NOSTRO LOCO: 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.
What changed
NOSTRO LOCO
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,588
2024 · -€18,415+€15,827
Equity
-€124,842
2024 · -€122,254-€2,588
Cash
€2,419
2024 · €1,545+€874
Balance sheet total
€308,295
2024 · €326,431-€18,136
Largest movements
Assets
- Tangible fixed assets -€20,385
down €20,385 (-6.4%), from €319,164 to €298,779
of which Land and buildings: -€12,954
Equity and liabilities
- Debts after one year -€13,970
down €13,970 (-6.6%), from €211,223 to €197,252
Income statement
- Gross operating margin +€12,285
up €12,285 (+97.5%), from €12,597 to €24,883
- Depreciation -€2,364
down €2,364 (-10.4%), from €22,749 to €20,385
- Staff costs -€619
down €619, from €516 to -€103
- Financial charges -€342
down €342 (-5.9%), from €5,775 to €5,433
- Financial income +€340
up €340 (+1,702,200%), from €0 to €340
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.
Result 2024
-€18,415
Gross operating margin
+€12,285
Staff costs
+€619
Depreciation
+€2,364
Other operating charges
-€119
Financial income
+€340
Financial charges
+€342
Taxes
-€6
Result 2025
-€2,588
raises the resultlowers the result
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.
From operations
+€14,507
Investment
€0
Financing
-€13,632
Cash 2024
€1,545
From operations (derived)
+€14,507
Net result for the year
-€2,588
Depreciation
+€20,385
Stocks and contracts
-€913
Receivables within one year
-€425
Deferred charges and accrued income
-€38
Trade debts
-€892
Tax, wage and social debts
+€331
Advances received
-€100
Other debts
-€1,254
Financing
-€13,632
Debts after one year
-€13,970
Current portion of long-term debt
+€338
Cash 2025
€2,419
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €326,431 | €308,295 | -€18,136 | -5.6% |
| Fixed assets | 21/28 | €319,164 | €298,779 | -€20,385 | -6.4% |
| Tangible fixed assets | 22/27 | €319,164 | €298,779 | -€20,385 | -6.4% |
| Land and buildings | 22 | €299,195 | €286,241 | -€12,954 | -4.3% |
| Plant, machinery and equipment | 23 | €17,104 | €11,402 | -€5,701 | -33.3% |
| Furniture and vehicles | 24 | €2,865 | €1,136 | -€1,730 | -60.4% |
| Current assets | 29/58 | €7,267 | €9,516 | +€2,250 | +31.0% |
| Stocks and contracts in progress | 3 | €3,832 | €4,745 | +€913 | +23.8% |
| Stocks | 30/36 | €3,832 | €4,745 | +€913 | +23.8% |
| Amounts receivable within one year | 40/41 | €0 | €425 | +€425 | |
| Trade receivables | 40 | - | €425 | +€425 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,545 | €2,419 | +€874 | +56.6% |
| Deferred charges and accrued income | 490/1 | €1,890 | €1,928 | +€38 | +2.0% |
| Total equity and liabilities | 10/49 | €326,431 | €308,295 | -€18,136 | -5.6% |
| Equity | 10/15 | -€122,254 | -€124,842 | -€2,588 | -2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,254 | -€144,842 | -€2,588 | -1.8% |
| Amounts payable | 17/49 | €448,684 | €433,137 | -€15,547 | -3.5% |
| Amounts payable after more than one year | 17 | €211,223 | €197,252 | -€13,970 | -6.6% |
| Financial debts | 170/4 | €211,223 | €197,252 | -€13,970 | -6.6% |
| Amounts payable within one year | 42/48 | €237,462 | €235,885 | -€1,577 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €13,632 | €13,970 | +€338 | +2.5% |
| Trade debts | 44 | €2,555 | €1,663 | -€892 | -34.9% |
| Suppliers | 440/4 | €2,555 | €1,663 | -€892 | -34.9% |
| Advances received on contracts in progress | 46 | €500 | €400 | -€100 | -20.0% |
| Taxes, remuneration and social security | 45 | €3,004 | €3,335 | +€331 | +11.0% |
| Taxes | 450/3 | €3,004 | €3,335 | +€331 | +11.0% |
| Other amounts payable | 47/48 | €217,771 | €216,517 | -€1,254 | -0.6% |
| Non-recurring operating income | 76A | €1,200 | €1,393 | +€193 | +16.1% |
| Remuneration, social security and pensions | 62 | €516 | -€103 | -€619 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,749 | €20,385 | -€2,364 | -10.4% |
| Other operating charges | 640/8 | €1,825 | €1,944 | +€119 | +6.5% |
| Gross operating margin | 9900 | €12,597 | €24,883 | +€12,285 | +97.5% |
| Operating profit (loss) | 9901 | -€12,493 | €2,657 | +€15,149 | |
| Financial income | 75/76B | €0 | €340 | +€340 | +1,702,200% |
| Recurring financial income | 75 | €0 | €340 | +€340 | +1,702,200% |
| Financial charges | 65/66B | €5,775 | €5,433 | -€342 | -5.9% |
| Recurring financial charges | 65 | €5,775 | €5,433 | -€342 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,268 | -€2,435 | +€15,832 | +86.7% |
| Income taxes | 67/77 | €147 | €153 | +€6 | +3.7% |
| Profit (loss) for the period | 9904 | -€18,415 | -€2,588 | +€15,827 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,415 | -€2,588 | +€15,827 | +85.9% |
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 30 October 2026 via checked.be.