Bar Batoo: 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 Batoo
Largest movements
- Tangible fixed assets -€63,688
down €63,688 (-8.6%), from €743,680 to €679,992
of which Plant, machinery and equipment: -€39,126
- Cash -€52,592
down €52,592 (-22.8%), from €230,928 to €178,336
mainly Debts after one year (-€74,384) and Trade debts (-€27,127)
- Debts after one year -€74,384
down €74,384 (-27.7%), from €268,599 to €194,215
- Trade debts -€27,127
down €27,127 (-56.8%), from €47,736 to €20,609
- Tax, wage and social debts -€12,983
down €12,983 (-18.5%), from €70,284 to €57,301
of which Taxes: -€11,006
- Gross operating margin -€46,323
down €46,323 (-9.5%), from €487,775 to €441,452
- Taxes -€10,536
down €10,536 (-86.3%), from €12,213 to €1,677
- Staff costs -€6,533
down €6,533 (-1.8%), from €364,783 to €358,250
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 | €1,035,033 | €915,097 | -€119,936 | -11.6% |
| Fixed assets | 21/28 | €749,918 | €686,894 | -€63,024 | -8.4% |
| Tangible fixed assets | 22/27 | €743,680 | €679,992 | -€63,688 | -8.6% |
| Land and buildings | 22 | €394,976 | €372,060 | -€22,916 | -5.8% |
| Plant, machinery and equipment | 23 | €346,208 | €307,082 | -€39,126 | -11.3% |
| Furniture and vehicles | 24 | €2,495 | €849 | -€1,646 | -66.0% |
| Financial fixed assets | 28 | €6,239 | €6,902 | +€664 | +10.6% |
| Current assets | 29/58 | €285,115 | €228,203 | -€56,912 | -20.0% |
| Stocks and contracts in progress | 3 | €32,487 | €34,510 | +€2,023 | +6.2% |
| Stocks | 30/36 | €32,487 | €34,510 | +€2,023 | +6.2% |
| Amounts receivable within one year | 40/41 | €15,660 | €8,406 | -€7,253 | -46.3% |
| Other amounts receivable | 41 | €15,660 | €8,406 | -€7,253 | -46.3% |
| Cash at bank and in hand | 54/58 | €230,928 | €178,336 | -€52,592 | -22.8% |
| Deferred charges and accrued income | 490/1 | €6,040 | €6,951 | +€911 | +15.1% |
| Total equity and liabilities | 10/49 | €1,035,033 | €915,097 | -€119,936 | -11.6% |
| Equity | 10/15 | €519,106 | €516,230 | -€2,876 | -0.6% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €470,261 | €467,384 | -€2,876 | -0.6% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,547 | €52,930 | -€6,616 | -11.1% |
| Distributable reserves | 133 | €410,464 | €414,204 | +€3,740 | +0.9% |
| Profit (loss) carried forward | 14 | €27,846 | €27,846 | = | 0.0% |
| Amounts payable | 17/49 | €515,927 | €398,867 | -€117,059 | -22.7% |
| Amounts payable after more than one year | 17 | €268,599 | €194,215 | -€74,384 | -27.7% |
| Financial debts | 170/4 | €268,599 | €194,215 | -€74,384 | -27.7% |
| Amounts payable within one year | 42/48 | €247,328 | €204,653 | -€42,675 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €73,417 | €74,384 | +€967 | +1.3% |
| Trade debts | 44 | €47,736 | €20,609 | -€27,127 | -56.8% |
| Suppliers | 440/4 | €47,736 | €20,609 | -€27,127 | -56.8% |
| Taxes, remuneration and social security | 45 | €70,284 | €57,301 | -€12,983 | -18.5% |
| Taxes | 450/3 | €33,729 | €22,723 | -€11,006 | -32.6% |
| Remuneration and social security | 454/9 | €36,555 | €34,578 | -€1,977 | -5.4% |
| Other amounts payable | 47/48 | €55,891 | €52,358 | -€3,533 | -6.3% |
| Non-recurring operating income | 76A | - | €305 | +€305 | |
| Remuneration, social security and pensions | 62 | €364,783 | €358,250 | -€6,533 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,982 | €68,832 | +€2,851 | +4.3% |
| Other operating charges | 640/8 | €8,698 | €5,543 | -€3,156 | -36.3% |
| Gross operating margin | 9900 | €487,775 | €441,452 | -€46,323 | -9.5% |
| Operating profit (loss) | 9901 | €48,312 | €8,827 | -€39,485 | -81.7% |
| Financial income | 75/76B | €1,918 | €1 | -€1,918 | -100.0% |
| Recurring financial income | 75 | €1,918 | €1 | -€1,918 | -100.0% |
| Financial charges | 65/66B | €12,072 | €10,028 | -€2,044 | -16.9% |
| Recurring financial charges | 65 | €12,072 | €10,028 | -€2,044 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €38,158 | -€1,200 | -€39,358 | |
| Income taxes | 67/77 | €12,213 | €1,677 | -€10,536 | -86.3% |
| Profit (loss) for the period | 9904 | €25,946 | -€2,876 | -€28,822 | |
| Transfer from tax-exempt reserves | 789 | €6,616 | €6,616 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,562 | €3,740 | -€28,822 | -88.5% |
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.