Le Bistro V.: 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.
Le Bistro V.
Largest movements
- Tangible fixed assets -€55,741
down €55,741 (-16.5%), from €338,808 to €283,067
of which Other tangible fixed assets: -€58,306
- Receivables within one year +€23,633
up €23,633 (+85.7%), from €27,580 to €51,213
of which Trade receivables: +€26,235
- Deferred charges and accrued income +€10,258
up €10,258 (+388%), from €2,644 to €12,902
- Cash -€4,562
down €4,562 (-16.6%), from €27,529 to €22,967
mainly Debts after one year (-€44,667) and Investment in fixed assets (net) (-€27,782)
- Debts after one year -€44,667
down €44,667 (-27.7%), from €161,319 to €116,653
- Trade debts +€19,174
up €19,174 (+80.3%), from €23,878 to €43,051
- Gross operating margin -€35,077
down €35,077 (-21.8%), from €161,170 to €126,093
- Taxes -€13,502
down €13,502 (-87.5%), from €15,435 to €1,932
- Financial income -€8,984
down €8,984 (-100.0%), from €8,987 to €2
- Other operating charges +€3,714
up €3,714 (+92.2%), from €4,028 to €7,742
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 | €424,062 | €395,638 | -€28,424 | -6.7% |
| Fixed assets | 21/28 | €338,808 | €283,067 | -€55,741 | -16.5% |
| Tangible fixed assets | 22/27 | €338,808 | €283,067 | -€55,741 | -16.5% |
| Land and buildings | 22 | €18,226 | €17,314 | -€912 | -5.0% |
| Plant, machinery and equipment | 23 | €82,228 | €67,590 | -€14,638 | -17.8% |
| Furniture and vehicles | 24 | €9,502 | €27,617 | +€18,115 | +191% |
| Other tangible fixed assets | 26 | €228,853 | €170,547 | -€58,306 | -25.5% |
| Current assets | 29/58 | €85,254 | €112,570 | +€27,316 | +32.0% |
| Stocks and contracts in progress | 3 | €27,501 | €25,488 | -€2,012 | -7.3% |
| Stocks | 30/36 | €27,501 | €25,488 | -€2,012 | -7.3% |
| Amounts receivable within one year | 40/41 | €27,580 | €51,213 | +€23,633 | +85.7% |
| Trade receivables | 40 | €10,277 | €36,512 | +€26,235 | +255% |
| Other amounts receivable | 41 | €17,303 | €14,701 | -€2,602 | -15.0% |
| Cash at bank and in hand | 54/58 | €27,529 | €22,967 | -€4,562 | -16.6% |
| Deferred charges and accrued income | 490/1 | €2,644 | €12,902 | +€10,258 | +388% |
| Total equity and liabilities | 10/49 | €424,062 | €395,638 | -€28,424 | -6.7% |
| Equity | 10/15 | €179,347 | €177,120 | -€2,227 | -1.2% |
| Reserves | 13 | €179,347 | €179,347 | = | 0.0% |
| Distributable reserves | 133 | €179,347 | €179,347 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,227 | -€2,227 | |
| Amounts payable | 17/49 | €244,716 | €218,518 | -€26,198 | -10.7% |
| Amounts payable after more than one year | 17 | €161,319 | €116,653 | -€44,667 | -27.7% |
| Financial debts | 170/4 | €161,319 | €116,653 | -€44,667 | -27.7% |
| Amounts payable within one year | 42/48 | €83,396 | €101,866 | +€18,469 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €47,063 | €49,699 | +€2,636 | +5.6% |
| Trade debts | 44 | €23,878 | €43,051 | +€19,174 | +80.3% |
| Suppliers | 440/4 | €23,878 | €43,051 | +€19,174 | +80.3% |
| Taxes, remuneration and social security | 45 | €12,456 | €9,115 | -€3,340 | -26.8% |
| Taxes | 450/3 | €10,392 | €7,258 | -€3,134 | -30.2% |
| Remuneration and social security | 454/9 | €2,064 | €1,857 | -€207 | -10.0% |
| Non-recurring operating income | 76A | - | €620 | +€620 | |
| Remuneration, social security and pensions | 62 | €29,370 | €28,024 | -€1,347 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,264 | €83,523 | +€259 | +0.3% |
| Other operating charges | 640/8 | €4,028 | €7,742 | +€3,714 | +92.2% |
| Non-recurring operating charges | 66A | €13 | - | -€13 | |
| Gross operating margin | 9900 | €161,170 | €126,093 | -€35,077 | -21.8% |
| Operating profit (loss) | 9901 | €44,495 | €6,805 | -€37,690 | -84.7% |
| Financial income | 75/76B | €8,987 | €2 | -€8,984 | -100.0% |
| Recurring financial income | 75 | €8,987 | €2 | -€8,984 | -100.0% |
| Financial charges | 65/66B | €7,511 | €7,102 | -€409 | -5.4% |
| Recurring financial charges | 65 | €7,511 | €7,102 | -€409 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €45,970 | -€295 | -€46,265 | |
| Income taxes | 67/77 | €15,435 | €1,932 | -€13,502 | -87.5% |
| Profit (loss) for the period | 9904 | €30,536 | -€2,227 | -€32,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,536 | -€2,227 | -€32,763 |
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 15 October 2026 via checked.be.