1089 BAR & KOELING: 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.
1089 BAR & KOELING
Largest movements
- Intangible fixed assets -€24,643
no longer reported in 2025 (was €24,643)
- Cash +€3,044
up €3,044 (+23.9%), from €12,712 to €15,756
mainly Depreciation (+€26,010) and Tax, wage and social debts (+€4,244)
- Receivables within one year -€2,340
down €2,340 (-12.0%), from €19,560 to €17,220
of which Other amounts receivable: -€1,346
- Tangible fixed assets -€1,367
down €1,367 (-46.0%), from €2,969 to €1,602
- Stocks and contracts -€891
down €891 (-29.0%), from €3,075 to €2,184
- Profit (loss) carried forward -€22,776
down €22,776 (-8.3%), from -€274,525 to -€297,302
- Trade debts -€7,694
down €7,694 (-47.6%), from €16,178 to €8,484
- Tax, wage and social debts +€4,244
new in 2025: €4,244
- Gross operating margin +€31,834
up €31,834, from -€28,220 to €3,614
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 | €63,653 | €37,426 | -€26,226 | -41.2% |
| Fixed assets | 21/28 | €27,612 | €1,602 | -€26,010 | -94.2% |
| Intangible fixed assets | 21 | €24,643 | - | -€24,643 | |
| Tangible fixed assets | 22/27 | €2,969 | €1,602 | -€1,367 | -46.0% |
| Furniture and vehicles | 24 | €2,969 | €1,602 | -€1,367 | -46.0% |
| Current assets | 29/58 | €36,040 | €35,824 | -€217 | -0.6% |
| Stocks and contracts in progress | 3 | €3,075 | €2,184 | -€891 | -29.0% |
| Stocks | 30/36 | €3,075 | €2,184 | -€891 | -29.0% |
| Amounts receivable within one year | 40/41 | €19,560 | €17,220 | -€2,340 | -12.0% |
| Trade receivables | 40 | €7,873 | €6,879 | -€994 | -12.6% |
| Other amounts receivable | 41 | €11,687 | €10,341 | -€1,346 | -11.5% |
| Cash at bank and in hand | 54/58 | €12,712 | €15,756 | +€3,044 | +23.9% |
| Deferred charges and accrued income | 490/1 | €693 | €664 | -€30 | -4.3% |
| Total equity and liabilities | 10/49 | €63,653 | €37,426 | -€26,226 | -41.2% |
| Equity | 10/15 | €47,475 | €24,698 | -€22,776 | -48.0% |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€274,525 | -€297,302 | -€22,776 | -8.3% |
| Amounts payable | 17/49 | €16,178 | €12,728 | -€3,450 | -21.3% |
| Amounts payable within one year | 42/48 | €16,178 | €12,728 | -€3,450 | -21.3% |
| Trade debts | 44 | €16,178 | €8,484 | -€7,694 | -47.6% |
| Suppliers | 440/4 | €16,178 | €8,484 | -€7,694 | -47.6% |
| Taxes, remuneration and social security | 45 | - | €4,244 | +€4,244 | |
| Taxes | 450/3 | - | €4,244 | +€4,244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,010 | €26,010 | -€0 | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€28,220 | €3,614 | +€31,834 | |
| Operating profit (loss) | 9901 | -€54,348 | -€22,516 | +€31,832 | +58.6% |
| Financial charges | 65/66B | €251 | €260 | +€9 | +3.8% |
| Recurring financial charges | 65 | €251 | €260 | +€9 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€54,598 | -€22,776 | +€31,822 | +58.3% |
| Profit (loss) for the period | 9904 | -€54,598 | -€22,776 | +€31,822 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,598 | -€22,776 | +€31,822 | +58.3% |
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 23 October 2026 via checked.be.