BISTROT L'ÎLOT: 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 L'ÎLOT
Largest movements
- Cash -€26,946
down €26,946 (-22.7%), from €118,830 to €91,884
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€36,003)
- Tangible fixed assets -€19,414
down €19,414 (-4.3%), from €454,966 to €435,553
of which Land and buildings: -€15,349
- Receivables within one year +€15,440
up €15,440 (+130%), from €11,912 to €27,352
of which Trade receivables: +€8,285
- Profit (loss) carried forward -€96,118
down €96,118 (-77.6%), from €123,809 to €27,691
- Other debts +€74,979
up €74,979 (+313%), from €23,980 to €98,959
- Tax, wage and social debts -€36,003
down €36,003 (-56.4%), from €63,785 to €27,782
of which Taxes: -€29,505
- Trade debts +€32,262
up €32,262 (+119%), from €27,199 to €59,461
- Debts after one year -€12,312
down €12,312 (-3.7%), from €331,210 to €318,899
- Staff costs +€32,895
up €32,895 (+36.8%), from €89,501 to €122,396
- Gross operating margin +€21,371
up €21,371 (+13.5%), from €157,797 to €179,167
- Depreciation +€16,874
up €16,874 (+191%), from €8,834 to €25,709
- Financial charges +€9,754
up €9,754 (+145%), from €6,724 to €16,479
- Taxes -€7,030
down €7,030 (-52.9%), from €13,292 to €6,261
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 | €625,652 | €592,289 | -€33,362 | -5.3% |
| Fixed assets | 21/28 | €471,477 | €450,813 | -€20,664 | -4.4% |
| Intangible fixed assets | 21 | €9,580 | €8,330 | -€1,250 | -13.0% |
| Tangible fixed assets | 22/27 | €454,966 | €435,553 | -€19,414 | -4.3% |
| Land and buildings | 22 | €440,248 | €424,899 | -€15,349 | -3.5% |
| Plant, machinery and equipment | 23 | €14,584 | €7,064 | -€7,521 | -51.6% |
| Furniture and vehicles | 24 | €135 | €3,591 | +€3,456 | +2,567% |
| Financial fixed assets | 28 | €6,931 | €6,931 | = | 0.0% |
| Current assets | 29/58 | €154,175 | €141,476 | -€12,699 | -8.2% |
| Stocks and contracts in progress | 3 | €23,433 | €22,240 | -€1,193 | -5.1% |
| Stocks | 30/36 | €23,433 | €22,240 | -€1,193 | -5.1% |
| Amounts receivable within one year | 40/41 | €11,912 | €27,352 | +€15,440 | +130% |
| Trade receivables | 40 | €11,903 | €20,188 | +€8,285 | +69.6% |
| Other amounts receivable | 41 | €9 | €7,164 | +€7,155 | +77,774% |
| Cash at bank and in hand | 54/58 | €118,830 | €91,884 | -€26,946 | -22.7% |
| Total equity and liabilities | 10/49 | €625,652 | €592,289 | -€33,362 | -5.3% |
| Equity | 10/15 | €167,621 | €71,502 | -€96,118 | -57.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,212 | €25,212 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,352 | €23,352 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,809 | €27,691 | -€96,118 | -77.6% |
| Amounts payable | 17/49 | €458,031 | €520,787 | +€62,756 | +13.7% |
| Amounts payable after more than one year | 17 | €331,210 | €318,899 | -€12,312 | -3.7% |
| Financial debts | 170/4 | €331,210 | €318,899 | -€12,312 | -3.7% |
| Amounts payable within one year | 42/48 | €126,821 | €201,888 | +€75,067 | +59.2% |
| Current portion of amounts payable after more than one year | 42 | €11,857 | €15,686 | +€3,829 | +32.3% |
| Trade debts | 44 | €27,199 | €59,461 | +€32,262 | +119% |
| Suppliers | 440/4 | €27,199 | €59,461 | +€32,262 | +119% |
| Taxes, remuneration and social security | 45 | €63,785 | €27,782 | -€36,003 | -56.4% |
| Taxes | 450/3 | €51,008 | €21,503 | -€29,505 | -57.8% |
| Remuneration and social security | 454/9 | €12,777 | €6,278 | -€6,498 | -50.9% |
| Other amounts payable | 47/48 | €23,980 | €98,959 | +€74,979 | +313% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €89,501 | €122,396 | +€32,895 | +36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,834 | €25,709 | +€16,874 | +191% |
| Other operating charges | 640/8 | €1,662 | €4,441 | +€2,779 | +167% |
| Gross operating margin | 9900 | €157,797 | €179,167 | +€21,371 | +13.5% |
| Operating profit (loss) | 9901 | €57,799 | €26,622 | -€31,177 | -53.9% |
| Financial charges | 65/66B | €6,724 | €16,479 | +€9,754 | +145% |
| Recurring financial charges | 65 | €6,724 | €16,479 | +€9,754 | +145% |
| Profit (loss) for the period before taxes | 9903 | €51,075 | €10,143 | -€40,932 | -80.1% |
| Income taxes | 67/77 | €13,292 | €6,261 | -€7,030 | -52.9% |
| Profit (loss) for the period | 9904 | €37,783 | €3,882 | -€33,901 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,783 | €3,882 | -€33,901 | -89.7% |
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 24 October 2026 via checked.be.