BAR A GOÛTS: 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.
BAR A GOÛTS
Largest movements
- Cash -€10,864
down €10,864 (-27.1%), from €40,115 to €29,251
mainly Net result for the year (-€11,136) and Debts after one year (-€4,326)
- Tangible fixed assets -€7,519
down €7,519 (-34.7%), from €21,696 to €14,176
of which Furniture and vehicles: -€5,486
- Stocks and contracts -€5,725
down €5,725 (-18.4%), from €31,042 to €25,316
- Receivables within one year +€3,096
up €3,096 (+191%), from €1,623 to €4,719
of which Trade receivables: +€3,118
- Profit (loss) carried forward -€11,136
down €11,136 (-23.0%), from -€48,347 to -€59,483
- Debts after one year -€4,326
down €4,326 (-34.1%), from €12,700 to €8,374
- Tax, wage and social debts -€3,617
down €3,617 (-39.0%), from €9,284 to €5,667
- Trade debts -€1,768
down €1,768 (-17.4%), from €10,148 to €8,380
- Gross operating margin -€12,906
down €12,906 (-91.5%), from €14,103 to €1,197
- Other operating charges -€312
down €312 (-7.0%), from €4,483 to €4,171
- Financial charges -€157
down €157 (-19.6%), from €803 to €646
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 | €96,333 | €75,383 | -€20,950 | -21.7% |
| Fixed assets | 21/28 | €22,421 | €14,901 | -€7,519 | -33.5% |
| Tangible fixed assets | 22/27 | €21,696 | €14,176 | -€7,519 | -34.7% |
| Plant, machinery and equipment | 23 | €301 | - | -€301 | |
| Furniture and vehicles | 24 | €18,686 | €13,199 | -€5,486 | -29.4% |
| Other tangible fixed assets | 26 | €2,708 | €977 | -€1,731 | -63.9% |
| Financial fixed assets | 28 | €725 | €725 | = | 0.0% |
| Current assets | 29/58 | €73,913 | €60,482 | -€13,431 | -18.2% |
| Stocks and contracts in progress | 3 | €31,042 | €25,316 | -€5,725 | -18.4% |
| Stocks | 30/36 | €31,042 | €25,316 | -€5,725 | -18.4% |
| Amounts receivable within one year | 40/41 | €1,623 | €4,719 | +€3,096 | +191% |
| Trade receivables | 40 | €707 | €3,825 | +€3,118 | +441% |
| Other amounts receivable | 41 | €917 | €895 | -€22 | -2.4% |
| Cash at bank and in hand | 54/58 | €40,115 | €29,251 | -€10,864 | -27.1% |
| Deferred charges and accrued income | 490/1 | €1,133 | €1,195 | +€62 | +5.5% |
| Total equity and liabilities | 10/49 | €96,333 | €75,383 | -€20,950 | -21.7% |
| Equity | 10/15 | €37,113 | €25,977 | -€11,136 | -30.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,860 | €66,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,347 | -€59,483 | -€11,136 | -23.0% |
| Amounts payable | 17/49 | €59,220 | €49,406 | -€9,814 | -16.6% |
| Amounts payable after more than one year | 17 | €12,700 | €8,374 | -€4,326 | -34.1% |
| Financial debts | 170/4 | €12,700 | €8,374 | -€4,326 | -34.1% |
| Amounts payable within one year | 42/48 | €46,520 | €41,032 | -€5,488 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €4,164 | €4,326 | +€162 | +3.9% |
| Trade debts | 44 | €10,148 | €8,380 | -€1,768 | -17.4% |
| Suppliers | 440/4 | €10,148 | €8,380 | -€1,768 | -17.4% |
| Taxes, remuneration and social security | 45 | €9,284 | €5,667 | -€3,617 | -39.0% |
| Taxes | 450/3 | €9,284 | €5,667 | -€3,617 | -39.0% |
| Other amounts payable | 47/48 | €22,924 | €22,659 | -€266 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,519 | €7,519 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,483 | €4,171 | -€312 | -7.0% |
| Gross operating margin | 9900 | €14,103 | €1,197 | -€12,906 | -91.5% |
| Operating profit (loss) | 9901 | €2,101 | -€10,494 | -€12,594 | |
| Financial income | 75/76B | €56 | €3 | -€52 | -94.1% |
| Recurring financial income | 75 | €56 | €3 | -€52 | -94.1% |
| Financial charges | 65/66B | €803 | €646 | -€157 | -19.6% |
| Recurring financial charges | 65 | €803 | €646 | -€157 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €1,354 | -€11,136 | -€12,490 | |
| Profit (loss) for the period | 9904 | €1,354 | -€11,136 | -€12,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,354 | -€11,136 | -€12,490 |
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 28 October 2026 via checked.be.