Bar-Bos: what changed
Two fiscal 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-Bos
Largest movements
- Cash +€65,685
up €65,685 (+224257.6%), from €29 to €65,714
mainly Other debts (+€45,572) and Net result for the year (+€27,211)
- Intangible fixed assets +€32,000
new in 2025: €32,000
- Financial fixed assets +€8,034
new in 2025: €8,034
- Stocks and contracts +€3,414
new in 2025: €3,414
- Tangible fixed assets +€2,085
new in 2025: €2,085
- Other debts +€45,572
up €45,572 (+354.5%), from €12,856 to €58,428
- Profit (loss) carried forward +€27,211
up €27,211 (+86.0%), from -€31,636 to -€4,425
- Accrued charges and deferred income +€24,000
new in 2025: €24,000
- Tax, wage and social debts +€8,467
new in 2025: €8,467
of which Taxes: +€5,936
- Trade debts +€6,850
up €6,850 (+471.0%), from €1,454 to €8,304
- Gross operating margin +€56,925
new in 2025: €56,925
- Staff costs +€15,411
new in 2025: €15,411
- Depreciation +€8,786
new in 2025: €8,786
- Other operating charges +€4,026
up €4,026 (+1039.5%), from €387 to €4,414
- Financial charges +€1,050
up €1,050 (+1977.3%), from €53 to €1,103
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 | €1,325 | €113,424 | +€112,099 | +8462.6% |
| Fixed assets | 21/28 | - | €42,119 | +€42,119 | |
| Intangible fixed assets | 21 | - | €32,000 | +€32,000 | |
| Tangible fixed assets | 22/27 | - | €2,085 | +€2,085 | |
| Plant, machinery and equipment | 23 | - | €2,085 | +€2,085 | |
| Financial fixed assets | 28 | - | €8,034 | +€8,034 | |
| Current assets | 29/58 | €1,325 | €71,305 | +€69,980 | +5282.9% |
| Stocks and contracts in progress | 3 | - | €3,414 | +€3,414 | |
| Stocks | 30/36 | - | €3,414 | +€3,414 | |
| Amounts receivable within one year | 40/41 | €1,295 | €2,176 | +€881 | +68.0% |
| Other amounts receivable | 41 | €1,295 | €2,176 | +€881 | +68.0% |
| Cash at bank and in hand | 54/58 | €29 | €65,714 | +€65,685 | +224257.6% |
| Total equity and liabilities | 10/49 | €1,325 | €113,424 | +€112,099 | +8462.6% |
| Equity | 10/15 | -€12,986 | €14,225 | +€27,211 | |
| Contributions | 10/11 | €18,650 | €18,650 | = | 0.0% |
| Capital | 10 | €18,650 | €18,650 | = | 0.0% |
| Issued capital | 100 | €18,650 | €18,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,636 | -€4,425 | +€27,211 | +86.0% |
| Amounts payable | 17/49 | €14,311 | €99,200 | +€84,889 | +593.2% |
| Amounts payable within one year | 42/48 | €14,311 | €75,200 | +€60,889 | +425.5% |
| Trade debts | 44 | €1,454 | €8,304 | +€6,850 | +471.0% |
| Suppliers | 440/4 | €1,454 | €8,304 | +€6,850 | +471.0% |
| Taxes, remuneration and social security | 45 | - | €8,467 | +€8,467 | |
| Taxes | 450/3 | - | €5,936 | +€5,936 | |
| Remuneration and social security | 454/9 | - | €2,532 | +€2,532 | |
| Other amounts payable | 47/48 | €12,856 | €58,428 | +€45,572 | +354.5% |
| Accrued charges and deferred income | 492/3 | - | €24,000 | +€24,000 | |
| Remuneration, social security and pensions | 62 | - | €15,411 | +€15,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,786 | +€8,786 | |
| Other operating charges | 640/8 | €387 | €4,414 | +€4,026 | +1039.5% |
| Gross operating margin | 9900 | - | €56,925 | +€56,925 | |
| Operating profit (loss) | 9901 | -€387 | €28,314 | +€28,701 | |
| Financial charges | 65/66B | €53 | €1,103 | +€1,050 | +1977.3% |
| Recurring financial charges | 65 | €53 | €1,103 | +€1,050 | +1977.3% |
| Profit (loss) for the period before taxes | 9903 | -€440 | €27,211 | +€27,651 | |
| Profit (loss) for the period | 9904 | -€440 | €27,211 | +€27,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€440 | €27,211 | +€27,651 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.