Bar Bier: 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 Bier
Largest movements
- Receivables within one year +€159,000
up €159,000 (+205.2%), from €77,494 to €236,495
of which Other amounts receivable: +€177,686
- Tangible fixed assets -€103,374
down €103,374 (-16.3%), from €635,998 to €532,625
- Cash -€99,749
down €99,749 (-83.9%), from €118,820 to €19,071
mainly Receivables within one year (-€159,000) and Debts after one year (-€46,780)
- Tax, wage and social debts +€78,812
up €78,812 (+273.3%), from €28,842 to €107,654
of which Taxes: +€65,778
- Debts after one year -€46,780
down €46,780 (-13.7%), from €342,282 to €295,502
- Other debts -€32,129
no longer reported in 2025 (was €32,129)
- Trade debts -€25,755
down €25,755 (-15.4%), from €167,068 to €141,313
- Current portion of long-term debt -€17,683
down €17,683 (-21.8%), from €81,068 to €63,385
- Staff costs +€89,920
up €89,920 (+24.3%), from €370,388 to €460,308
- Gross operating margin +€87,590
up €87,590 (+16.5%), from €529,691 to €617,282
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 | €855,650 | €813,435 | -€42,216 | -4.9% |
| Fixed assets | 21/28 | €638,998 | €535,625 | -€103,374 | -16.2% |
| Tangible fixed assets | 22/27 | €635,998 | €532,625 | -€103,374 | -16.3% |
| Land and buildings | 22 | €374,939 | €332,418 | -€42,521 | -11.3% |
| Plant, machinery and equipment | 23 | €128,881 | €102,081 | -€26,800 | -20.8% |
| Furniture and vehicles | 24 | €112,179 | €78,126 | -€34,053 | -30.4% |
| Assets under construction and advance payments | 27 | €20,000 | €20,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €216,652 | €277,810 | +€61,158 | +28.2% |
| Stocks and contracts in progress | 3 | €18,016 | €20,967 | +€2,950 | +16.4% |
| Stocks | 30/36 | €18,016 | €20,967 | +€2,950 | +16.4% |
| Amounts receivable within one year | 40/41 | €77,494 | €236,495 | +€159,000 | +205.2% |
| Trade receivables | 40 | €20,691 | €2,005 | -€18,686 | -90.3% |
| Other amounts receivable | 41 | €56,804 | €234,490 | +€177,686 | +312.8% |
| Cash at bank and in hand | 54/58 | €118,820 | €19,071 | -€99,749 | -83.9% |
| Deferred charges and accrued income | 490/1 | €2,322 | €1,278 | -€1,044 | -45.0% |
| Total equity and liabilities | 10/49 | €855,650 | €813,435 | -€42,216 | -4.9% |
| Equity | 10/15 | €204,262 | €205,210 | +€949 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €198,062 | €199,010 | +€949 | +0.5% |
| Distributable reserves | 133 | €198,062 | €199,010 | +€949 | +0.5% |
| Amounts payable | 17/49 | €651,389 | €608,224 | -€43,164 | -6.6% |
| Amounts payable after more than one year | 17 | €342,282 | €295,502 | -€46,780 | -13.7% |
| Financial debts | 170/4 | €342,282 | €295,502 | -€46,780 | -13.7% |
| Amounts payable within one year | 42/48 | €309,106 | €312,722 | +€3,616 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €81,068 | €63,385 | -€17,683 | -21.8% |
| Financial debts | 43 | - | €370 | +€370 | |
| Credit institutions | 430/8 | - | €370 | +€370 | |
| Trade debts | 44 | €167,068 | €141,313 | -€25,755 | -15.4% |
| Suppliers | 440/4 | €167,068 | €141,313 | -€25,755 | -15.4% |
| Taxes, remuneration and social security | 45 | €28,842 | €107,654 | +€78,812 | +273.3% |
| Taxes | 450/3 | €3,722 | €69,500 | +€65,778 | +1767.5% |
| Remuneration and social security | 454/9 | €25,120 | €38,154 | +€13,034 | +51.9% |
| Other amounts payable | 47/48 | €32,129 | - | -€32,129 | |
| Non-recurring operating income | 76A | - | €24,587 | +€24,587 | |
| Remuneration, social security and pensions | 62 | €370,388 | €460,308 | +€89,920 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,394 | €131,599 | +€3,205 | +2.5% |
| Other operating charges | 640/8 | €6,708 | €12,143 | +€5,435 | +81.0% |
| Non-recurring operating charges | 66A | - | €1,174 | +€1,174 | |
| Gross operating margin | 9900 | €529,691 | €617,282 | +€87,590 | +16.5% |
| Operating profit (loss) | 9901 | €24,202 | €12,058 | -€12,145 | -50.2% |
| Financial income | 75/76B | €1,169 | €1,279 | +€110 | +9.4% |
| Recurring financial income | 75 | €1,169 | €1,279 | +€110 | +9.4% |
| Financial charges | 65/66B | €15,062 | €11,882 | -€3,180 | -21.1% |
| Recurring financial charges | 65 | €15,062 | €11,882 | -€3,180 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €10,309 | €1,455 | -€8,854 | -85.9% |
| Income taxes | 67/77 | €1,222 | €506 | -€715 | -58.5% |
| Profit (loss) for the period | 9904 | €9,087 | €949 | -€8,139 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,087 | €949 | -€8,139 | -89.6% |
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 10 October 2026 via checked.be.