Blackbird Gastronomy: what changed
Blackbird Gastronomy
Largest movements
- Receivables within one year -€272,920
down €272,920 (-98.1%), from €278,292 to €5,371
of which Other amounts receivable: -€253,458
- Intangible fixed assets -€93,750
down €93,750 (-14.9%), from €631,250 to €537,500
- Tangible fixed assets -€35,241
down €35,241 (-12.9%), from €272,594 to €237,353
of which Other tangible fixed assets: -€25,689
- Stocks and contracts +€15,200
up €15,200 (+47.9%), from €31,714 to €46,914
- Cash +€13,917
up €13,917 (+541%), from €2,572 to €16,489
- Profit (loss) carried forward -€297,054
down €297,054 (-45.9%), from -€647,876 to -€944,930
- Debts after one year -€179,621
down €179,621 (-27.1%), from €662,360 to €482,739
- Other debts +€55,443
up €55,443 (+10.4%), from €531,000 to €586,443
- Trade debts +€32,571
up €32,571 (+37.0%), from €87,931 to €120,502
- Current portion of long-term debt -€24,007
down €24,007 (-12.3%), from €195,043 to €171,037
- Staff costs -€204,091
down €204,091 (-26.3%), from €775,555 to €571,464
- Gross operating margin +€120,444
up €120,444 (+30.8%), from €391,443 to €511,888
- Depreciation -€27,153
down €27,153 (-14.7%), from €184,841 to €157,688
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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,219,935 | €847,982 | -€371,952 | -30.5% |
| Fixed assets | 21/28 | €903,844 | €774,853 | -€128,991 | -14.3% |
| Intangible fixed assets | 21 | €631,250 | €537,500 | -€93,750 | -14.9% |
| Tangible fixed assets | 22/27 | €272,594 | €237,353 | -€35,241 | -12.9% |
| Plant, machinery and equipment | 23 | €58,621 | €53,083 | -€5,537 | -9.4% |
| Furniture and vehicles | 24 | €27,028 | €23,013 | -€4,015 | -14.9% |
| Other tangible fixed assets | 26 | €186,945 | €161,256 | -€25,689 | -13.7% |
| Current assets | 29/58 | €316,091 | €73,130 | -€242,961 | -76.9% |
| Stocks and contracts in progress | 3 | €31,714 | €46,914 | +€15,200 | +47.9% |
| Stocks | 30/36 | €31,714 | €46,914 | +€15,200 | +47.9% |
| Amounts receivable within one year | 40/41 | €278,292 | €5,371 | -€272,920 | -98.1% |
| Trade receivables | 40 | €19,463 | €0 | -€19,463 | -100% |
| Other amounts receivable | 41 | €258,829 | €5,371 | -€253,458 | -97.9% |
| Cash at bank and in hand | 54/58 | €2,572 | €16,489 | +€13,917 | +541% |
| Deferred charges and accrued income | 490/1 | €3,512 | €4,356 | +€843 | +24.0% |
| Total equity and liabilities | 10/49 | €1,219,935 | €847,982 | -€371,952 | -30.5% |
| Equity | 10/15 | -€347,876 | -€644,930 | -€297,054 | -85.4% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€647,876 | -€944,930 | -€297,054 | -45.9% |
| Amounts payable | 17/49 | €1,567,810 | €1,492,912 | -€74,898 | -4.8% |
| Amounts payable after more than one year | 17 | €662,360 | €482,739 | -€179,621 | -27.1% |
| Financial debts | 170/4 | €662,360 | €482,739 | -€179,621 | -27.1% |
| Amounts payable within one year | 42/48 | €902,450 | €987,935 | +€85,485 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €195,043 | €171,037 | -€24,007 | -12.3% |
| Financial debts | 43 | €12,076 | €25,433 | +€13,357 | +111% |
| Credit institutions | 430/8 | €12,076 | €25,433 | +€13,357 | +111% |
| Trade debts | 44 | €87,931 | €120,502 | +€32,571 | +37.0% |
| Suppliers | 440/4 | €87,931 | €120,502 | +€32,571 | +37.0% |
| Taxes, remuneration and social security | 45 | €76,400 | €84,520 | +€8,120 | +10.6% |
| Taxes | 450/3 | €26,791 | €28,173 | +€1,383 | +5.2% |
| Remuneration and social security | 454/9 | €49,609 | €56,347 | +€6,738 | +13.6% |
| Other amounts payable | 47/48 | €531,000 | €586,443 | +€55,443 | +10.4% |
| Accrued charges and deferred income | 492/3 | €3,000 | €22,239 | +€19,239 | +641% |
| Remuneration, social security and pensions | 62 | €775,555 | €571,464 | -€204,091 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184,841 | €157,688 | -€27,153 | -14.7% |
| Other operating charges | 640/8 | €5,429 | €1,777 | -€3,652 | -67.3% |
| Gross operating margin | 9900 | €391,443 | €511,888 | +€120,444 | +30.8% |
| Operating profit (loss) | 9901 | -€574,382 | -€219,041 | +€355,341 | +61.9% |
| Financial income | 75/76B | €779 | €76 | -€703 | -90.2% |
| Recurring financial income | 75 | €779 | €76 | -€703 | -90.2% |
| Financial charges | 65/66B | €74,037 | €78,090 | +€4,053 | +5.5% |
| Recurring financial charges | 65 | €74,037 | €78,090 | +€4,053 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€647,640 | -€297,054 | +€350,586 | +54.1% |
| Income taxes | 67/77 | €236 | €0 | -€236 | -100% |
| Profit (loss) for the period | 9904 | -€647,876 | -€297,054 | +€350,821 | +54.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€647,876 | -€297,054 | +€350,821 | +54.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.