BAR FLOR: 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 FLOR
Largest movements
- Receivables within one year +€19,390
up €19,390 (+281%), from €6,910 to €26,300
of which Trade receivables: +€16,827
- Cash -€7,517
down €7,517 (-16.7%), from €45,027 to €37,510
mainly Receivables within one year (-€19,390) and Other debts (-€18,516)
- Stocks and contracts +€2,182
up €2,182 (+4.4%), from €49,516 to €51,698
- Reserves +€48,075
up €48,075 (+158%), from €30,345 to €78,420
- Other debts -€18,516
down €18,516 (-100%), from €18,516 to €0
- Trade debts -€11,167
down €11,167 (-38.7%), from €28,875 to €17,709
- Debts after one year -€10,454
down €10,454 (-79.8%), from €13,097 to €2,644
- Tax, wage and social debts +€4,807
up €4,807 (+320%), from €1,500 to €6,307
of which Taxes: +€4,807
- Gross operating margin +€50,443
up €50,443 (+273%), from €18,485 to €68,928
- Taxes +€14,979
up €14,979 (+783%), from €1,913 to €16,893
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 | €104,599 | €117,534 | +€12,935 | +12.4% |
| Fixed assets | 21/28 | €3,147 | €2,027 | -€1,120 | -35.6% |
| Tangible fixed assets | 22/27 | €3,147 | €2,027 | -€1,120 | -35.6% |
| Land and buildings | 22 | €803 | €483 | -€320 | -39.8% |
| Plant, machinery and equipment | 23 | €2,344 | €1,544 | -€800 | -34.1% |
| Current assets | 29/58 | €101,452 | €115,507 | +€14,055 | +13.9% |
| Stocks and contracts in progress | 3 | €49,516 | €51,698 | +€2,182 | +4.4% |
| Stocks | 30/36 | €49,516 | €51,698 | +€2,182 | +4.4% |
| Amounts receivable within one year | 40/41 | €6,910 | €26,300 | +€19,390 | +281% |
| Trade receivables | 40 | €1,587 | €18,414 | +€16,827 | +1,060% |
| Other amounts receivable | 41 | €5,323 | €7,886 | +€2,563 | +48.2% |
| Cash at bank and in hand | 54/58 | €45,027 | €37,510 | -€7,517 | -16.7% |
| Total equity and liabilities | 10/49 | €104,599 | €117,534 | +€12,935 | +12.4% |
| Equity | 10/15 | €32,345 | €80,420 | +€48,075 | +149% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,345 | €78,420 | +€48,075 | +158% |
| Distributable reserves | 133 | €30,345 | €78,420 | +€48,075 | +158% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €72,253 | €37,114 | -€35,139 | -48.6% |
| Amounts payable after more than one year | 17 | €13,097 | €2,644 | -€10,454 | -79.8% |
| Financial debts | 170/4 | €13,097 | €2,644 | -€10,454 | -79.8% |
| Amounts payable within one year | 42/48 | €59,156 | €34,470 | -€24,686 | -41.7% |
| Current portion of amounts payable after more than one year | 42 | €10,264 | €10,454 | +€190 | +1.9% |
| Trade debts | 44 | €28,875 | €17,709 | -€11,167 | -38.7% |
| Suppliers | 440/4 | €28,875 | €17,709 | -€11,167 | -38.7% |
| Taxes, remuneration and social security | 45 | €1,500 | €6,307 | +€4,807 | +320% |
| Taxes | 450/3 | - | €4,807 | +€4,807 | |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €18,516 | €0 | -€18,516 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €1,120 | = | 0.0% |
| Other operating charges | 640/8 | €1,901 | €1,573 | -€328 | -17.3% |
| Gross operating margin | 9900 | €18,485 | €68,928 | +€50,443 | +273% |
| Operating profit (loss) | 9901 | €15,465 | €66,236 | +€50,771 | +328% |
| Financial charges | 65/66B | €1,301 | €1,268 | -€32 | -2.5% |
| Recurring financial charges | 65 | €1,301 | €1,268 | -€32 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €14,164 | €64,967 | +€50,803 | +359% |
| Income taxes | 67/77 | €1,913 | €16,893 | +€14,979 | +783% |
| Profit (loss) for the period | 9904 | €12,251 | €48,075 | +€35,824 | +292% |
| Profit (loss) for the period to be appropriated | 9905 | €12,251 | €48,075 | +€35,824 | +292% |
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 13 October 2026 via checked.be.