Bar Fit: 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 Fit
Largest movements
- Tangible fixed assets -€25,893
down €25,893 (-7.7%), from €335,060 to €309,167
of which Land and buildings: -€22,124
- Cash +€7,102
up €7,102 (+14.1%), from €50,340 to €57,442
mainly Depreciation (+€39,366) and Net result for the year (+€32,748)
- Debts after one year -€35,104
down €35,104 (-11.1%), from €317,399 to €282,295
- Profit (loss) carried forward +€32,748
up €32,748, from -€8,884 to €23,864
- Trade debts -€12,195
down €12,195 (-25.1%), from €48,647 to €36,452
- Gross operating margin +€20,502
up €20,502 (+32.7%), from €62,680 to €83,181
- Taxes +€3,490
up €3,490, from -€22 to €3,468
- Depreciation +€1,590
up €1,590 (+4.2%), from €37,776 to €39,366
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 | €401,617 | €386,672 | -€14,946 | -3.7% |
| Fixed assets | 21/28 | €335,060 | €309,167 | -€25,893 | -7.7% |
| Tangible fixed assets | 22/27 | €335,060 | €309,167 | -€25,893 | -7.7% |
| Land and buildings | 22 | €314,660 | €292,536 | -€22,124 | -7.0% |
| Plant, machinery and equipment | 23 | €16,176 | €10,879 | -€5,297 | -32.7% |
| Furniture and vehicles | 24 | €4,224 | €5,752 | +€1,529 | +36.2% |
| Current assets | 29/58 | €66,558 | €77,505 | +€10,947 | +16.4% |
| Amounts receivable within one year | 40/41 | €15,185 | €18,793 | +€3,608 | +23.8% |
| Trade receivables | 40 | €4,852 | €205 | -€4,648 | -95.8% |
| Other amounts receivable | 41 | €10,333 | €18,589 | +€8,256 | +79.9% |
| Cash at bank and in hand | 54/58 | €50,340 | €57,442 | +€7,102 | +14.1% |
| Deferred charges and accrued income | 490/1 | €1,032 | €1,269 | +€237 | +23.0% |
| Total equity and liabilities | 10/49 | €401,617 | €386,672 | -€14,946 | -3.7% |
| Equity | 10/15 | -€4,084 | €28,664 | +€32,748 | |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,884 | €23,864 | +€32,748 | |
| Amounts payable | 17/49 | €405,701 | €358,008 | -€47,693 | -11.8% |
| Amounts payable after more than one year | 17 | €317,399 | €282,295 | -€35,104 | -11.1% |
| Financial debts | 170/4 | €317,399 | €282,295 | -€35,104 | -11.1% |
| Amounts payable within one year | 42/48 | €86,446 | €73,866 | -€12,579 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €34,566 | €36,623 | +€2,057 | +6.0% |
| Trade debts | 44 | €48,647 | €36,452 | -€12,195 | -25.1% |
| Suppliers | 440/4 | €48,647 | €36,452 | -€12,195 | -25.1% |
| Taxes, remuneration and social security | 45 | €3,232 | €450 | -€2,782 | -86.1% |
| Taxes | 450/3 | €3,232 | €450 | -€2,782 | -86.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €341 | +€341 | |
| Accrued charges and deferred income | 492/3 | €1,857 | €1,846 | -€10 | -0.6% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,776 | €39,366 | +€1,590 | +4.2% |
| Other operating charges | 640/8 | €401 | €400 | -€1 | -0.2% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | €62,680 | €83,181 | +€20,502 | +32.7% |
| Operating profit (loss) | 9901 | €24,503 | €43,362 | +€18,859 | +77.0% |
| Financial income | 75/76B | €203 | €90 | -€113 | -55.6% |
| Recurring financial income | 75 | €203 | €90 | -€113 | -55.6% |
| Financial charges | 65/66B | €7,543 | €7,236 | -€306 | -4.1% |
| Recurring financial charges | 65 | €7,543 | €7,236 | -€306 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €17,163 | €36,216 | +€19,053 | +111% |
| Income taxes | 67/77 | -€22 | €3,468 | +€3,490 | |
| Profit (loss) for the period | 9904 | €17,184 | €32,748 | +€15,563 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,184 | €32,748 | +€15,563 | +90.6% |
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 24 October 2026 via checked.be.