Bar-Baer: 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-Baer
Largest movements
- Tangible fixed assets -€52,386
down €52,386 (-100%), from €52,386 to €0
of which Furniture and vehicles: -€41,441
- Receivables within one year +€35,272
up €35,272 (+1,031%), from €3,420 to €38,691
of which Other amounts receivable: +€38,224
- Cash -€22,291
down €22,291 (-97.6%), from €22,840 to €549
mainly Receivables within one year (-€35,272) and Other debts (-€26,623)
- Stocks and contracts -€5,581
down €5,581 (-100%), from €5,581 to €0
- Deferred charges and accrued income -€5,330
down €5,330 (-100%), from €5,330 to €0
- Other debts -€26,623
down €26,623 (-100%), from €26,623 to €0
- Reserves +€17,273
up €17,273 (+494%), from €3,496 to €20,770
- Tax, wage and social debts -€11,714
down €11,714 (-77.2%), from €15,172 to €3,458
of which Taxes: -€9,951
- Current portion of long-term debt -€11,692
down €11,692 (-100%), from €11,692 to €0
- Debts after one year -€9,370
down €9,370 (-100%), from €9,370 to €0
- Staff costs -€38,792
down €38,792 (-61.0%), from €63,626 to €24,834
- Gross operating margin -€36,787
down €36,787 (-43.0%), from €85,554 to €48,766
- Other operating charges -€11,211
down €11,211 (-88.3%), from €12,702 to €1,491
- Depreciation -€10,006
down €10,006 (-100%), from €10,006 to €0
- Taxes +€3,458
new in 2025: €3,458
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 | €89,556 | €39,240 | -€50,316 | -56.2% |
| Fixed assets | 21/28 | €52,386 | €0 | -€52,386 | -100% |
| Tangible fixed assets | 22/27 | €52,386 | €0 | -€52,386 | -100% |
| Land and buildings | 22 | €4,657 | €0 | -€4,657 | -100% |
| Plant, machinery and equipment | 23 | €6,288 | €0 | -€6,288 | -100% |
| Furniture and vehicles | 24 | €41,441 | €0 | -€41,441 | -100% |
| Current assets | 29/58 | €37,170 | €39,240 | +€2,070 | +5.6% |
| Stocks and contracts in progress | 3 | €5,581 | €0 | -€5,581 | -100% |
| Stocks | 30/36 | €5,581 | €0 | -€5,581 | -100% |
| Amounts receivable within one year | 40/41 | €3,420 | €38,691 | +€35,272 | +1,031% |
| Trade receivables | 40 | €2,952 | €0 | -€2,952 | -100% |
| Other amounts receivable | 41 | €467 | €38,691 | +€38,224 | +8,179% |
| Cash at bank and in hand | 54/58 | €22,840 | €549 | -€22,291 | -97.6% |
| Deferred charges and accrued income | 490/1 | €5,330 | €0 | -€5,330 | -100% |
| Total equity and liabilities | 10/49 | €89,556 | €39,240 | -€50,316 | -56.2% |
| Equity | 10/15 | €18,496 | €35,770 | +€17,273 | +93.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €3,496 | €20,770 | +€17,273 | +494% |
| Distributable reserves | 133 | €3,496 | €20,770 | +€17,273 | +494% |
| Amounts payable | 17/49 | €71,060 | €3,471 | -€67,589 | -95.1% |
| Amounts payable after more than one year | 17 | €9,370 | €0 | -€9,370 | -100% |
| Financial debts | 170/4 | €9,370 | €0 | -€9,370 | -100% |
| Amounts payable within one year | 42/48 | €61,690 | €3,471 | -€58,219 | -94.4% |
| Current portion of amounts payable after more than one year | 42 | €11,692 | €0 | -€11,692 | -100% |
| Trade debts | 44 | €8,203 | €13 | -€8,191 | -99.8% |
| Suppliers | 440/4 | €8,203 | €13 | -€8,191 | -99.8% |
| Taxes, remuneration and social security | 45 | €15,172 | €3,458 | -€11,714 | -77.2% |
| Taxes | 450/3 | €13,409 | €3,458 | -€9,951 | -74.2% |
| Remuneration and social security | 454/9 | €1,763 | €0 | -€1,763 | -100% |
| Other amounts payable | 47/48 | €26,623 | €0 | -€26,623 | -100% |
| Non-recurring operating income | 76A | - | €42,614 | +€42,614 | |
| Remuneration, social security and pensions | 62 | €63,626 | €24,834 | -€38,792 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,006 | €0 | -€10,006 | -100% |
| Other operating charges | 640/8 | €12,702 | €1,491 | -€11,211 | -88.3% |
| Non-recurring operating charges | 66A | €451 | €0 | -€451 | -100% |
| Gross operating margin | 9900 | €85,554 | €48,766 | -€36,787 | -43.0% |
| Operating profit (loss) | 9901 | -€1,232 | €22,441 | +€23,673 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,647 | €1,711 | +€64 | +3.9% |
| Recurring financial charges | 65 | €1,647 | €1,711 | +€64 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,879 | €20,732 | +€23,610 | |
| Income taxes | 67/77 | - | €3,458 | +€3,458 | |
| Profit (loss) for the period | 9904 | -€2,879 | €17,273 | +€20,152 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,879 | €17,273 | +€20,152 |
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 17 October 2026 via checked.be.