BISTRONOMIE: 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.
BISTRONOMIE
Largest movements
- Receivables within one year -€8,777
down €8,777 (-55.9%), from €15,688 to €6,911
of which Trade receivables: -€5,733
- Cash -€6,006
down €6,006 (-94.9%), from €6,326 to €320
mainly Net result for the year (-€14,263) and Other debts (-€1,309)
- Reserves -€8,326
no longer reported in 2025 (was €8,326)
- Profit (loss) carried forward -€5,937
new in 2025: -€5,937
- Other debts -€1,309
down €1,309 (-24.1%), from €5,427 to €4,118
- Trade debts +€834
up €834 (+40.1%), from €2,078 to €2,912
- Gross operating margin -€20,823
down €20,823, from €7,298 to -€13,525
- Other operating charges -€146
down €146 (-20.0%), from €732 to €585
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 | €22,041 | €7,303 | -€14,738 | -66.9% |
| Current assets | 29/58 | €22,041 | €7,303 | -€14,738 | -66.9% |
| Amounts receivable within one year | 40/41 | €15,688 | €6,911 | -€8,777 | -55.9% |
| Trade receivables | 40 | €12,644 | €6,911 | -€5,733 | -45.3% |
| Other amounts receivable | 41 | €3,044 | - | -€3,044 | |
| Current investments | 50/53 | €27 | €71 | +€45 | +168% |
| Cash at bank and in hand | 54/58 | €6,326 | €320 | -€6,006 | -94.9% |
| Total equity and liabilities | 10/49 | €22,041 | €7,303 | -€14,738 | -66.9% |
| Equity | 10/15 | €14,536 | €273 | -€14,263 | -98.1% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Reserves | 13 | €8,326 | - | -€8,326 | |
| Distributable reserves | 133 | €8,326 | - | -€8,326 | |
| Profit (loss) carried forward | 14 | - | -€5,937 | -€5,937 | |
| Amounts payable | 17/49 | €7,505 | €7,030 | -€475 | -6.3% |
| Amounts payable within one year | 42/48 | €7,505 | €7,030 | -€475 | -6.3% |
| Trade debts | 44 | €2,078 | €2,912 | +€834 | +40.1% |
| Suppliers | 440/4 | €2,078 | €2,912 | +€834 | +40.1% |
| Other amounts payable | 47/48 | €5,427 | €4,118 | -€1,309 | -24.1% |
| Other operating charges | 640/8 | €732 | €585 | -€146 | -20.0% |
| Gross operating margin | 9900 | €7,298 | -€13,525 | -€20,823 | |
| Operating profit (loss) | 9901 | €6,567 | -€14,110 | -€20,677 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €152 | €153 | +€2 | +1.0% |
| Recurring financial charges | 65 | €152 | €153 | +€2 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €6,415 | -€14,263 | -€20,678 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €6,415 | -€14,263 | -€20,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,415 | -€14,263 | -€20,678 |
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 26 October 2026 via checked.be.