BADI CIDER BAR: 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.
BADI CIDER BAR
Largest movements
- Tangible fixed assets -€18,928
down €18,928 (-16.0%), from €118,463 to €99,535
of which Other tangible fixed assets: -€10,880
- Intangible fixed assets -€6,880
down €6,880 (-12.2%), from €56,443 to €49,563
- Stocks and contracts +€6,873
up €6,873 (+29.2%), from €23,511 to €30,383
- Cash -€3,687
down €3,687 (-13.3%), from €27,828 to €24,140
mainly Other debts (-€19,211) and Stocks and contracts (-€6,873)
- Receivables within one year -€3,048
down €3,048 (-63.4%), from €4,806 to €1,758
of which Trade receivables: -€3,370
- Other debts -€19,211
down €19,211 (-8.6%), from €223,444 to €204,233
- Staff costs -€17,635
down €17,635 (-59.0%), from €29,868 to €12,233
- Gross operating margin -€9,545
down €9,545 (-19.7%), from €48,501 to €38,956
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 | €235,245 | €209,122 | -€26,122 | -11.1% |
| Fixed assets | 21/28 | €179,101 | €152,841 | -€26,259 | -14.7% |
| Intangible fixed assets | 21 | €56,443 | €49,563 | -€6,880 | -12.2% |
| Tangible fixed assets | 22/27 | €118,463 | €99,535 | -€18,928 | -16.0% |
| Furniture and vehicles | 24 | €26,774 | €18,726 | -€8,048 | -30.1% |
| Other tangible fixed assets | 26 | €91,689 | €80,809 | -€10,880 | -11.9% |
| Financial fixed assets | 28 | €4,195 | €3,743 | -€452 | -10.8% |
| Current assets | 29/58 | €56,144 | €56,281 | +€137 | +0.2% |
| Stocks and contracts in progress | 3 | €23,511 | €30,383 | +€6,873 | +29.2% |
| Stocks | 30/36 | €23,511 | €30,383 | +€6,873 | +29.2% |
| Amounts receivable within one year | 40/41 | €4,806 | €1,758 | -€3,048 | -63.4% |
| Trade receivables | 40 | €4,568 | €1,198 | -€3,370 | -73.8% |
| Other amounts receivable | 41 | €238 | €560 | +€322 | +135% |
| Cash at bank and in hand | 54/58 | €27,828 | €24,140 | -€3,687 | -13.3% |
| Total equity and liabilities | 10/49 | €235,245 | €209,122 | -€26,122 | -11.1% |
| Equity | 10/15 | €2,677 | €159 | -€2,518 | -94.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,231 | -€21,135 | -€904 | -4.5% |
| Investment grants | 15 | €12,908 | €11,294 | -€1,613 | -12.5% |
| Provisions and deferred taxes | 16 | €3,227 | €2,824 | -€403 | -12.5% |
| Deferred taxes | 168 | €3,227 | €2,824 | -€403 | -12.5% |
| Amounts payable | 17/49 | €229,341 | €206,140 | -€23,201 | -10.1% |
| Amounts payable within one year | 42/48 | €229,341 | €206,140 | -€23,201 | -10.1% |
| Trade debts | 44 | €2,875 | €646 | -€2,229 | -77.5% |
| Suppliers | 440/4 | €2,875 | €646 | -€2,229 | -77.5% |
| Advances received on contracts in progress | 46 | - | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €3,023 | €1,111 | -€1,912 | -63.3% |
| Taxes | 450/3 | €2,208 | - | -€2,208 | |
| Remuneration and social security | 454/9 | €814 | €1,111 | +€297 | +36.5% |
| Other amounts payable | 47/48 | €223,444 | €204,233 | -€19,211 | -8.6% |
| Remuneration, social security and pensions | 62 | €29,868 | €12,233 | -€17,635 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,838 | €25,808 | -€30 | -0.1% |
| Other operating charges | 640/8 | €1,132 | €917 | -€214 | -18.9% |
| Gross operating margin | 9900 | €48,501 | €38,956 | -€9,545 | -19.7% |
| Operating profit (loss) | 9901 | -€8,337 | -€2 | +€8,335 | +100.0% |
| Financial income | 75/76B | €1,621 | €1,614 | -€7 | -0.4% |
| Recurring financial income | 75 | €1,621 | €1,614 | -€7 | -0.4% |
| Financial charges | 65/66B | €2,936 | €2,920 | -€17 | -0.6% |
| Recurring financial charges | 65 | €2,936 | €2,920 | -€17 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,652 | -€1,308 | +€8,345 | +86.5% |
| Transfer from deferred taxes | 780 | €403 | €403 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€9,249 | -€904 | +€8,345 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,249 | -€904 | +€8,345 | +90.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.