Bar Entrepot: 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 Entrepot
Largest movements
- Tangible fixed assets -€4,256
down €4,256 (-17.5%), from €24,380 to €20,124
of which Plant, machinery and equipment: -€3,363
- Stocks and contracts -€3,298
down €3,298 (-100%), from €3,298 to €0
- Cash -€2,678
down €2,678 (-77.3%), from €3,463 to €785
mainly Other debts (-€4,175) and Receivables within one year (-€2,343)
- Receivables within one year +€2,343
new in 2025: €2,343
- Financial fixed assets +€500
new in 2025: €500
- Other debts -€4,175
down €4,175 (-10.3%), from €40,730 to €36,555
- Tax, wage and social debts -€1,777
down €1,777 (-57.9%), from €3,068 to €1,291
- Trade debts -€1,408
down €1,408 (-44.9%), from €3,139 to €1,731
- Gross operating margin -€5,455
down €5,455 (-45.8%), from €11,922 to €6,467
- Other operating charges -€1,969
down €1,969 (-57.0%), from €3,452 to €1,483
- Staff costs -€1,543
down €1,543 (-95.8%), from €1,611 to €68
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 | €31,321 | €24,219 | -€7,102 | -22.7% |
| Fixed assets | 21/28 | €24,380 | €20,624 | -€3,756 | -15.4% |
| Tangible fixed assets | 22/27 | €24,380 | €20,124 | -€4,256 | -17.5% |
| Plant, machinery and equipment | 23 | €17,786 | €14,423 | -€3,363 | -18.9% |
| Furniture and vehicles | 24 | €71 | €30 | -€41 | -57.7% |
| Other tangible fixed assets | 26 | €6,523 | €5,671 | -€851 | -13.1% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €6,941 | €3,595 | -€3,346 | -48.2% |
| Stocks and contracts in progress | 3 | €3,298 | €0 | -€3,298 | -100% |
| Stocks | 30/36 | €3,298 | €0 | -€3,298 | -100% |
| Amounts receivable within one year | 40/41 | - | €2,343 | +€2,343 | |
| Trade receivables | 40 | - | €2,343 | +€2,343 | |
| Cash at bank and in hand | 54/58 | €3,463 | €785 | -€2,678 | -77.3% |
| Deferred charges and accrued income | 490/1 | €180 | €467 | +€287 | +160% |
| Total equity and liabilities | 10/49 | €31,321 | €24,219 | -€7,102 | -22.7% |
| Equity | 10/15 | -€15,616 | -€15,357 | +€259 | +1.7% |
| Contributions | 10/11 | €10,001 | €10,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,617 | -€25,358 | +€259 | +1.0% |
| Amounts payable | 17/49 | €46,937 | €39,577 | -€7,360 | -15.7% |
| Amounts payable within one year | 42/48 | €46,937 | €39,577 | -€7,360 | -15.7% |
| Trade debts | 44 | €3,139 | €1,731 | -€1,408 | -44.9% |
| Suppliers | 440/4 | €3,139 | €1,731 | -€1,408 | -44.9% |
| Taxes, remuneration and social security | 45 | €3,068 | €1,291 | -€1,777 | -57.9% |
| Taxes | 450/3 | €3,068 | €1,291 | -€1,777 | -57.9% |
| Other amounts payable | 47/48 | €40,730 | €36,555 | -€4,175 | -10.3% |
| Remuneration, social security and pensions | 62 | €1,611 | €68 | -€1,543 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,295 | €4,256 | -€39 | -0.9% |
| Other operating charges | 640/8 | €3,452 | €1,483 | -€1,969 | -57.0% |
| Gross operating margin | 9900 | €11,922 | €6,467 | -€5,455 | -45.8% |
| Operating profit (loss) | 9901 | €2,565 | €661 | -€1,904 | -74.2% |
| Financial income | 75/76B | €25 | €0 | -€25 | -99.9% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -99.9% |
| Financial charges | 65/66B | €458 | €354 | -€104 | -22.7% |
| Recurring financial charges | 65 | €458 | €354 | -€104 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €2,132 | €307 | -€1,825 | -85.6% |
| Income taxes | 67/77 | €80 | €48 | -€31 | -39.2% |
| Profit (loss) for the period | 9904 | €2,053 | €259 | -€1,794 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,053 | €259 | -€1,794 | -87.4% |
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 16 October 2026 via checked.be.