BAR CONCEPTS: 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 CONCEPTS
Largest movements
- Intangible fixed assets +€16,200
new in 2025: €16,200
- Receivables within one year +€5,793
up €5,793 (+851.1%), from €681 to €6,473
of which Trade receivables: +€4,821
- Stocks and contracts +€961
up €961 (+94.4%), from €1,018 to €1,979
- Cash +€956
up €956 (+82.3%), from €1,162 to €2,118
mainly Other debts (+€23,329) and Depreciation (+€5,640)
- Tangible fixed assets -€493
down €493 (-4.8%), from €10,235 to €9,742
of which Furniture and vehicles: -€3,747
- Other debts +€23,329
up €23,329 (+335.2%), from €6,959 to €30,288
- Trade debts +€5,546
up €5,546 (+605.6%), from €916 to €6,462
- Debts after one year -€2,731
down €2,731 (-100.0%), from €2,731 to €0
- Current portion of long-term debt -€2,499
down €2,499 (-47.8%), from €5,229 to €2,731
- Gross operating margin +€16,232
up €16,232, from -€4,490 to €11,741
- Depreciation +€2,117
up €2,117 (+60.1%), from €3,523 to €5,640
- Other operating charges +€1,355
up €1,355 (+63.6%), from €2,131 to €3,486
- Financial charges +€385
up €385 (+41.8%), from €920 to €1,305
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 | €16,785 | €40,527 | +€23,743 | +141.5% |
| Fixed assets | 21/28 | €12,410 | €28,117 | +€15,707 | +126.6% |
| Intangible fixed assets | 21 | - | €16,200 | +€16,200 | |
| Tangible fixed assets | 22/27 | €10,235 | €9,742 | -€493 | -4.8% |
| Plant, machinery and equipment | 23 | - | €2,669 | +€2,669 | |
| Furniture and vehicles | 24 | €9,232 | €5,485 | -€3,747 | -40.6% |
| Other tangible fixed assets | 26 | €1,003 | €1,589 | +€585 | +58.3% |
| Financial fixed assets | 28 | €2,175 | €2,175 | = | 0.0% |
| Current assets | 29/58 | €4,375 | €12,410 | +€8,036 | +183.7% |
| Stocks and contracts in progress | 3 | €1,018 | €1,979 | +€961 | +94.4% |
| Stocks | 30/36 | €1,018 | €1,979 | +€961 | +94.4% |
| Amounts receivable within one year | 40/41 | €681 | €6,473 | +€5,793 | +851.1% |
| Trade receivables | 40 | €180 | €5,001 | +€4,821 | +2681.3% |
| Other amounts receivable | 41 | €501 | €1,473 | +€972 | +194.0% |
| Cash at bank and in hand | 54/58 | €1,162 | €2,118 | +€956 | +82.3% |
| Deferred charges and accrued income | 490/1 | €1,514 | €1,840 | +€326 | +21.5% |
| Total equity and liabilities | 10/49 | €16,785 | €40,527 | +€23,743 | +141.5% |
| Equity | 10/15 | €936 | €997 | +€61 | +6.5% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,064 | -€11,003 | +€61 | +0.6% |
| Amounts payable | 17/49 | €15,848 | €39,530 | +€23,682 | +149.4% |
| Amounts payable after more than one year | 17 | €2,731 | €0 | -€2,731 | -100.0% |
| Financial debts | 170/4 | €2,731 | €0 | -€2,731 | -100.0% |
| Amounts payable within one year | 42/48 | €13,118 | €39,530 | +€26,412 | +201.3% |
| Current portion of amounts payable after more than one year | 42 | €5,229 | €2,731 | -€2,499 | -47.8% |
| Trade debts | 44 | €916 | €6,462 | +€5,546 | +605.6% |
| Suppliers | 440/4 | €916 | €6,462 | +€5,546 | +605.6% |
| Taxes, remuneration and social security | 45 | €14 | €50 | +€36 | +268.6% |
| Taxes | 450/3 | €14 | €50 | +€36 | +268.6% |
| Other amounts payable | 47/48 | €6,959 | €30,288 | +€23,329 | +335.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,523 | €5,640 | +€2,117 | +60.1% |
| Other operating charges | 640/8 | €2,131 | €3,486 | +€1,355 | +63.6% |
| Non-recurring operating charges | 66A | - | €1,253 | +€1,253 | |
| Gross operating margin | 9900 | -€4,490 | €11,741 | +€16,232 | |
| Operating profit (loss) | 9901 | -€10,144 | €1,362 | +€11,506 | |
| Financial income | 75/76B | €0 | €4 | +€3 | +17450.0% |
| Recurring financial income | 75 | €0 | €4 | +€3 | +17450.0% |
| Financial charges | 65/66B | €920 | €1,305 | +€385 | +41.8% |
| Recurring financial charges | 65 | €920 | €1,305 | +€385 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,064 | €61 | +€11,125 | |
| Profit (loss) for the period | 9904 | -€11,064 | €61 | +€11,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,064 | €61 | +€11,125 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.