BAR: 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.
BAR
Largest movements
- Cash +€7,311
up €7,311 (+21.7%), from €33,616 to €40,927
mainly Net result for the year (+€5,795) and Trade debts (+€1,353)
- Profit (loss) carried forward +€5,795
up €5,795 (+93.1%), from €6,226 to €12,020
- Trade debts +€1,353
new in 2025: €1,353
- Gross operating margin -€1,206
down €1,206 (-12.8%), from €9,388 to €8,181
- Taxes +€163
up €163 (+8.1%), from €2,007 to €2,170
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 | €33,616 | €40,927 | +€7,311 | +21.7% |
| Current assets | 29/58 | €33,616 | €40,927 | +€7,311 | +21.7% |
| Cash at bank and in hand | 54/58 | €33,616 | €40,927 | +€7,311 | +21.7% |
| Total equity and liabilities | 10/49 | €33,616 | €40,927 | +€7,311 | +21.7% |
| Equity | 10/15 | €26,686 | €32,480 | +€5,795 | +21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €6,226 | €12,020 | +€5,795 | +93.1% |
| Amounts payable | 17/49 | €6,931 | €8,447 | +€1,516 | +21.9% |
| Amounts payable within one year | 42/48 | €6,931 | €8,447 | +€1,516 | +21.9% |
| Trade debts | 44 | - | €1,353 | +€1,353 | |
| Suppliers | 440/4 | - | €1,353 | +€1,353 | |
| Taxes, remuneration and social security | 45 | €2,007 | €2,170 | +€163 | +8.1% |
| Taxes | 450/3 | €2,007 | €2,170 | +€163 | +8.1% |
| Other amounts payable | 47/48 | €4,924 | €4,924 | = | 0.0% |
| Other operating charges | 640/8 | €132 | €144 | +€12 | +9.4% |
| Gross operating margin | 9900 | €9,388 | €8,181 | -€1,206 | -12.8% |
| Operating profit (loss) | 9901 | €9,256 | €8,037 | -€1,219 | -13.2% |
| Financial charges | 65/66B | €64 | €72 | +€8 | +12.5% |
| Recurring financial charges | 65 | €64 | €72 | +€8 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €9,192 | €7,965 | -€1,227 | -13.3% |
| Income taxes | 67/77 | €2,007 | €2,170 | +€163 | +8.1% |
| Profit (loss) for the period | 9904 | €7,185 | €5,795 | -€1,390 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,185 | €5,795 | -€1,390 | -19.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.