Bistroteca Fiore: what changed
Bistroteca Fiore
Largest movements
- Cash -€21,618
down €21,618 (-63.6%), from €34,010 to €12,393
mainly Trade debts (-€19,724) and Tax, wage and social debts (-€13,463)
- Receivables within one year -€15,271
down €15,271 (-34.8%), from €43,901 to €28,630
of which Trade receivables: -€12,460
- Tangible fixed assets -€12,487
down €12,487 (-24.5%), from €51,068 to €38,580
of which Plant, machinery and equipment: -€12,344
- Stocks and contracts -€1,730
down €1,730 (-7.9%), from €21,928 to €20,198
- Trade debts -€19,724
down €19,724 (-52.5%), from €37,579 to €17,855
- Tax, wage and social debts -€13,463
down €13,463 (-72.0%), from €18,697 to €5,234
of which Taxes: -€13,296
- Debts after one year -€8,894
no longer reported in 2025 (was €8,894)
- Other debts -€8,088
down €8,088 (-81.8%), from €9,893 to €1,805
- Current portion of long-term debt -€3,956
down €3,956 (-30.8%), from €12,850 to €8,894
- Gross operating margin -€90,581
down €90,581 (-71.8%), from €126,239 to €35,658
- Staff costs -€51,225
down €51,225 (-85.9%), from €59,632 to €8,407
- Taxes -€12,639
down €12,639 (-78.9%), from €16,019 to €3,381
- Financial charges -€1,991
down €1,991 (-66.0%), from €3,015 to €1,024
- Depreciation +€1,363
up €1,363 (+10.4%), from €13,122 to €14,485
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,701 | €108,417 | -€50,284 | -31.7% |
| Fixed assets | 21/28 | €56,315 | €43,565 | -€12,751 | -22.6% |
| Intangible fixed assets | 21 | €843 | €580 | -€264 | -31.3% |
| Tangible fixed assets | 22/27 | €51,068 | €38,580 | -€12,487 | -24.5% |
| Land and buildings | 22 | €9,652 | €7,446 | -€2,205 | -22.9% |
| Plant, machinery and equipment | 23 | €38,818 | €26,473 | -€12,344 | -31.8% |
| Furniture and vehicles | 24 | €345 | €2,704 | +€2,359 | +683% |
| Other tangible fixed assets | 26 | €2,253 | €1,957 | -€296 | -13.1% |
| Financial fixed assets | 28 | €4,405 | €4,405 | = | 0.0% |
| Current assets | 29/58 | €102,385 | €64,853 | -€37,533 | -36.7% |
| Stocks and contracts in progress | 3 | €21,928 | €20,198 | -€1,730 | -7.9% |
| Stocks | 30/36 | €21,928 | €20,198 | -€1,730 | -7.9% |
| Amounts receivable within one year | 40/41 | €43,901 | €28,630 | -€15,271 | -34.8% |
| Trade receivables | 40 | €33,252 | €20,792 | -€12,460 | -37.5% |
| Other amounts receivable | 41 | €10,649 | €7,838 | -€2,811 | -26.4% |
| Cash at bank and in hand | 54/58 | €34,010 | €12,393 | -€21,618 | -63.6% |
| Deferred charges and accrued income | 490/1 | €2,546 | €3,632 | +€1,086 | +42.6% |
| Total equity and liabilities | 10/49 | €158,701 | €108,417 | -€50,284 | -31.7% |
| Equity | 10/15 | €70,789 | €74,630 | +€3,841 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,189 | €56,030 | +€3,841 | +7.4% |
| Distributable reserves | 133 | €52,189 | €56,030 | +€3,841 | +7.4% |
| Amounts payable | 17/49 | €87,912 | €33,787 | -€54,124 | -61.6% |
| Amounts payable after more than one year | 17 | €8,894 | - | -€8,894 | |
| Financial debts | 170/4 | €8,894 | - | -€8,894 | |
| Amounts payable within one year | 42/48 | €79,018 | €33,787 | -€45,231 | -57.2% |
| Current portion of amounts payable after more than one year | 42 | €12,850 | €8,894 | -€3,956 | -30.8% |
| Trade debts | 44 | €37,579 | €17,855 | -€19,724 | -52.5% |
| Suppliers | 440/4 | €37,579 | €17,855 | -€19,724 | -52.5% |
| Taxes, remuneration and social security | 45 | €18,697 | €5,234 | -€13,463 | -72.0% |
| Taxes | 450/3 | €16,205 | €2,909 | -€13,296 | -82.1% |
| Remuneration and social security | 454/9 | €2,493 | €2,325 | -€167 | -6.7% |
| Other amounts payable | 47/48 | €9,893 | €1,805 | -€8,088 | -81.8% |
| Remuneration, social security and pensions | 62 | €59,632 | €8,407 | -€51,225 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,122 | €14,485 | +€1,363 | +10.4% |
| Other operating charges | 640/8 | €2,886 | €2,528 | -€357 | -12.4% |
| Gross operating margin | 9900 | €126,239 | €35,658 | -€90,581 | -71.8% |
| Operating profit (loss) | 9901 | €50,600 | €10,239 | -€40,361 | -79.8% |
| Financial income | 75/76B | €498 | €118 | -€380 | -76.3% |
| Recurring financial income | 75 | €498 | €118 | -€380 | -76.3% |
| Financial charges | 65/66B | €3,015 | €1,024 | -€1,991 | -66.0% |
| Recurring financial charges | 65 | €3,015 | €1,024 | -€1,991 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €48,083 | €9,333 | -€38,750 | -80.6% |
| Income taxes | 67/77 | €16,019 | €3,381 | -€12,639 | -78.9% |
| Profit (loss) for the period | 9904 | €32,064 | €5,953 | -€26,112 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,064 | €5,953 | -€26,112 | -81.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.