CAFE BISTROT: 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.
CAFE BISTROT
Largest movements
- Receivables within one year -€73,254
down €73,254 (-67.0%), from €109,388 to €36,133
of which Trade receivables: -€75,553
- Cash +€63,896
up €63,896 (+811%), from €7,875 to €71,771
mainly Receivables within one year (+€73,254) and Net result for the year (+€28,649)
- Deferred charges and accrued income +€12,180
new in 2025: €12,180
- Tangible fixed assets +€1,758
up €1,758 (+81.1%), from €2,167 to €3,926
of which Furniture and vehicles: +€2,481
- Profit (loss) carried forward +€28,649
up €28,649, from -€3,511 to €25,137
- Accrued charges and deferred income -€15,656
down €15,656 (-74.1%), from €21,137 to €5,481
- Trade debts +€13,541
up €13,541 (+151%), from €8,978 to €22,519
- Other debts -€12,993
down €12,993 (-25.9%), from €50,209 to €37,216
- Tax, wage and social debts -€8,961
down €8,961 (-30.4%), from €29,481 to €20,520
of which Remuneration and social security: -€12,739
- Gross operating margin -€37,131
down €37,131 (-39.4%), from €94,173 to €57,043
- Staff costs -€31,625
down €31,625 (-54.4%), from €58,134 to €26,510
- Financial income +€13,151
up €13,151 (+110,605%), from €12 to €13,163
- Taxes +€6,973
new in 2025: €6,973
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 | €132,393 | €136,973 | +€4,580 | +3.5% |
| Fixed assets | 21/28 | €2,667 | €4,426 | +€1,758 | +65.9% |
| Tangible fixed assets | 22/27 | €2,167 | €3,926 | +€1,758 | +81.1% |
| Land and buildings | 22 | €2,167 | €1,445 | -€722 | -33.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €2,481 | +€2,481 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €129,726 | €132,548 | +€2,822 | +2.2% |
| Stocks and contracts in progress | 3 | €12,463 | €12,463 | = | 0.0% |
| Stocks | 30/36 | €12,463 | €12,463 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €109,388 | €36,133 | -€73,254 | -67.0% |
| Trade receivables | 40 | €107,185 | €31,631 | -€75,553 | -70.5% |
| Other amounts receivable | 41 | €2,203 | €4,502 | +€2,299 | +104% |
| Cash at bank and in hand | 54/58 | €7,875 | €71,771 | +€63,896 | +811% |
| Deferred charges and accrued income | 490/1 | - | €12,180 | +€12,180 | |
| Total equity and liabilities | 10/49 | €132,393 | €136,973 | +€4,580 | +3.5% |
| Equity | 10/15 | €15,089 | €43,737 | +€28,649 | +190% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,511 | €25,137 | +€28,649 | |
| Provisions and deferred taxes | 16 | €7,500 | €7,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,500 | €7,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable | 17/49 | €109,805 | €85,736 | -€24,069 | -21.9% |
| Amounts payable within one year | 42/48 | €88,668 | €80,255 | -€8,413 | -9.5% |
| Trade debts | 44 | €8,978 | €22,519 | +€13,541 | +151% |
| Suppliers | 440/4 | €8,978 | €22,519 | +€13,541 | +151% |
| Taxes, remuneration and social security | 45 | €29,481 | €20,520 | -€8,961 | -30.4% |
| Taxes | 450/3 | €11,607 | €15,384 | +€3,778 | +32.5% |
| Remuneration and social security | 454/9 | €17,874 | €5,136 | -€12,739 | -71.3% |
| Other amounts payable | 47/48 | €50,209 | €37,216 | -€12,993 | -25.9% |
| Accrued charges and deferred income | 492/3 | €21,137 | €5,481 | -€15,656 | -74.1% |
| Non-recurring operating income | 76A | €1,936 | €0 | -€1,936 | -100% |
| Remuneration, social security and pensions | 62 | €58,134 | €26,510 | -€31,625 | -54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826 | €1,012 | +€186 | +22.5% |
| Other operating charges | 640/8 | €4,858 | €5,795 | +€937 | +19.3% |
| Non-recurring operating charges | 66A | €929 | €703 | -€226 | -24.3% |
| Gross operating margin | 9900 | €94,173 | €57,043 | -€37,131 | -39.4% |
| Operating profit (loss) | 9901 | €29,425 | €23,022 | -€6,403 | -21.8% |
| Financial income | 75/76B | €12 | €13,163 | +€13,151 | +110,605% |
| Recurring financial income | 75 | €12 | €13,163 | +€13,151 | +110,605% |
| Financial charges | 65/66B | €1,285 | €564 | -€721 | -56.1% |
| Recurring financial charges | 65 | €1,285 | €564 | -€721 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €28,152 | €35,621 | +€7,469 | +26.5% |
| Income taxes | 67/77 | - | €6,973 | +€6,973 | |
| Profit (loss) for the period | 9904 | €28,152 | €28,649 | +€497 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,152 | €28,649 | +€497 | +1.8% |
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.