BISTROOM: 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.
BISTROOM
Largest movements
- Cash +€97,349
up €97,349 (+661%), from €14,722 to €112,071
mainly Debts after one year (+€58,250) and Depreciation (+€47,818)
- Stocks and contracts -€11,322
down €11,322 (-89.3%), from €12,674 to €1,351
- Tangible fixed assets +€4,402
up €4,402 (+2.0%), from €224,861 to €229,264
of which Plant, machinery and equipment: +€35,096
- Debts after one year +€58,250
up €58,250 (+53.5%), from €108,864 to €167,114
of which Other amounts payable: +€100,000
- Trade debts +€40,131
up €40,131 (+200%), from €20,086 to €60,216
- Other debts -€11,084
down €11,084 (-30.6%), from €36,222 to €25,138
- Tax, wage and social debts +€10,618
up €10,618 (+270%), from €3,937 to €14,554
of which Remuneration and social security: +€14,554
- Gross operating margin -€53,250
down €53,250 (-24.0%), from €221,546 to €168,296
- Staff costs -€35,417
down €35,417 (-24.9%), from €142,387 to €106,970
- Taxes -€4,022
down €4,022 (-84.5%), from €4,761 to €739
- Depreciation +€3,132
up €3,132 (+7.0%), from €44,686 to €47,818
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 | €255,909 | €349,630 | +€93,721 | +36.6% |
| Fixed assets | 21/28 | €224,861 | €229,264 | +€4,402 | +2.0% |
| Tangible fixed assets | 22/27 | €224,861 | €229,264 | +€4,402 | +2.0% |
| Land and buildings | 22 | €164,000 | €147,339 | -€16,661 | -10.2% |
| Plant, machinery and equipment | 23 | €18,338 | €53,435 | +€35,096 | +191% |
| Furniture and vehicles | 24 | €42,523 | €28,490 | -€14,033 | -33.0% |
| Current assets | 29/58 | €31,048 | €120,366 | +€89,318 | +288% |
| Amounts receivable after more than one year | 29 | €1,980 | €1,980 | = | 0.0% |
| Trade receivables | 290 | €1,980 | €1,980 | = | 0.0% |
| Stocks and contracts in progress | 3 | €12,674 | €1,351 | -€11,322 | -89.3% |
| Stocks | 30/36 | €12,674 | €1,351 | -€11,322 | -89.3% |
| Amounts receivable within one year | 40/41 | €1,672 | €4,964 | +€3,292 | +197% |
| Trade receivables | 40 | €220 | €4,122 | +€3,902 | +1,774% |
| Other amounts receivable | 41 | €1,452 | €842 | -€610 | -42.0% |
| Cash at bank and in hand | 54/58 | €14,722 | €112,071 | +€97,349 | +661% |
| Total equity and liabilities | 10/49 | €255,909 | €349,630 | +€93,721 | +36.6% |
| Equity | 10/15 | €41,192 | €40,859 | -€334 | -0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,192 | €18,859 | -€334 | -1.7% |
| Amounts payable | 17/49 | €214,717 | €308,771 | +€94,054 | +43.8% |
| Amounts payable after more than one year | 17 | €108,864 | €167,114 | +€58,250 | +53.5% |
| Financial debts | 170/4 | €108,864 | €67,114 | -€41,750 | -38.4% |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €105,853 | €141,658 | +€35,804 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €42,260 | €41,749 | -€512 | -1.2% |
| Trade debts | 44 | €20,086 | €60,216 | +€40,131 | +200% |
| Suppliers | 440/4 | €20,086 | €60,216 | +€40,131 | +200% |
| Advances received on contracts in progress | 46 | €3,349 | - | -€3,349 | |
| Taxes, remuneration and social security | 45 | €3,937 | €14,554 | +€10,618 | +270% |
| Taxes | 450/3 | €3,937 | - | -€3,937 | |
| Remuneration and social security | 454/9 | - | €14,554 | +€14,554 | |
| Other amounts payable | 47/48 | €36,222 | €25,138 | -€11,084 | -30.6% |
| Remuneration, social security and pensions | 62 | €142,387 | €106,970 | -€35,417 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,686 | €47,818 | +€3,132 | +7.0% |
| Other operating charges | 640/8 | €4,920 | €3,797 | -€1,123 | -22.8% |
| Gross operating margin | 9900 | €221,546 | €168,296 | -€53,250 | -24.0% |
| Operating profit (loss) | 9901 | €29,553 | €9,711 | -€19,842 | -67.1% |
| Financial income | 75/76B | €24 | €0 | -€24 | -99.9% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -99.9% |
| Financial charges | 65/66B | €10,770 | €9,306 | -€1,464 | -13.6% |
| Recurring financial charges | 65 | €10,770 | €9,306 | -€1,464 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €18,807 | €405 | -€18,402 | -97.8% |
| Income taxes | 67/77 | €4,761 | €739 | -€4,022 | -84.5% |
| Profit (loss) for the period | 9904 | €14,046 | -€334 | -€14,380 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,046 | -€334 | -€14,380 |
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 27 October 2026 via checked.be.