Bar Bos: 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 Bos
Largest movements
- Receivables within one year +€4,087
up €4,087 (+31.3%), from €13,078 to €17,166
of which Trade receivables: +€3,707
- Stocks and contracts +€2,540
up €2,540 (+49.1%), from €5,178 to €7,718
- Cash -€1,727
down €1,727 (-33.4%), from €5,167 to €3,440
mainly Trade debts (-€17,827) and Net result for the year (-€17,384)
- Other debts +€28,226
up €28,226 (+2036.5%), from €1,386 to €29,612
- Trade debts -€17,827
down €17,827 (-37.3%), from €47,800 to €29,973
- Profit (loss) carried forward -€17,384
down €17,384 (-176.8%), from -€9,832 to -€27,216
- Tax, wage and social debts +€11,803
up €11,803 (+65.6%), from €17,997 to €29,800
- Gross operating margin -€21,447
down €21,447, from €15,336 to -€6,111
- Depreciation +€1,849
up €1,849 (+22.8%), from €8,124 to €9,973
- Staff costs +€344
new in 2025: €344
- Taxes -€307
no longer reported in 2025 (was €307)
- Financial income -€304
down €304 (-100.0%), from €304 to €0
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 | €92,096 | €96,914 | +€4,818 | +5.2% |
| Fixed assets | 21/28 | €40,479 | €40,775 | +€296 | +0.7% |
| Tangible fixed assets | 22/27 | €40,479 | €40,775 | +€296 | +0.7% |
| Land and buildings | 22 | €16,528 | €15,790 | -€737 | -4.5% |
| Plant, machinery and equipment | 23 | €18,555 | €21,476 | +€2,921 | +15.7% |
| Furniture and vehicles | 24 | €5,397 | €3,509 | -€1,888 | -35.0% |
| Current assets | 29/58 | €51,617 | €56,139 | +€4,522 | +8.8% |
| Stocks and contracts in progress | 3 | €5,178 | €7,718 | +€2,540 | +49.1% |
| Stocks | 30/36 | €5,178 | €7,718 | +€2,540 | +49.1% |
| Amounts receivable within one year | 40/41 | €13,078 | €17,166 | +€4,087 | +31.3% |
| Trade receivables | 40 | €11,586 | €15,294 | +€3,707 | +32.0% |
| Other amounts receivable | 41 | €1,492 | €1,872 | +€380 | +25.5% |
| Current investments | 50/53 | €27,816 | €27,816 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,167 | €3,440 | -€1,727 | -33.4% |
| Deferred charges and accrued income | 490/1 | €378 | - | -€378 | |
| Total equity and liabilities | 10/49 | €92,096 | €96,914 | +€4,818 | +5.2% |
| Equity | 10/15 | €24,913 | €7,529 | -€17,384 | -69.8% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Contributions outside capital | 11 | €24,000 | €24,000 | = | 0.0% |
| Other | 1109/19 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €10,745 | €10,745 | = | 0.0% |
| Distributable reserves | 133 | €10,745 | €10,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,832 | -€27,216 | -€17,384 | -176.8% |
| Amounts payable | 17/49 | €67,183 | €89,385 | +€22,202 | +33.0% |
| Amounts payable within one year | 42/48 | €67,183 | €89,385 | +€22,202 | +33.0% |
| Trade debts | 44 | €47,800 | €29,973 | -€17,827 | -37.3% |
| Suppliers | 440/4 | €47,800 | €29,973 | -€17,827 | -37.3% |
| Taxes, remuneration and social security | 45 | €17,997 | €29,800 | +€11,803 | +65.6% |
| Taxes | 450/3 | €17,997 | €29,800 | +€11,803 | +65.6% |
| Other amounts payable | 47/48 | €1,386 | €29,612 | +€28,226 | +2036.5% |
| Remuneration, social security and pensions | 62 | - | €344 | +€344 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,124 | €9,973 | +€1,849 | +22.8% |
| Other operating charges | 640/8 | €862 | €870 | +€8 | +0.9% |
| Gross operating margin | 9900 | €15,336 | -€6,111 | -€21,447 | |
| Operating profit (loss) | 9901 | €6,351 | -€17,298 | -€23,649 | |
| Financial income | 75/76B | €304 | €0 | -€304 | -100.0% |
| Recurring financial income | 75 | €304 | €0 | -€304 | -100.0% |
| Financial charges | 65/66B | €112 | €86 | -€26 | -23.0% |
| Recurring financial charges | 65 | €112 | €86 | -€26 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €6,543 | -€17,384 | -€23,927 | |
| Income taxes | 67/77 | €307 | - | -€307 | |
| Profit (loss) for the period | 9904 | €6,236 | -€17,384 | -€23,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,236 | -€17,384 | -€23,620 |
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 11 October 2026 via checked.be.