BAR BOCATA: 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 BOCATA
Largest movements
- Receivables within one year -€9,249
down €9,249 (-83.8%), from €11,032 to €1,783
of which Trade receivables: -€10,463
- Deferred charges and accrued income -€3,334
down €3,334 (-37.7%), from €8,840 to €5,506
- Tangible fixed assets +€1,827
new in 2025: €1,827
of which Plant, machinery and equipment: +€1,174
- Cash +€1,283
up €1,283 (+5,106%), from €25 to €1,308
mainly Other debts (+€45,781) and Receivables within one year (+€9,249)
- Profit (loss) carried forward -€46,240
down €46,240 (-524%), from -€8,817 to -€55,057
- Other debts +€45,781
up €45,781 (+654%), from €6,998 to €52,779
- Debts after one year -€10,000
down €10,000 (-100%), from €10,000 to €0
- Trade debts +€6,652
up €6,652 (+4,516%), from €147 to €6,799
- Short-term financial debts -€5,117
down €5,117 (-100%), from €5,117 to €0
- Gross operating margin -€49,616
down €49,616, from €8,581 to -€41,035
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 | €19,897 | €10,434 | -€9,463 | -47.6% |
| Fixed assets | 21/28 | - | €1,827 | +€1,827 | |
| Tangible fixed assets | 22/27 | - | €1,827 | +€1,827 | |
| Plant, machinery and equipment | 23 | - | €1,174 | +€1,174 | |
| Furniture and vehicles | 24 | - | €654 | +€654 | |
| Current assets | 29/58 | €19,897 | €8,607 | -€11,290 | -56.7% |
| Amounts receivable within one year | 40/41 | €11,032 | €1,783 | -€9,249 | -83.8% |
| Trade receivables | 40 | €10,463 | €0 | -€10,463 | -100% |
| Other amounts receivable | 41 | €569 | €1,783 | +€1,213 | +213% |
| Current investments | 50/53 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €25 | €1,308 | +€1,283 | +5,106% |
| Deferred charges and accrued income | 490/1 | €8,840 | €5,506 | -€3,334 | -37.7% |
| Total equity and liabilities | 10/49 | €19,897 | €10,434 | -€9,463 | -47.6% |
| Equity | 10/15 | -€3,116 | -€49,356 | -€46,240 | -1,484% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €5,201 | €5,201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €5,151 | €5,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,817 | -€55,057 | -€46,240 | -524% |
| Amounts payable | 17/49 | €23,013 | €59,790 | +€36,777 | +160% |
| Amounts payable after more than one year | 17 | €10,000 | €0 | -€10,000 | -100% |
| Financial debts | 170/4 | €10,000 | €0 | -€10,000 | -100% |
| Amounts payable within one year | 42/48 | €13,013 | €59,790 | +€46,777 | +359% |
| Financial debts | 43 | €5,117 | €0 | -€5,117 | -100% |
| Credit institutions | 430/8 | €5,117 | €0 | -€5,117 | -100% |
| Trade debts | 44 | €147 | €6,799 | +€6,652 | +4,516% |
| Suppliers | 440/4 | €147 | €6,799 | +€6,652 | +4,516% |
| Taxes, remuneration and social security | 45 | €751 | €212 | -€539 | -71.8% |
| Taxes | 450/3 | €751 | €212 | -€539 | -71.8% |
| Other amounts payable | 47/48 | €6,998 | €52,779 | +€45,781 | +654% |
| Non-recurring operating income | 76A | - | €428 | +€428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €263 | +€263 | |
| Other operating charges | 640/8 | €842 | €727 | -€115 | -13.7% |
| Gross operating margin | 9900 | €8,581 | -€41,035 | -€49,616 | |
| Operating profit (loss) | 9901 | €7,739 | -€42,024 | -€49,763 | |
| Financial income | 75/76B | €4 | €7 | +€3 | +94.2% |
| Recurring financial income | 75 | €4 | €7 | +€3 | +94.2% |
| Financial charges | 65/66B | €3,986 | €4,011 | +€25 | +0.6% |
| Recurring financial charges | 65 | €3,986 | €4,011 | +€25 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €3,757 | -€46,028 | -€49,785 | |
| Income taxes | 67/77 | €551 | €212 | -€340 | -61.6% |
| Profit (loss) for the period | 9904 | €3,205 | -€46,240 | -€49,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,205 | -€46,240 | -€49,445 |
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 16 October 2026 via checked.be.