BAR DU PORT: 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 DU PORT
Largest movements
- Cash +€17,192
up €17,192 (+42.7%), from €40,257 to €57,449
mainly Net result for the year (+€84,950) and Tax, wage and social debts (+€20,675)
- Stocks and contracts +€13,246
up €13,246 (+50.3%), from €26,354 to €39,600
- Tangible fixed assets +€12,153
up €12,153 (+23.8%), from €51,071 to €63,224
of which Furniture and vehicles: +€6,983
- Reserves +€40,909
up €40,909 (+128%), from €31,860 to €72,769
of which Distributable reserves: +€40,909
- Other debts -€33,698
down €33,698 (-96.3%), from €35,000 to €1,302
- Tax, wage and social debts +€20,675
up €20,675 (+75.9%), from €27,222 to €47,897
of which Taxes: +€12,242
- Trade debts +€17,634
up €17,634 (+82.9%), from €21,274 to €38,908
- Current portion of long-term debt -€7,236
no longer reported in 2025 (was €7,236)
- Gross operating margin +€112,690
up €112,690 (+44.7%), from €252,317 to €365,007
- Staff costs +€58,407
up €58,407 (+37.0%), from €157,982 to €216,389
- Taxes +€25,528
up €25,528 (+284%), from €9,000 to €34,528
- Depreciation +€8,764
up €8,764 (+118%), from €7,436 to €16,199
- Financial charges -€7,031
down €7,031 (-51.1%), from €13,768 to €6,737
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 | €122,840 | €164,188 | +€41,347 | +33.7% |
| Fixed assets | 21/28 | €54,635 | €66,788 | +€12,153 | +22.2% |
| Tangible fixed assets | 22/27 | €51,071 | €63,224 | +€12,153 | +23.8% |
| Plant, machinery and equipment | 23 | €36,336 | €41,507 | +€5,170 | +14.2% |
| Furniture and vehicles | 24 | €14,734 | €21,717 | +€6,983 | +47.4% |
| Financial fixed assets | 28 | €3,564 | €3,564 | = | 0.0% |
| Current assets | 29/58 | €68,205 | €97,400 | +€29,194 | +42.8% |
| Stocks and contracts in progress | 3 | €26,354 | €39,600 | +€13,246 | +50.3% |
| Stocks | 30/36 | €26,354 | €39,600 | +€13,246 | +50.3% |
| Amounts receivable within one year | 40/41 | - | €351 | +€351 | |
| Trade receivables | 40 | - | €223 | +€223 | |
| Other amounts receivable | 41 | - | €128 | +€128 | |
| Cash at bank and in hand | 54/58 | €40,257 | €57,449 | +€17,192 | +42.7% |
| Deferred charges and accrued income | 490/1 | €1,594 | - | -€1,594 | |
| Total equity and liabilities | 10/49 | €122,840 | €164,188 | +€41,347 | +33.7% |
| Equity | 10/15 | €20,108 | €60,057 | +€39,950 | +199% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,860 | €72,769 | +€40,909 | +128% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €70,909 | +€40,909 | +136% |
| Profit (loss) carried forward | 14 | -€17,953 | -€18,912 | -€959 | -5.3% |
| Amounts payable | 17/49 | €102,733 | €104,130 | +€1,398 | +1.4% |
| Amounts payable after more than one year | 17 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Financial debts | 170/4 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Amounts payable within one year | 42/48 | €90,733 | €95,130 | +€4,398 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €7,236 | - | -€7,236 | |
| Financial debts | 43 | - | €7,024 | +€7,024 | |
| Credit institutions | 430/8 | - | €7,024 | +€7,024 | |
| Trade debts | 44 | €21,274 | €38,908 | +€17,634 | +82.9% |
| Suppliers | 440/4 | €21,274 | €38,908 | +€17,634 | +82.9% |
| Taxes, remuneration and social security | 45 | €27,222 | €47,897 | +€20,675 | +75.9% |
| Taxes | 450/3 | €16,429 | €28,672 | +€12,242 | +74.5% |
| Remuneration and social security | 454/9 | €10,793 | €19,226 | +€8,433 | +78.1% |
| Other amounts payable | 47/48 | €35,000 | €1,302 | -€33,698 | -96.3% |
| Remuneration, social security and pensions | 62 | €157,982 | €216,389 | +€58,407 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,436 | €16,199 | +€8,764 | +118% |
| Other operating charges | 640/8 | €2,257 | €6,204 | +€3,947 | +175% |
| Gross operating margin | 9900 | €252,317 | €365,007 | +€112,690 | +44.7% |
| Operating profit (loss) | 9901 | €84,643 | €126,215 | +€41,572 | +49.1% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €13,768 | €6,737 | -€7,031 | -51.1% |
| Recurring financial charges | 65 | €13,768 | €6,737 | -€7,031 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €70,881 | €119,478 | +€48,597 | +68.6% |
| Income taxes | 67/77 | €9,000 | €34,528 | +€25,528 | +284% |
| Profit (loss) for the period | 9904 | €61,881 | €84,950 | +€23,069 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,881 | €84,950 | +€23,069 | +37.3% |
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 21 October 2026 via checked.be.