BAR LEON: 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 LEON
Largest movements
- Cash -€66,880
down €66,880 (-55.1%), from €121,269 to €54,389
mainly Contributions, distributions and other (-€92,341) and Receivables within one year (-€38,630)
- Receivables within one year +€38,630
up €38,630 (+408%), from €9,475 to €48,105
- Tangible fixed assets -€14,221
down €14,221 (-10.1%), from €141,158 to €126,937
of which Land and buildings: -€7,164
- Profit (loss) carried forward -€70,240
down €70,240 (-100%), from €70,240 to €0
- Reserves +€22,270
up €22,270 (+13.9%), from €160,311 to €182,581
- Contributions +€4,390
up €4,390 (+43.9%), from €10,000 to €14,390
- Gross operating margin -€30,730
down €30,730 (-11.3%), from €271,103 to €240,372
- Staff costs -€10,839
down €10,839 (-7.0%), from €155,904 to €145,065
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 | €272,352 | €229,519 | -€42,833 | -15.7% |
| Fixed assets | 21/28 | €141,158 | €126,937 | -€14,221 | -10.1% |
| Tangible fixed assets | 22/27 | €141,158 | €126,937 | -€14,221 | -10.1% |
| Land and buildings | 22 | €120,438 | €113,274 | -€7,164 | -5.9% |
| Plant, machinery and equipment | 23 | €11,173 | €8,785 | -€2,388 | -21.4% |
| Furniture and vehicles | 24 | €5,042 | €1,334 | -€3,708 | -73.5% |
| Other tangible fixed assets | 26 | €4,505 | €3,544 | -€961 | -21.3% |
| Current assets | 29/58 | €131,195 | €102,582 | -€28,612 | -21.8% |
| Amounts receivable within one year | 40/41 | €9,475 | €48,105 | +€38,630 | +408% |
| Other amounts receivable | 41 | €9,475 | €48,105 | +€38,630 | +408% |
| Cash at bank and in hand | 54/58 | €121,269 | €54,389 | -€66,880 | -55.1% |
| Deferred charges and accrued income | 490/1 | €450 | €88 | -€362 | -80.5% |
| Total equity and liabilities | 10/49 | €272,352 | €229,519 | -€42,833 | -15.7% |
| Equity | 10/15 | €240,550 | €196,971 | -€43,579 | -18.1% |
| Contributions | 10/11 | €10,000 | €14,390 | +€4,390 | +43.9% |
| Reserves | 13 | €160,311 | €182,581 | +€22,270 | +13.9% |
| Distributable reserves | 133 | €160,311 | €182,581 | +€22,270 | +13.9% |
| Profit (loss) carried forward | 14 | €70,240 | €0 | -€70,240 | -100% |
| Amounts payable | 17/49 | €31,802 | €32,548 | +€746 | +2.3% |
| Amounts payable within one year | 42/48 | €31,802 | €32,548 | +€746 | +2.3% |
| Trade debts | 44 | €14,127 | €13,764 | -€363 | -2.6% |
| Suppliers | 440/4 | €14,127 | €13,764 | -€363 | -2.6% |
| Taxes, remuneration and social security | 45 | €17,501 | €18,783 | +€1,283 | +7.3% |
| Taxes | 450/3 | €4,500 | €7,254 | +€2,754 | +61.2% |
| Remuneration and social security | 454/9 | €13,001 | €11,529 | -€1,472 | -11.3% |
| Other amounts payable | 47/48 | €174 | €0 | -€174 | -100% |
| Remuneration, social security and pensions | 62 | €155,904 | €145,065 | -€10,839 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,828 | €17,638 | +€1,810 | +11.4% |
| Other operating charges | 640/8 | €2,945 | €1,666 | -€1,279 | -43.4% |
| Non-recurring operating charges | 66A | - | €1,973 | +€1,973 | |
| Gross operating margin | 9900 | €271,103 | €240,372 | -€30,730 | -11.3% |
| Operating profit (loss) | 9901 | €96,426 | €74,030 | -€22,395 | -23.2% |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.7% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.7% |
| Financial charges | 65/66B | €8,120 | €8,350 | +€230 | +2.8% |
| Recurring financial charges | 65 | €8,120 | €8,350 | +€230 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €88,322 | €65,680 | -€22,641 | -25.6% |
| Income taxes | 67/77 | €18,082 | €16,918 | -€1,164 | -6.4% |
| Profit (loss) for the period | 9904 | €70,240 | €48,762 | -€21,477 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,240 | €48,762 | -€21,477 | -30.6% |
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 20 October 2026 via checked.be.