1Bière 2Tartines: what changed
1Bière 2Tartines
Largest movements
- Cash +€22,315
up €22,315 (+389%), from €5,738 to €28,053
mainly Receivables within one year (+€13,975) and Net result for the year (+€6,384)
- Receivables within one year -€13,975
down €13,975 (-42.0%), from €33,294 to €19,319
- Tangible fixed assets -€3,621
down €3,621 (-31.2%), from €11,621 to €8,000
of which Furniture and vehicles: -€3,140
- Profit (loss) carried forward +€6,384
up €6,384 (+35.7%), from €17,905 to €24,289
- Tax, wage and social debts -€5,085
down €5,085 (-37.7%), from €13,497 to €8,412
of which Taxes: -€3,585
- Other debts +€1,903
up €1,903 (+21.1%), from €9,015 to €10,918
- Trade debts +€846
up €846 (+5.6%), from €15,189 to €16,036
- Gross operating margin -€10,550
down €10,550 (-44.1%), from €23,944 to €13,393
- Depreciation +€3,079
up €3,079 (+275%), from €1,119 to €4,198
- Taxes -€2,361
down €2,361 (-52.1%), from €4,530 to €2,170
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,606 | €69,654 | +€4,049 | +6.2% |
| Fixed assets | 21/28 | €13,350 | €9,152 | -€4,198 | -31.4% |
| Intangible fixed assets | 21 | €1,729 | €1,152 | -€577 | -33.4% |
| Tangible fixed assets | 22/27 | €11,621 | €8,000 | -€3,621 | -31.2% |
| Plant, machinery and equipment | 23 | €2,403 | €1,922 | -€481 | -20.0% |
| Furniture and vehicles | 24 | €9,218 | €6,078 | -€3,140 | -34.1% |
| Current assets | 29/58 | €52,256 | €60,502 | +€8,246 | +15.8% |
| Stocks and contracts in progress | 3 | €13,224 | €13,093 | -€131 | -1.0% |
| Stocks | 30/36 | €13,224 | €13,093 | -€131 | -1.0% |
| Amounts receivable within one year | 40/41 | €33,294 | €19,319 | -€13,975 | -42.0% |
| Trade receivables | 40 | €33,294 | €19,319 | -€13,975 | -42.0% |
| Cash at bank and in hand | 54/58 | €5,738 | €28,053 | +€22,315 | +389% |
| Deferred charges and accrued income | 490/1 | - | €37 | +€37 | |
| Total equity and liabilities | 10/49 | €65,606 | €69,654 | +€4,049 | +6.2% |
| Equity | 10/15 | €27,905 | €34,289 | +€6,384 | +22.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,905 | €24,289 | +€6,384 | +35.7% |
| Amounts payable | 17/49 | €37,701 | €35,365 | -€2,336 | -6.2% |
| Amounts payable within one year | 42/48 | €37,701 | €35,365 | -€2,336 | -6.2% |
| Trade debts | 44 | €15,189 | €16,036 | +€846 | +5.6% |
| Suppliers | 440/4 | €15,189 | €16,036 | +€846 | +5.6% |
| Taxes, remuneration and social security | 45 | €13,497 | €8,412 | -€5,085 | -37.7% |
| Taxes | 450/3 | €11,997 | €8,412 | -€3,585 | -29.9% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €9,015 | €10,918 | +€1,903 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,119 | €4,198 | +€3,079 | +275% |
| Other operating charges | 640/8 | €387 | €572 | +€185 | +47.8% |
| Gross operating margin | 9900 | €23,944 | €13,393 | -€10,550 | -44.1% |
| Operating profit (loss) | 9901 | €22,438 | €8,623 | -€13,814 | -61.6% |
| Financial income | 75/76B | €0 | €4 | +€4 | +35,200% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +35,200% |
| Financial charges | 65/66B | €2 | €73 | +€70 | +2,898% |
| Recurring financial charges | 65 | €2 | €73 | +€70 | +2,898% |
| Profit (loss) for the period before taxes | 9903 | €22,435 | €8,554 | -€13,881 | -61.9% |
| Income taxes | 67/77 | €4,530 | €2,170 | -€2,361 | -52.1% |
| Profit (loss) for the period | 9904 | €17,905 | €6,384 | -€11,520 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,905 | €6,384 | -€11,520 | -64.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.