Bar Deluxe: 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 Deluxe
Largest movements
- Tangible fixed assets +€89,359
up €89,359 (+19.3%), from €463,731 to €553,089
- Cash +€27,396
up €27,396 (+1,506%), from €1,819 to €29,215
mainly Other debts (+€147,237) and Depreciation (+€33,107)
- Other debts +€147,237
up €147,237 (+110%), from €133,515 to €280,752
- Debts after one year -€21,079
down €21,079 (-6.3%), from €336,251 to €315,172
- Profit (loss) carried forward -€12,241
down €12,241 (-23.1%), from -€53,016 to -€65,257
- Trade debts +€8,355
up €8,355 (+169%), from €4,941 to €13,297
- Current portion of long-term debt -€8,058
down €8,058 (-27.7%), from €29,137 to €21,079
- Gross operating margin -€34,374
down €34,374 (-51.1%), from €67,232 to €32,859
- Depreciation -€10,051
down €10,051 (-23.3%), from €43,157 to €33,107
- Staff costs +€4,587
new in 2025: €4,587
- Other operating charges -€1,481
down €1,481 (-44.8%), from €3,309 to €1,828
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 | €475,031 | €589,269 | +€114,237 | +24.0% |
| Fixed assets | 21/28 | €463,731 | €553,089 | +€89,359 | +19.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €463,731 | €553,089 | +€89,359 | +19.3% |
| Land and buildings | 22 | €462,657 | €507,074 | +€44,417 | +9.6% |
| Plant, machinery and equipment | 23 | €642 | €7,025 | +€6,383 | +994% |
| Furniture and vehicles | 24 | €431 | €38,990 | +€38,559 | +8,936% |
| Current assets | 29/58 | €11,301 | €36,179 | +€24,878 | +220% |
| Amounts receivable within one year | 40/41 | €9,117 | €6,965 | -€2,152 | -23.6% |
| Trade receivables | 40 | €9,117 | €6,965 | -€2,152 | -23.6% |
| Cash at bank and in hand | 54/58 | €1,819 | €29,215 | +€27,396 | +1,506% |
| Deferred charges and accrued income | 490/1 | €365 | €0 | -€365 | -100% |
| Total equity and liabilities | 10/49 | €475,031 | €589,269 | +€114,237 | +24.0% |
| Equity | 10/15 | -€33,016 | -€45,257 | -€12,241 | -37.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,016 | -€65,257 | -€12,241 | -23.1% |
| Amounts payable | 17/49 | €508,047 | €634,525 | +€126,478 | +24.9% |
| Amounts payable after more than one year | 17 | €336,251 | €315,172 | -€21,079 | -6.3% |
| Financial debts | 170/4 | €336,251 | €315,172 | -€21,079 | -6.3% |
| Amounts payable within one year | 42/48 | €171,796 | €317,653 | +€145,857 | +84.9% |
| Current portion of amounts payable after more than one year | 42 | €29,137 | €21,079 | -€8,058 | -27.7% |
| Trade debts | 44 | €4,941 | €13,297 | +€8,355 | +169% |
| Suppliers | 440/4 | €4,941 | €13,297 | +€8,355 | +169% |
| Taxes, remuneration and social security | 45 | €4,203 | €2,525 | -€1,678 | -39.9% |
| Taxes | 450/3 | €4,203 | €2,125 | -€2,078 | -49.4% |
| Remuneration and social security | 454/9 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €133,515 | €280,752 | +€147,237 | +110% |
| Accrued charges and deferred income | 492/3 | - | €1,700 | +€1,700 | |
| Remuneration, social security and pensions | 62 | - | €4,587 | +€4,587 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,157 | €33,107 | -€10,051 | -23.3% |
| Other operating charges | 640/8 | €3,309 | €1,828 | -€1,481 | -44.8% |
| Gross operating margin | 9900 | €67,232 | €32,859 | -€34,374 | -51.1% |
| Operating profit (loss) | 9901 | €20,766 | -€6,663 | -€27,429 | |
| Financial income | 75/76B | €27 | €105 | +€78 | +285% |
| Recurring financial income | 75 | €27 | €105 | +€78 | +285% |
| Financial charges | 65/66B | €6,014 | €5,683 | -€332 | -5.5% |
| Recurring financial charges | 65 | €6,014 | €5,683 | -€332 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €14,779 | -€12,241 | -€27,020 | |
| Profit (loss) for the period | 9904 | €14,779 | -€12,241 | -€27,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,779 | -€12,241 | -€27,020 |
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 25 October 2026 via checked.be.