BAR BAZAAR: 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 BAZAAR
Largest movements
- Cash -€10,037
down €10,037 (-13.2%), from €76,195 to €66,158
mainly Investment in fixed assets (net) (-€14,779) and Receivables within one year (-€9,114)
- Receivables within one year +€9,114
up €9,114 (+524%), from €1,739 to €10,853
of which Other amounts receivable: +€4,894
- Financial fixed assets +€7,994
new in 2025: €7,994
- Stocks and contracts -€1,276
down €1,276 (-25.6%), from €4,992 to €3,716
- Reserves +€2,165
up €2,165 (+3.3%), from €65,063 to €67,228
- Trade debts +€1,968
up €1,968 (+53.0%), from €3,711 to €5,679
- Gross operating margin -€19,126
down €19,126 (-61.2%), from €31,256 to €12,131
- Taxes -€3,784
down €3,784 (-80.4%), from €4,708 to €924
- Depreciation -€1,337
down €1,337 (-14.9%), from €8,966 to €7,630
- Financial income -€809
down €809 (-75.7%), from €1,069 to €260
- Other operating charges +€399
up €399 (+36.4%), from €1,094 to €1,493
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 | €94,948 | €99,806 | +€4,858 | +5.1% |
| Fixed assets | 21/28 | €10,741 | €17,891 | +€7,150 | +66.6% |
| Tangible fixed assets | 22/27 | €10,741 | €9,896 | -€844 | -7.9% |
| Plant, machinery and equipment | 23 | €1,409 | €450 | -€959 | -68.1% |
| Furniture and vehicles | 24 | €6,272 | €8,259 | +€1,987 | +31.7% |
| Other tangible fixed assets | 26 | €3,060 | €1,187 | -€1,873 | -61.2% |
| Financial fixed assets | 28 | - | €7,994 | +€7,994 | |
| Current assets | 29/58 | €84,208 | €81,916 | -€2,292 | -2.7% |
| Stocks and contracts in progress | 3 | €4,992 | €3,716 | -€1,276 | -25.6% |
| Stocks | 30/36 | €4,992 | €3,716 | -€1,276 | -25.6% |
| Amounts receivable within one year | 40/41 | €1,739 | €10,853 | +€9,114 | +524% |
| Trade receivables | 40 | - | €4,220 | +€4,220 | |
| Other amounts receivable | 41 | €1,739 | €6,633 | +€4,894 | +281% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €76,195 | €66,158 | -€10,037 | -13.2% |
| Deferred charges and accrued income | 490/1 | €1,281 | €1,189 | -€93 | -7.2% |
| Total equity and liabilities | 10/49 | €94,948 | €99,806 | +€4,858 | +5.1% |
| Equity | 10/15 | €70,063 | €72,228 | +€2,165 | +3.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,063 | €67,228 | +€2,165 | +3.3% |
| Distributable reserves | 133 | €65,063 | €67,228 | +€2,165 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €24,886 | €27,578 | +€2,693 | +10.8% |
| Amounts payable within one year | 42/48 | €24,886 | €27,578 | +€2,693 | +10.8% |
| Trade debts | 44 | €3,711 | €5,679 | +€1,968 | +53.0% |
| Suppliers | 440/4 | €3,711 | €5,679 | +€1,968 | +53.0% |
| Taxes, remuneration and social security | 45 | - | €738 | +€738 | |
| Taxes | 450/3 | - | €738 | +€738 | |
| Other amounts payable | 47/48 | €21,175 | €21,162 | -€13 | -0.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,966 | €7,630 | -€1,337 | -14.9% |
| Other operating charges | 640/8 | €1,094 | €1,493 | +€399 | +36.4% |
| Non-recurring operating charges | 66A | €621 | €0 | -€621 | -100% |
| Gross operating margin | 9900 | €31,256 | €12,131 | -€19,126 | -61.2% |
| Operating profit (loss) | 9901 | €20,575 | €3,008 | -€17,567 | -85.4% |
| Financial income | 75/76B | €1,069 | €260 | -€809 | -75.7% |
| Recurring financial income | 75 | €1,069 | €260 | -€809 | -75.7% |
| Financial charges | 65/66B | €135 | €179 | +€44 | +32.5% |
| Recurring financial charges | 65 | €135 | €179 | +€44 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €21,509 | €3,089 | -€18,420 | -85.6% |
| Income taxes | 67/77 | €4,708 | €924 | -€3,784 | -80.4% |
| Profit (loss) for the period | 9904 | €16,801 | €2,165 | -€14,636 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,801 | €2,165 | -€14,636 | -87.1% |
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.