BISTRONOOM: 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.
BISTRONOOM
Largest movements
- Cash +€80,138
up €80,138 (+80.7%), from €99,258 to €179,396
mainly Depreciation (+€66,730) and Net result for the year (+€53,679)
- Intangible fixed assets -€30,000
down €30,000 (-25.0%), from €120,000 to €90,000
- Receivables within one year +€16,144
up €16,144 (+38.9%), from €41,512 to €57,656
of which Other amounts receivable: +€8,223
- Tangible fixed assets -€10,437
down €10,437 (-9.3%), from €112,241 to €101,804
of which Furniture and vehicles: -€15,067
- Reserves +€53,679
up €53,679 (+42.5%), from €126,375 to €180,054
- Trade debts +€24,527
up €24,527 (+167.0%), from €14,688 to €39,215
- Debts after one year -€14,013
down €14,013 (-18.0%), from €77,954 to €63,940
of which Financial debts: -€19,100
- Tax, wage and social debts +€9,971
up €9,971 (+35.9%), from €27,760 to €37,731
of which Taxes: +€5,695
- Current portion of long-term debt -€9,366
down €9,366 (-32.9%), from €28,467 to €19,100
- Gross operating margin +€11,672
up €11,672 (+3.9%), from €301,795 to €313,466
- Staff costs +€9,128
up €9,128 (+6.8%), from €134,957 to €144,085
- Financial charges -€7,591
down €7,591 (-40.3%), from €18,837 to €11,247
- Other operating charges +€7,130
up €7,130 (+41.0%), from €17,390 to €24,521
- Depreciation +€4,745
up €4,745 (+7.7%), from €61,986 to €66,730
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 | €424,939 | €482,457 | +€57,518 | +13.5% |
| Fixed assets | 21/28 | €232,241 | €192,738 | -€39,502 | -17.0% |
| Intangible fixed assets | 21 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Tangible fixed assets | 22/27 | €112,241 | €101,804 | -€10,437 | -9.3% |
| Plant, machinery and equipment | 23 | €16,409 | €33,077 | +€16,668 | +101.6% |
| Furniture and vehicles | 24 | €47,264 | €32,198 | -€15,067 | -31.9% |
| Other tangible fixed assets | 26 | €48,567 | €36,529 | -€12,038 | -24.8% |
| Financial fixed assets | 28 | - | €934 | +€934 | |
| Current assets | 29/58 | €192,698 | €289,718 | +€97,020 | +50.3% |
| Stocks and contracts in progress | 3 | €38,463 | €40,596 | +€2,133 | +5.5% |
| Stocks | 30/36 | €38,463 | €40,596 | +€2,133 | +5.5% |
| Amounts receivable within one year | 40/41 | €41,512 | €57,656 | +€16,144 | +38.9% |
| Trade receivables | 40 | €20,835 | €28,756 | +€7,921 | +38.0% |
| Other amounts receivable | 41 | €20,677 | €28,900 | +€8,223 | +39.8% |
| Cash at bank and in hand | 54/58 | €99,258 | €179,396 | +€80,138 | +80.7% |
| Deferred charges and accrued income | 490/1 | €13,466 | €12,071 | -€1,395 | -10.4% |
| Total equity and liabilities | 10/49 | €424,939 | €482,457 | +€57,518 | +13.5% |
| Equity | 10/15 | €132,575 | €186,254 | +€53,679 | +40.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,375 | €180,054 | +€53,679 | +42.5% |
| Distributable reserves | 133 | €126,375 | €180,054 | +€53,679 | +42.5% |
| Amounts payable | 17/49 | €292,364 | €296,203 | +€3,839 | +1.3% |
| Amounts payable after more than one year | 17 | €77,954 | €63,940 | -€14,013 | -18.0% |
| Financial debts | 170/4 | €77,954 | €58,853 | -€19,100 | -24.5% |
| Trade debts | 175 | - | €5,087 | +€5,087 | |
| Amounts payable within one year | 42/48 | €209,021 | €228,153 | +€19,132 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €28,467 | €19,100 | -€9,366 | -32.9% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €14,688 | €39,215 | +€24,527 | +167.0% |
| Suppliers | 440/4 | €14,688 | €39,215 | +€24,527 | +167.0% |
| Advances received on contracts in progress | 46 | €16,375 | €15,577 | -€798 | -4.9% |
| Taxes, remuneration and social security | 45 | €27,760 | €37,731 | +€9,971 | +35.9% |
| Taxes | 450/3 | €24,515 | €30,210 | +€5,695 | +23.2% |
| Remuneration and social security | 454/9 | €3,244 | €7,520 | +€4,276 | +131.8% |
| Other amounts payable | 47/48 | €96,732 | €91,530 | -€5,202 | -5.4% |
| Accrued charges and deferred income | 492/3 | €5,389 | €4,109 | -€1,280 | -23.8% |
| Non-recurring operating income | 76A | - | €7,394 | +€7,394 | |
| Remuneration, social security and pensions | 62 | €134,957 | €144,085 | +€9,128 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,986 | €66,730 | +€4,745 | +7.7% |
| Other operating charges | 640/8 | €17,390 | €24,521 | +€7,130 | +41.0% |
| Gross operating margin | 9900 | €301,795 | €313,466 | +€11,672 | +3.9% |
| Operating profit (loss) | 9901 | €87,462 | €78,131 | -€9,331 | -10.7% |
| Financial income | 75/76B | €522 | €745 | +€223 | +42.7% |
| Recurring financial income | 75 | €522 | €745 | +€223 | +42.7% |
| Financial charges | 65/66B | €18,837 | €11,247 | -€7,591 | -40.3% |
| Recurring financial charges | 65 | €18,837 | €11,247 | -€7,591 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €69,147 | €67,629 | -€1,517 | -2.2% |
| Income taxes | 67/77 | €15,560 | €13,951 | -€1,609 | -10.3% |
| Profit (loss) for the period | 9904 | €53,587 | €53,679 | +€92 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,587 | €53,679 | +€92 | +0.2% |
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.