Colette – Bistro: 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.
Colette – Bistro
Largest movements
- Tangible fixed assets +€136,463
up €136,463 (+58.4%), from €233,833 to €370,296
of which Land and buildings: +€162,743
- Debts after one year +€44,922
up €44,922 (+40.2%), from €111,798 to €156,720
- Profit (loss) carried forward +€39,061
up €39,061 (+16.3%), from -€239,518 to -€200,457
- Other debts +€22,369
up €22,369 (+9.2%), from €242,587 to €264,957
- Trade debts +€15,187
up €15,187 (+3,755%), from €404 to €15,591
- Current portion of long-term debt +€7,879
up €7,879 (+15.7%), from €50,236 to €58,115
- Financial charges +€6,402
up €6,402 (+374%), from €1,714 to €8,116
- Staff costs -€6,200
down €6,200 (-100%), from €6,200 to €0
- Depreciation +€5,960
up €5,960 (+18.3%), from €32,577 to €38,537
- Gross operating margin +€2,453
up €2,453 (+2.9%), from €83,862 to €86,314
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 | €234,358 | €370,691 | +€136,333 | +58.2% |
| Fixed assets | 21/28 | €233,833 | €370,296 | +€136,463 | +58.4% |
| Tangible fixed assets | 22/27 | €233,833 | €370,296 | +€136,463 | +58.4% |
| Land and buildings | 22 | €100,000 | €262,743 | +€162,743 | +163% |
| Plant, machinery and equipment | 23 | €133,833 | €107,553 | -€26,280 | -19.6% |
| Current assets | 29/58 | €525 | €394 | -€130 | -24.9% |
| Amounts receivable within one year | 40/41 | €0 | €295 | +€295 | |
| Trade receivables | 40 | €0 | €295 | +€295 | |
| Cash at bank and in hand | 54/58 | €497 | €20 | -€477 | -95.9% |
| Deferred charges and accrued income | 490/1 | €28 | €79 | +€51 | +184% |
| Total equity and liabilities | 10/49 | €234,358 | €370,691 | +€136,333 | +58.2% |
| Equity | 10/15 | -€170,680 | -€131,619 | +€39,061 | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,238 | €50,238 | = | 0.0% |
| Distributable reserves | 133 | €50,238 | €50,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,518 | -€200,457 | +€39,061 | +16.3% |
| Amounts payable | 17/49 | €405,038 | €502,310 | +€97,272 | +24.0% |
| Amounts payable after more than one year | 17 | €111,798 | €156,720 | +€44,922 | +40.2% |
| Financial debts | 170/4 | €111,798 | €156,720 | +€44,922 | +40.2% |
| Amounts payable within one year | 42/48 | €293,240 | €345,590 | +€52,350 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €50,236 | €58,115 | +€7,879 | +15.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €404 | €15,591 | +€15,187 | +3,755% |
| Suppliers | 440/4 | €404 | €15,591 | +€15,187 | +3,755% |
| Taxes, remuneration and social security | 45 | €13 | €6,927 | +€6,915 | +54,835% |
| Taxes | 450/3 | €13 | €6,927 | +€6,915 | +54,835% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €242,587 | €264,957 | +€22,369 | +9.2% |
| Non-recurring operating income | 76A | €875 | €150 | -€725 | -82.9% |
| Remuneration, social security and pensions | 62 | €6,200 | €0 | -€6,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,577 | €38,537 | +€5,960 | +18.3% |
| Other operating charges | 640/8 | €610 | €613 | +€3 | +0.5% |
| Non-recurring operating charges | 66A | €300 | €0 | -€300 | -100% |
| Gross operating margin | 9900 | €83,862 | €86,314 | +€2,453 | +2.9% |
| Operating profit (loss) | 9901 | €44,175 | €47,164 | +€2,990 | +6.8% |
| Financial income | 75/76B | €0 | €13 | +€13 | |
| Recurring financial income | 75 | €0 | €13 | +€13 | |
| Financial charges | 65/66B | €1,714 | €8,116 | +€6,402 | +374% |
| Recurring financial charges | 65 | €1,714 | €8,116 | +€6,402 | +374% |
| Profit (loss) for the period before taxes | 9903 | €42,461 | €39,061 | -€3,400 | -8.0% |
| Profit (loss) for the period | 9904 | €42,461 | €39,061 | -€3,400 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,461 | €39,061 | -€3,400 | -8.0% |
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 22 October 2026 via checked.be.