BISTROT BLAISE: 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.
BISTROT BLAISE
Largest movements
- Cash -€95,496
down €95,496 (-69.6%), from €137,216 to €41,720
mainly Debts after one year (-€56,531) and Trade debts (-€37,168)
- Tangible fixed assets -€53,865
down €53,865 (-9.1%), from €588,925 to €535,059
of which Land and buildings: -€33,582
- Stocks and contracts +€34,177
up €34,177 (+197%), from €17,312 to €51,489
- Debts after one year -€56,531
down €56,531 (-16.4%), from €343,827 to €287,296
- Trade debts -€37,168
down €37,168 (-87.2%), from €42,627 to €5,459
- Advances received -€10,801
down €10,801 (-25.1%), from €42,961 to €32,160
- Gross operating margin -€16,767
down €16,767 (-3.8%), from €436,231 to €419,464
- Turnover -€16,752
down €16,752 (-1.7%), from €992,442 to €975,691
- Staff costs +€13,711
up €13,711 (+4.2%), from €326,353 to €340,063
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 | €806,141 | €686,301 | -€119,840 | -14.9% |
| Fixed assets | 21/28 | €635,136 | €575,270 | -€59,865 | -9.4% |
| Intangible fixed assets | 21 | €41,490 | €35,490 | -€6,000 | -14.5% |
| Tangible fixed assets | 22/27 | €588,925 | €535,059 | -€53,865 | -9.1% |
| Land and buildings | 22 | €499,242 | €465,661 | -€33,582 | -6.7% |
| Plant, machinery and equipment | 23 | €51,202 | €46,039 | -€5,163 | -10.1% |
| Furniture and vehicles | 24 | €38,480 | €23,360 | -€15,120 | -39.3% |
| Financial fixed assets | 28 | €4,721 | €4,721 | = | 0.0% |
| Current assets | 29/58 | €171,005 | €111,030 | -€59,974 | -35.1% |
| Stocks and contracts in progress | 3 | €17,312 | €51,489 | +€34,177 | +197% |
| Stocks | 30/36 | €17,312 | €51,489 | +€34,177 | +197% |
| Amounts receivable within one year | 40/41 | €16,125 | €17,822 | +€1,697 | +10.5% |
| Other amounts receivable | 41 | €16,125 | €17,822 | +€1,697 | +10.5% |
| Cash at bank and in hand | 54/58 | €137,216 | €41,720 | -€95,496 | -69.6% |
| Deferred charges and accrued income | 490/1 | €352 | - | -€352 | |
| Total equity and liabilities | 10/49 | €806,141 | €686,301 | -€119,840 | -14.9% |
| Equity | 10/15 | €134,485 | €140,385 | +€5,901 | +4.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €38,900 | +€5,900 | +17.9% |
| Distributable reserves | 133 | €33,000 | €38,900 | +€5,900 | +17.9% |
| Profit (loss) carried forward | 14 | €51,485 | €51,485 | +€1 | 0.0% |
| Amounts payable | 17/49 | €671,656 | €545,916 | -€125,740 | -18.7% |
| Amounts payable after more than one year | 17 | €343,827 | €287,296 | -€56,531 | -16.4% |
| Financial debts | 170/4 | €343,827 | €287,296 | -€56,531 | -16.4% |
| Amounts payable within one year | 42/48 | €326,793 | €258,440 | -€68,353 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €63,476 | €57,145 | -€6,331 | -10.0% |
| Trade debts | 44 | €42,627 | €5,459 | -€37,168 | -87.2% |
| Suppliers | 440/4 | €42,627 | €5,459 | -€37,168 | -87.2% |
| Advances received on contracts in progress | 46 | €42,961 | €32,160 | -€10,801 | -25.1% |
| Taxes, remuneration and social security | 45 | €49,912 | €41,950 | -€7,962 | -16.0% |
| Taxes | 450/3 | €28,202 | €23,839 | -€4,364 | -15.5% |
| Remuneration and social security | 454/9 | €21,710 | €18,111 | -€3,598 | -16.6% |
| Other amounts payable | 47/48 | €127,817 | €121,726 | -€6,091 | -4.8% |
| Accrued charges and deferred income | 492/3 | €1,036 | €180 | -€856 | -82.7% |
| Turnover | 70 | €992,442 | €975,691 | -€16,752 | -1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €556,212 | €556,227 | +€15 | 0.0% |
| Remuneration, social security and pensions | 62 | €326,353 | €340,063 | +€13,711 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,384 | €62,181 | -€1,203 | -1.9% |
| Other operating charges | 640/8 | €5,582 | €4,421 | -€1,161 | -20.8% |
| Gross operating margin | 9900 | €436,231 | €419,464 | -€16,767 | -3.8% |
| Operating profit (loss) | 9901 | €40,912 | €12,798 | -€28,114 | -68.7% |
| Financial income | 75/76B | €6,506 | €8,810 | +€2,304 | +35.4% |
| Recurring financial income | 75 | €6,506 | €8,810 | +€2,304 | +35.4% |
| Financial charges | 65/66B | €14,281 | €14,133 | -€148 | -1.0% |
| Recurring financial charges | 65 | €14,281 | €14,133 | -€148 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €33,137 | €7,475 | -€25,662 | -77.4% |
| Income taxes | 67/77 | €327 | €1,575 | +€1,248 | +381% |
| Profit (loss) for the period | 9904 | €32,810 | €5,901 | -€26,909 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,810 | €5,901 | -€26,909 | -82.0% |
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 20 October 2026 via checked.be.