BISTROO: 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.
BISTROO
Largest movements
- Cash +€52,204
up €52,204 (+940.4%), from €5,551 to €57,755
mainly Debts after one year (+€60,379) and Depreciation (+€47,457)
- Tangible fixed assets +€37,246
up €37,246 (+7.3%), from €509,626 to €546,872
of which Land and buildings: +€41,428
- Debts after one year +€60,379
up €60,379 (+100.2%), from €60,251 to €120,630
- Reserves +€33,348
up €33,348 (+16.3%), from €204,415 to €237,763
of which Distributable reserves: +€33,348
- Current portion of long-term debt +€31,167
up €31,167 (+80.4%), from €38,764 to €69,932
- Other debts -€12,978
down €12,978 (-10.9%), from €119,178 to €106,200
- Trade debts -€12,726
down €12,726 (-75.1%), from €16,936 to €4,211
- Gross operating margin +€15,421
up €15,421 (+11.1%), from €139,194 to €154,615
- Financial charges +€4,099
up €4,099 (+109.2%), from €3,753 to €7,853
- Staff costs +€3,426
up €3,426 (+7.3%), from €46,851 to €50,277
- Taxes +€1,943
up €1,943 (+17.9%), from €10,865 to €12,808
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 | €561,717 | €653,648 | +€91,931 | +16.4% |
| Fixed assets | 21/28 | €509,626 | €546,872 | +€37,246 | +7.3% |
| Tangible fixed assets | 22/27 | €509,626 | €546,872 | +€37,246 | +7.3% |
| Land and buildings | 22 | €463,355 | €504,784 | +€41,428 | +8.9% |
| Plant, machinery and equipment | 23 | €42,380 | €37,659 | -€4,722 | -11.1% |
| Furniture and vehicles | 24 | €3,891 | €4,430 | +€539 | +13.9% |
| Current assets | 29/58 | €52,090 | €106,776 | +€54,685 | +105.0% |
| Stocks and contracts in progress | 3 | €39,318 | €41,650 | +€2,332 | +5.9% |
| Stocks | 30/36 | €39,318 | €41,650 | +€2,332 | +5.9% |
| Amounts receivable within one year | 40/41 | €3,962 | €4,035 | +€73 | +1.8% |
| Trade receivables | 40 | €2,563 | €2,512 | -€51 | -2.0% |
| Other amounts receivable | 41 | €1,399 | €1,523 | +€124 | +8.8% |
| Cash at bank and in hand | 54/58 | €5,551 | €57,755 | +€52,204 | +940.4% |
| Deferred charges and accrued income | 490/1 | €3,258 | €3,335 | +€77 | +2.4% |
| Total equity and liabilities | 10/49 | €561,717 | €653,648 | +€91,931 | +16.4% |
| Equity | 10/15 | €304,015 | €337,363 | +€33,348 | +11.0% |
| Contributions | 10/11 | €99,600 | €99,600 | = | 0.0% |
| Reserves | 13 | €204,415 | €237,763 | +€33,348 | +16.3% |
| Tax-exempt reserves | 132 | €37,380 | €37,380 | = | 0.0% |
| Distributable reserves | 133 | €167,035 | €200,383 | +€33,348 | +20.0% |
| Amounts payable | 17/49 | €257,702 | €316,285 | +€58,584 | +22.7% |
| Amounts payable after more than one year | 17 | €60,251 | €120,630 | +€60,379 | +100.2% |
| Financial debts | 170/4 | €60,251 | €120,630 | +€60,379 | +100.2% |
| Amounts payable within one year | 42/48 | €197,347 | €195,551 | -€1,796 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €38,764 | €69,932 | +€31,167 | +80.4% |
| Trade debts | 44 | €16,936 | €4,211 | -€12,726 | -75.1% |
| Suppliers | 440/4 | €16,936 | €4,211 | -€12,726 | -75.1% |
| Advances received on contracts in progress | 46 | €3,508 | €4,233 | +€725 | +20.7% |
| Taxes, remuneration and social security | 45 | €18,960 | €10,975 | -€7,985 | -42.1% |
| Taxes | 450/3 | €13,826 | €10,975 | -€2,851 | -20.6% |
| Remuneration and social security | 454/9 | €5,134 | €0 | -€5,134 | -100.0% |
| Other amounts payable | 47/48 | €119,178 | €106,200 | -€12,978 | -10.9% |
| Accrued charges and deferred income | 492/3 | €104 | €105 | +€0 | +0.1% |
| Remuneration, social security and pensions | 62 | €46,851 | €50,277 | +€3,426 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,995 | €47,457 | -€1,538 | -3.1% |
| Other operating charges | 640/8 | €2,917 | €3,008 | +€91 | +3.1% |
| Gross operating margin | 9900 | €139,194 | €154,615 | +€15,421 | +11.1% |
| Operating profit (loss) | 9901 | €40,430 | €53,872 | +€13,442 | +33.2% |
| Financial income | 75/76B | €36 | €136 | +€100 | +273.5% |
| Recurring financial income | 75 | €36 | €136 | +€100 | +273.5% |
| Financial charges | 65/66B | €3,753 | €7,853 | +€4,099 | +109.2% |
| Recurring financial charges | 65 | €3,753 | €7,853 | +€4,099 | +109.2% |
| Profit (loss) for the period before taxes | 9903 | €36,714 | €46,156 | +€9,442 | +25.7% |
| Income taxes | 67/77 | €10,865 | €12,808 | +€1,943 | +17.9% |
| Profit (loss) for the period | 9904 | €25,849 | €33,348 | +€7,499 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,849 | €33,348 | +€7,499 | +29.0% |
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 9 October 2026 via checked.be.