2% |
| Other operating charges | 640/8 | €727 | €277 | -€450 | -61.9% |
| Gross operating margin | 9900 | €2,518 | €5,385 | +€2,866 | +114% |
| Operating profit (loss) | 9901 | €1,615 | €5,106 | +€3,491 | +216% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €50 | €31 | -€19 | -37.4% |
| Recurring financial charges | 65 | €50 | €31 | -€19 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €1,566 | €5,082 | +€3,517 | +225% |
| Income taxes | 67/77 | €175 | €186 | +€12 | +6.7% |
| Profit (loss) for the period | 9904 | €1,391 | €4,896 | +€3,505 | +252% |
| Profit (loss) for the period to be appropriated | 9905 | €1,391 | €4,896 | +€3,505 | +252% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.