BAR CENTRAL: 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 CENTRAL
Largest movements
- Tangible fixed assets -€21,176
down €21,176 (-24.4%), from €86,965 to €65,789
of which Furniture and vehicles: -€20,044
- Deferred charges and accrued income -€13,653
down €13,653 (-64.0%), from €21,325 to €7,672
- Intangible fixed assets -€4,500
down €4,500 (-11.3%), from €39,750 to €35,250
- Cash -€3,861
down €3,861 (-31.9%), from €12,115 to €8,254
mainly Accrued charges and deferred income (-€21,654) and Net result for the year (-€14,705)
- Receivables within one year +€3,731
up €3,731 (+37.1%), from €10,047 to €13,778
- Accrued charges and deferred income -€21,654
down €21,654 (-65.9%), from €32,836 to €11,182
- Profit (loss) carried forward -€14,705
down €14,705 (-123.3%), from -€11,925 to -€26,631
- Advances received -€13,196
down €13,196 (-60.0%), from €21,982 to €8,786
- Trade debts +€4,704
up €4,704 (+29.3%), from €16,041 to €20,745
- Tax, wage and social debts +€4,501
up €4,501 (+45.7%), from €9,850 to €14,351
of which Taxes: +€5,782
- Gross operating margin +€31,379
up €31,379 (+21.8%), from €144,093 to €175,473
- Staff costs +€31,053
up €31,053 (+23.8%), from €130,279 to €161,332
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 | €178,833 | €142,653 | -€36,180 | -20.2% |
| Fixed assets | 21/28 | €126,715 | €101,039 | -€25,676 | -20.3% |
| Intangible fixed assets | 21 | €39,750 | €35,250 | -€4,500 | -11.3% |
| Tangible fixed assets | 22/27 | €86,965 | €65,789 | -€21,176 | -24.4% |
| Plant, machinery and equipment | 23 | €4,788 | €3,656 | -€1,132 | -23.6% |
| Furniture and vehicles | 24 | €82,177 | €62,133 | -€20,044 | -24.4% |
| Current assets | 29/58 | €52,118 | €41,615 | -€10,504 | -20.2% |
| Stocks and contracts in progress | 3 | €8,632 | €11,912 | +€3,280 | +38.0% |
| Stocks | 30/36 | €8,632 | €11,912 | +€3,280 | +38.0% |
| Amounts receivable within one year | 40/41 | €10,047 | €13,778 | +€3,731 | +37.1% |
| Trade receivables | 40 | €10,047 | €13,778 | +€3,731 | +37.1% |
| Cash at bank and in hand | 54/58 | €12,115 | €8,254 | -€3,861 | -31.9% |
| Deferred charges and accrued income | 490/1 | €21,325 | €7,672 | -€13,653 | -64.0% |
| Total equity and liabilities | 10/49 | €178,833 | €142,653 | -€36,180 | -20.2% |
| Equity | 10/15 | -€6,925 | -€21,631 | -€14,705 | -212.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,925 | -€26,631 | -€14,705 | -123.3% |
| Amounts payable | 17/49 | €185,759 | €164,284 | -€21,474 | -11.6% |
| Amounts payable within one year | 42/48 | €152,923 | €153,103 | +€180 | +0.1% |
| Trade debts | 44 | €16,041 | €20,745 | +€4,704 | +29.3% |
| Suppliers | 440/4 | €16,041 | €20,745 | +€4,704 | +29.3% |
| Advances received on contracts in progress | 46 | €21,982 | €8,786 | -€13,196 | -60.0% |
| Taxes, remuneration and social security | 45 | €9,850 | €14,351 | +€4,501 | +45.7% |
| Taxes | 450/3 | - | €5,782 | +€5,782 | |
| Remuneration and social security | 454/9 | €9,850 | €8,569 | -€1,281 | -13.0% |
| Other amounts payable | 47/48 | €105,050 | €109,220 | +€4,171 | +4.0% |
| Accrued charges and deferred income | 492/3 | €32,836 | €11,182 | -€21,654 | -65.9% |
| Remuneration, social security and pensions | 62 | €130,279 | €161,332 | +€31,053 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,166 | €25,676 | +€1,510 | +6.2% |
| Other operating charges | 640/8 | €1,376 | €2,958 | +€1,582 | +114.9% |
| Gross operating margin | 9900 | €144,093 | €175,473 | +€31,379 | +21.8% |
| Operating profit (loss) | 9901 | -€11,728 | -€14,494 | -€2,766 | -23.6% |
| Financial charges | 65/66B | €197 | €211 | +€14 | +7.2% |
| Recurring financial charges | 65 | €197 | €211 | +€14 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,925 | -€14,705 | -€2,780 | -23.3% |
| Profit (loss) for the period | 9904 | -€11,925 | -€14,705 | -€2,780 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,925 | -€14,705 | -€2,780 | -23.3% |
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.