BAR KROK: 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 KROK
Largest movements
- Cash -€29,104
down €29,104 (-92.3%), from €31,537 to €2,433
mainly Net result for the year (-€23,900) and Tax, wage and social debts (-€11,892)
- Tangible fixed assets -€6,684
down €6,684 (-50.5%), from €13,228 to €6,544
of which Plant, machinery and equipment: -€4,855
- Deferred charges and accrued income -€1,407
down €1,407 (-54.7%), from €2,575 to €1,168
- Profit (loss) carried forward -€23,900
down €23,900 (-32.7%), from -€73,020 to -€96,920
- Tax, wage and social debts -€11,892
down €11,892 (-21.9%), from €54,182 to €42,290
of which Remuneration and social security: -€12,284
- Other debts +€8,246
up €8,246 (+537%), from €1,536 to €9,782
- Trade debts -€5,230
down €5,230 (-54.9%), from €9,522 to €4,292
- Debts after one year -€4,760
down €4,760 (-35.9%), from €13,259 to €8,499
- Gross operating margin -€21,131
down €21,131 (-11.4%), from €184,951 to €163,819
- Staff costs +€11,429
up €11,429 (+6.8%), from €167,193 to €178,622
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 | €79,688 | €42,968 | -€36,720 | -46.1% |
| Fixed assets | 21/28 | €16,228 | €9,544 | -€6,684 | -41.2% |
| Tangible fixed assets | 22/27 | €13,228 | €6,544 | -€6,684 | -50.5% |
| Plant, machinery and equipment | 23 | €6,103 | €1,249 | -€4,855 | -79.5% |
| Other tangible fixed assets | 26 | €7,125 | €5,295 | -€1,829 | -25.7% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €63,460 | €33,424 | -€30,036 | -47.3% |
| Stocks and contracts in progress | 3 | €9,349 | €9,824 | +€475 | +5.1% |
| Stocks | 30/36 | €9,349 | €9,824 | +€475 | +5.1% |
| Amounts receivable within one year | 40/41 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 40 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,537 | €2,433 | -€29,104 | -92.3% |
| Deferred charges and accrued income | 490/1 | €2,575 | €1,168 | -€1,407 | -54.7% |
| Total equity and liabilities | 10/49 | €79,688 | €42,968 | -€36,720 | -46.1% |
| Equity | 10/15 | -€8,055 | -€31,955 | -€23,900 | -297% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,365 | €46,365 | = | 0.0% |
| Distributable reserves | 133 | €46,365 | €46,365 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,020 | -€96,920 | -€23,900 | -32.7% |
| Amounts payable | 17/49 | €87,743 | €74,923 | -€12,820 | -14.6% |
| Amounts payable after more than one year | 17 | €13,259 | €8,499 | -€4,760 | -35.9% |
| Financial debts | 170/4 | €13,259 | €8,499 | -€4,760 | -35.9% |
| Amounts payable within one year | 42/48 | €73,476 | €64,075 | -€9,401 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €8,236 | €7,711 | -€525 | -6.4% |
| Trade debts | 44 | €9,522 | €4,292 | -€5,230 | -54.9% |
| Suppliers | 440/4 | €9,522 | €4,292 | -€5,230 | -54.9% |
| Taxes, remuneration and social security | 45 | €54,182 | €42,290 | -€11,892 | -21.9% |
| Taxes | 450/3 | €9,473 | €9,865 | +€392 | +4.1% |
| Remuneration and social security | 454/9 | €44,709 | €32,425 | -€12,284 | -27.5% |
| Other amounts payable | 47/48 | €1,536 | €9,782 | +€8,246 | +537% |
| Accrued charges and deferred income | 492/3 | €1,009 | €2,350 | +€1,341 | +133% |
| Remuneration, social security and pensions | 62 | €167,193 | €178,622 | +€11,429 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,756 | €6,684 | -€72 | -1.1% |
| Other operating charges | 640/8 | €1,053 | €453 | -€600 | -57.0% |
| Gross operating margin | 9900 | €184,951 | €163,819 | -€21,131 | -11.4% |
| Operating profit (loss) | 9901 | €9,948 | -€21,940 | -€31,888 | |
| Financial income | 75/76B | €25 | €150 | +€125 | +501% |
| Recurring financial income | 75 | €25 | €150 | +€125 | +501% |
| Financial charges | 65/66B | €1,589 | €1,910 | +€321 | +20.2% |
| Recurring financial charges | 65 | €1,589 | €1,910 | +€321 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €8,384 | -€23,700 | -€32,084 | |
| Income taxes | 67/77 | €134 | €200 | +€66 | +48.9% |
| Profit (loss) for the period | 9904 | €8,250 | -€23,900 | -€32,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,250 | -€23,900 | -€32,150 |
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 28 October 2026 via checked.be.