O' BISTRO: what changed
Two fiscal 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.
O' BISTRO
Largest movements
- Cash -€12,754
down €12,754 (-57.7%), from €22,111 to €9,358
mainly Net result for the year (-€13,924) and Tax, wage and social debts (-€9,336)
- Intangible fixed assets -€1,800
no longer reported in 2025 (was €1,800)
- Receivables within one year -€1,625
down €1,625 (-75.3%), from €2,158 to €533
of which Trade receivables: -€1,419
- Stocks and contracts +€1,084
up €1,084 (+80.2%), from €1,351 to €2,435
- Profit (loss) carried forward -€13,924
down €13,924 (-34.2%), from -€40,682 to -€54,607
- Other debts +€11,835
up €11,835 (+512.1%), from €2,311 to €14,147
- Tax, wage and social debts -€9,336
down €9,336 (-61.9%), from €15,076 to €5,740
of which Taxes: -€4,798
- Trade debts -€3,482
down €3,482 (-55.8%), from €6,237 to €2,755
- Staff costs -€37,391
down €37,391 (-30.2%), from €123,965 to €86,574
- Gross operating margin -€33,180
down €33,180 (-30.4%), from €109,139 to €75,959
- Other operating charges -€4,677
down €4,677 (-96.7%), from €4,835 to €158
- Financial charges -€1,209
down €1,209 (-47.2%), from €2,560 to €1,352
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.
Cash bridge derived
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 | €33,721 | €18,813 | -€14,907 | -44.2% |
| Fixed assets | 21/28 | €8,100 | €6,300 | -€1,800 | -22.2% |
| Intangible fixed assets | 21 | €1,800 | - | -€1,800 | |
| Financial fixed assets | 28 | €6,300 | €6,300 | = | 0.0% |
| Current assets | 29/58 | €25,621 | €12,513 | -€13,107 | -51.2% |
| Stocks and contracts in progress | 3 | €1,351 | €2,435 | +€1,084 | +80.2% |
| Stocks | 30/36 | €1,351 | €2,435 | +€1,084 | +80.2% |
| Amounts receivable within one year | 40/41 | €2,158 | €533 | -€1,625 | -75.3% |
| Trade receivables | 40 | €1,603 | €184 | -€1,419 | -88.5% |
| Other amounts receivable | 41 | €555 | €349 | -€206 | -37.1% |
| Cash at bank and in hand | 54/58 | €22,111 | €9,358 | -€12,754 | -57.7% |
| Deferred charges and accrued income | 490/1 | - | €187 | +€187 | |
| Total equity and liabilities | 10/49 | €33,721 | €18,813 | -€14,907 | -44.2% |
| Equity | 10/15 | €10,096 | -€3,829 | -€13,924 | |
| Contributions | 10/11 | €28,600 | €28,600 | = | 0.0% |
| Reserves | 13 | €22,178 | €22,178 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,860 | €2,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,860 | €2,860 | = | 0.0% |
| Distributable reserves | 133 | €19,318 | €19,318 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,682 | -€54,607 | -€13,924 | -34.2% |
| Amounts payable | 17/49 | €23,625 | €22,642 | -€983 | -4.2% |
| Amounts payable within one year | 42/48 | €23,625 | €22,642 | -€983 | -4.2% |
| Trade debts | 44 | €6,237 | €2,755 | -€3,482 | -55.8% |
| Suppliers | 440/4 | €6,237 | €2,755 | -€3,482 | -55.8% |
| Taxes, remuneration and social security | 45 | €15,076 | €5,740 | -€9,336 | -61.9% |
| Taxes | 450/3 | €8,182 | €3,384 | -€4,798 | -58.6% |
| Remuneration and social security | 454/9 | €6,895 | €2,356 | -€4,539 | -65.8% |
| Other amounts payable | 47/48 | €2,311 | €14,147 | +€11,835 | +512.1% |
| Remuneration, social security and pensions | 62 | €123,965 | €86,574 | -€37,391 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,800 | €1,800 | = | 0.0% |
| Other operating charges | 640/8 | €4,835 | €158 | -€4,677 | -96.7% |
| Gross operating margin | 9900 | €109,139 | €75,959 | -€33,180 | -30.4% |
| Operating profit (loss) | 9901 | -€21,461 | -€12,573 | +€8,888 | +41.4% |
| Financial income | 75/76B | €440 | €0 | -€440 | -100.0% |
| Recurring financial income | 75 | €440 | €0 | -€440 | -100.0% |
| Financial charges | 65/66B | €2,560 | €1,352 | -€1,209 | -47.2% |
| Recurring financial charges | 65 | €2,560 | €1,352 | -€1,209 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,581 | -€13,924 | +€9,657 | +41.0% |
| Profit (loss) for the period | 9904 | -€23,581 | -€13,924 | +€9,657 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,581 | -€13,924 | +€9,657 | +41.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.