Fré’s 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.
FRE'S BISTRO
Largest movements
- Intangible fixed assets -€99,656
no longer reported in 2025 (was €99,656)
- Cash -€22,531
down €22,531 (-90.5%), from €24,903 to €2,372
mainly Net result for the year (-€56,430) and Tax, wage and social debts (-€38,518)
- Tangible fixed assets -€12,432
no longer reported in 2025 (was €12,432)
- Receivables within one year -€7,550
down €7,550 (-99.0%), from €7,623 to €73
of which Trade receivables: -€6,105
- Stocks and contracts -€6,124
no longer reported in 2025 (was €6,124)
- Profit (loss) carried forward -€56,430
down €56,430 (-83.2%), from -€67,823 to -€124,253
- Tax, wage and social debts -€38,518
down €38,518 (-91.3%), from €42,204 to €3,686
of which Remuneration and social security: -€26,519
- Other debts -€31,236
down €31,236 (-79.5%), from €39,305 to €8,069
- Trade debts -€17,580
no longer reported in 2025 (was €17,580)
- Financial charges +€57,188
up €57,188 (+25,995%), from €220 to €57,408
of which Non-recurring financial charges: +€57,088
- Gross operating margin +€49,241
up €49,241, from -€47,785 to €1,456
- Depreciation -€19,500
no longer reported in 2025 (was €19,500)
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 | €151,488 | €7,502 | -€143,986 | -95.0% |
| Fixed assets | 21/28 | €112,838 | €750 | -€112,088 | -99.3% |
| Intangible fixed assets | 21 | €99,656 | - | -€99,656 | |
| Tangible fixed assets | 22/27 | €12,432 | - | -€12,432 | |
| Plant, machinery and equipment | 23 | €12,432 | - | -€12,432 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €38,650 | €6,752 | -€31,898 | -82.5% |
| Stocks and contracts in progress | 3 | €6,124 | - | -€6,124 | |
| Stocks | 30/36 | €6,124 | - | -€6,124 | |
| Amounts receivable within one year | 40/41 | €7,623 | €73 | -€7,550 | -99.0% |
| Trade receivables | 40 | €6,105 | - | -€6,105 | |
| Other amounts receivable | 41 | €1,518 | €73 | -€1,445 | -95.2% |
| Cash at bank and in hand | 54/58 | €24,903 | €2,372 | -€22,531 | -90.5% |
| Deferred charges and accrued income | 490/1 | - | €4,307 | +€4,307 | |
| Total equity and liabilities | 10/49 | €151,488 | €7,502 | -€143,986 | -95.0% |
| Equity | 10/15 | €52,177 | -€4,253 | -€56,430 | |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,823 | -€124,253 | -€56,430 | -83.2% |
| Amounts payable | 17/49 | €99,311 | €11,755 | -€87,556 | -88.2% |
| Amounts payable within one year | 42/48 | €99,311 | €11,755 | -€87,556 | -88.2% |
| Trade debts | 44 | €17,580 | - | -€17,580 | |
| Suppliers | 440/4 | €17,580 | - | -€17,580 | |
| Advances received on contracts in progress | 46 | €222 | - | -€222 | |
| Taxes, remuneration and social security | 45 | €42,204 | €3,686 | -€38,518 | -91.3% |
| Taxes | 450/3 | €11,999 | - | -€11,999 | |
| Remuneration and social security | 454/9 | €30,205 | €3,686 | -€26,519 | -87.8% |
| Other amounts payable | 47/48 | €39,305 | €8,069 | -€31,236 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,500 | - | -€19,500 | |
| Other operating charges | 640/8 | €412 | €491 | +€79 | +19.2% |
| Gross operating margin | 9900 | -€47,785 | €1,456 | +€49,241 | |
| Operating profit (loss) | 9901 | -€67,697 | €965 | +€68,662 | |
| Financial income | 75/76B | €94 | €13 | -€81 | -86.2% |
| Recurring financial income | 75 | €94 | €13 | -€81 | -86.2% |
| Financial charges | 65/66B | €220 | €57,408 | +€57,188 | +25,995% |
| Recurring financial charges | 65 | €220 | €320 | +€100 | +45.5% |
| Non-recurring financial charges | 66B | - | €57,088 | +€57,088 | |
| Profit (loss) for the period before taxes | 9903 | -€67,823 | -€56,430 | +€11,393 | +16.8% |
| Profit (loss) for the period | 9904 | -€67,823 | -€56,430 | +€11,393 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,823 | -€56,430 | +€11,393 | +16.8% |
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 27 October 2026 via checked.be.