BAR BRUTAL: 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 BRUTAL
Largest movements
- Receivables within one year +€2,261
up €2,261, from €0 to €2,261
- Deferred charges and accrued income +€735
up €735, from €0 to €735
- Cash +€583
up €583 (+76.1%), from €765 to €1,348
mainly Net result for the year (+€7,619) and Tax, wage and social debts (+€2,288)
- Tangible fixed assets -€321
down €321 (-100%), from €321 to €0
- Other debts -€7,753
down €7,753 (-100%), from €7,753 to €0
- Profit (loss) carried forward +€7,619
up €7,619 (+50.6%), from -€15,064 to -€7,445
- Tax, wage and social debts +€2,288
up €2,288 (+132%), from €1,734 to €4,022
- Trade debts +€1,104
up €1,104 (+238%), from €464 to €1,567
- Gross operating margin +€14,583
up €14,583, from -€1,625 to €12,957
- Taxes +€2,016
up €2,016 (+1,095%), from €184 to €2,200
- Other operating charges +€1,205
up €1,205 (+84.5%), from €1,427 to €2,632
- Depreciation -€576
down €576 (-64.2%), from €897 to €321
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 | €1,086 | €4,344 | +€3,258 | +300% |
| Fixed assets | 21/28 | €321 | €0 | -€321 | -100% |
| Tangible fixed assets | 22/27 | €321 | €0 | -€321 | -100% |
| Furniture and vehicles | 24 | €321 | €0 | -€321 | -100% |
| Current assets | 29/58 | €765 | €4,344 | +€3,579 | +468% |
| Amounts receivable within one year | 40/41 | €0 | €2,261 | +€2,261 | |
| Other amounts receivable | 41 | €0 | €2,261 | +€2,261 | |
| Cash at bank and in hand | 54/58 | €765 | €1,348 | +€583 | +76.1% |
| Deferred charges and accrued income | 490/1 | €0 | €735 | +€735 | |
| Total equity and liabilities | 10/49 | €1,086 | €4,344 | +€3,258 | +300% |
| Equity | 10/15 | -€8,864 | -€1,245 | +€7,619 | +86.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,064 | -€7,445 | +€7,619 | +50.6% |
| Amounts payable | 17/49 | €9,950 | €5,589 | -€4,361 | -43.8% |
| Amounts payable within one year | 42/48 | €9,950 | €5,589 | -€4,361 | -43.8% |
| Trade debts | 44 | €464 | €1,567 | +€1,104 | +238% |
| Suppliers | 440/4 | €464 | €1,567 | +€1,104 | +238% |
| Taxes, remuneration and social security | 45 | €1,734 | €4,022 | +€2,288 | +132% |
| Taxes | 450/3 | €1,734 | €4,022 | +€2,288 | +132% |
| Other amounts payable | 47/48 | €7,753 | €0 | -€7,753 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €321 | -€576 | -64.2% |
| Other operating charges | 640/8 | €1,427 | €2,632 | +€1,205 | +84.5% |
| Gross operating margin | 9900 | -€1,625 | €12,957 | +€14,583 | |
| Operating profit (loss) | 9901 | -€3,950 | €10,004 | +€13,953 | |
| Financial charges | 65/66B | €142 | €185 | +€42 | +29.7% |
| Recurring financial charges | 65 | €142 | €185 | +€42 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,092 | €9,819 | +€13,911 | |
| Income taxes | 67/77 | €184 | €2,200 | +€2,016 | +1,095% |
| Profit (loss) for the period | 9904 | -€4,276 | €7,619 | +€11,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,276 | €7,619 | +€11,895 |
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 24 October 2026 via checked.be.