'T BISTROKE: 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.
'T BISTROKE
Largest movements
- Cash -€12,148
down €12,148 (-35.4%), from €34,317 to €22,168
mainly Other debts (-€17,330) and Current portion of long-term debt (-€8,565)
- Tangible fixed assets -€5,312
down €5,312 (-5.8%), from €92,059 to €86,747
of which Plant, machinery and equipment: -€4,312
- Receivables within one year -€2,325
down €2,325 (-29.4%), from €7,899 to €5,574
- Other debts -€17,330
down €17,330 (-73.8%), from €23,470 to €6,140
- Current portion of long-term debt -€8,565
no longer reported in 2025 (was €8,565)
- Trade debts +€5,301
up €5,301 (+102%), from €5,179 to €10,480
- Tax, wage and social debts -€4,801
down €4,801 (-89.4%), from €5,369 to €568
of which Remuneration and social security: -€4,449
- Reserves +€3,688
up €3,688 (+5.1%), from €72,838 to €76,526
- Staff costs -€10,412
down €10,412 (-92.1%), from €11,304 to €891
- Gross operating margin +€6,177
up €6,177 (+36.0%), from €17,173 to €23,349
- Taxes +€3,480
up €3,480 (+2,719%), from €128 to €3,608
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 | €139,845 | €120,076 | -€19,769 | -14.1% |
| Fixed assets | 21/28 | €92,059 | €86,747 | -€5,312 | -5.8% |
| Tangible fixed assets | 22/27 | €92,059 | €86,747 | -€5,312 | -5.8% |
| Land and buildings | 22 | €70,595 | €69,596 | -€999 | -1.4% |
| Plant, machinery and equipment | 23 | €21,464 | €17,152 | -€4,312 | -20.1% |
| Current assets | 29/58 | €47,786 | €33,329 | -€14,457 | -30.3% |
| Stocks and contracts in progress | 3 | €5,111 | €5,586 | +€475 | +9.3% |
| Stocks | 30/36 | €5,111 | €5,586 | +€475 | +9.3% |
| Amounts receivable within one year | 40/41 | €7,899 | €5,574 | -€2,325 | -29.4% |
| Other amounts receivable | 41 | €7,899 | €5,574 | -€2,325 | -29.4% |
| Cash at bank and in hand | 54/58 | €34,317 | €22,168 | -€12,148 | -35.4% |
| Deferred charges and accrued income | 490/1 | €459 | - | -€459 | |
| Total equity and liabilities | 10/49 | €139,845 | €120,076 | -€19,769 | -14.1% |
| Equity | 10/15 | €95,897 | €101,526 | +€5,629 | +5.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €72,838 | €76,526 | +€3,688 | +5.1% |
| Distributable reserves | 133 | €72,838 | €76,526 | +€3,688 | +5.1% |
| Profit (loss) carried forward | 14 | -€1,941 | - | +€1,941 | |
| Amounts payable | 17/49 | €43,948 | €18,550 | -€25,398 | -57.8% |
| Amounts payable within one year | 42/48 | €43,948 | €18,550 | -€25,398 | -57.8% |
| Current portion of amounts payable after more than one year | 42 | €8,565 | - | -€8,565 | |
| Financial debts | 43 | €1,364 | €1,362 | -€3 | -0.2% |
| Credit institutions | 430/8 | €1,364 | €1,362 | -€3 | -0.2% |
| Trade debts | 44 | €5,179 | €10,480 | +€5,301 | +102% |
| Suppliers | 440/4 | €5,179 | €10,480 | +€5,301 | +102% |
| Taxes, remuneration and social security | 45 | €5,369 | €568 | -€4,801 | -89.4% |
| Taxes | 450/3 | €852 | €500 | -€352 | -41.3% |
| Remuneration and social security | 454/9 | €4,518 | €69 | -€4,449 | -98.5% |
| Other amounts payable | 47/48 | €23,470 | €6,140 | -€17,330 | -73.8% |
| Non-recurring operating income | 76A | - | €700 | +€700 | |
| Remuneration, social security and pensions | 62 | €11,304 | €891 | -€10,412 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,234 | €5,312 | +€78 | +1.5% |
| Other operating charges | 640/8 | €1,457 | €1,308 | -€149 | -10.2% |
| Gross operating margin | 9900 | €17,173 | €23,349 | +€6,177 | +36.0% |
| Operating profit (loss) | 9901 | -€822 | €15,838 | +€16,660 | |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €991 | €1,009 | +€18 | +1.8% |
| Recurring financial charges | 65 | €991 | €1,009 | +€18 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,813 | €14,859 | +€16,672 | |
| Income taxes | 67/77 | €128 | €3,608 | +€3,480 | +2,719% |
| Profit (loss) for the period | 9904 | -€1,941 | €11,251 | +€13,192 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,941 | €11,251 | +€13,192 |
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.