Bar Martine: 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 Martine
Largest movements
- Cash -€28,289
down €28,289 (-100.0%), from €28,298 to €9
mainly Tax, wage and social debts (-€20,612) and Trade debts (-€19,470)
- Receivables within one year -€18,391
down €18,391 (-100%), from €18,391 to €0
of which Other amounts receivable: -€10,403
- Tangible fixed assets -€14,764
down €14,764 (-91.2%), from €16,181 to €1,418
- Financial fixed assets +€6,555
new in 2025: €6,555
- Deferred charges and accrued income -€2,882
down €2,882 (-100%), from €2,882 to €0
- Tax, wage and social debts -€20,612
down €20,612 (-100%), from €20,612 to €0
of which Remuneration and social security: -€12,879
- Trade debts -€19,470
down €19,470 (-100%), from €19,470 to €0
- Profit (loss) carried forward -€12,043
down €12,043, from €1,025 to -€11,018
- Accrued charges and deferred income -€6,546
down €6,546 (-100%), from €6,546 to €0
- Gross operating margin -€34,186
down €34,186 (-32.7%), from €104,674 to €70,487
- Staff costs -€23,908
down €23,908 (-26.4%), from €90,655 to €66,747
- Other operating charges +€8,055
up €8,055 (+176%), from €4,579 to €12,633
- Depreciation -€5,860
down €5,860 (-100%), from €5,860 to €0
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 | €66,653 | €7,982 | -€58,671 | -88.0% |
| Fixed assets | 21/28 | €16,181 | €7,973 | -€8,209 | -50.7% |
| Tangible fixed assets | 22/27 | €16,181 | €1,418 | -€14,764 | -91.2% |
| Plant, machinery and equipment | 23 | €6,987 | €0 | -€6,987 | -100% |
| Furniture and vehicles | 24 | €885 | €0 | -€885 | -100% |
| Other tangible fixed assets | 26 | €8,310 | €1,418 | -€6,892 | -82.9% |
| Financial fixed assets | 28 | - | €6,555 | +€6,555 | |
| Current assets | 29/58 | €50,472 | €9 | -€50,463 | -100.0% |
| Stocks and contracts in progress | 3 | €901 | €0 | -€901 | -100% |
| Stocks | 30/36 | €901 | €0 | -€901 | -100% |
| Amounts receivable within one year | 40/41 | €18,391 | €0 | -€18,391 | -100% |
| Trade receivables | 40 | €7,987 | €0 | -€7,987 | -100% |
| Other amounts receivable | 41 | €10,403 | €0 | -€10,403 | -100% |
| Cash at bank and in hand | 54/58 | €28,298 | €9 | -€28,289 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,882 | €0 | -€2,882 | -100% |
| Total equity and liabilities | 10/49 | €66,653 | €7,982 | -€58,671 | -88.0% |
| Equity | 10/15 | €20,025 | €7,982 | -€12,043 | -60.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,025 | -€11,018 | -€12,043 | |
| Amounts payable | 17/49 | €46,628 | €0 | -€46,628 | -100% |
| Amounts payable within one year | 42/48 | €40,082 | €0 | -€40,082 | -100% |
| Trade debts | 44 | €19,470 | €0 | -€19,470 | -100% |
| Suppliers | 440/4 | €19,470 | €0 | -€19,470 | -100% |
| Taxes, remuneration and social security | 45 | €20,612 | €0 | -€20,612 | -100% |
| Taxes | 450/3 | €7,734 | €0 | -€7,734 | -100% |
| Remuneration and social security | 454/9 | €12,879 | €0 | -€12,879 | -100% |
| Accrued charges and deferred income | 492/3 | €6,546 | €0 | -€6,546 | -100% |
| Non-recurring operating income | 76A | €95 | €0 | -€95 | -100% |
| Remuneration, social security and pensions | 62 | €90,655 | €66,747 | -€23,908 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,860 | €0 | -€5,860 | -100% |
| Other operating charges | 640/8 | €4,579 | €12,633 | +€8,055 | +176% |
| Non-recurring operating charges | 66A | €944 | €0 | -€944 | -100% |
| Gross operating margin | 9900 | €104,674 | €70,487 | -€34,186 | -32.7% |
| Operating profit (loss) | 9901 | €2,636 | -€8,893 | -€11,528 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,100% |
| Financial charges | 65/66B | €3,136 | €3,151 | +€15 | +0.5% |
| Recurring financial charges | 65 | €3,136 | €3,151 | +€15 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€500 | -€12,043 | -€11,543 | -2,308% |
| Profit (loss) for the period | 9904 | -€500 | -€12,043 | -€11,543 | -2,308% |
| Profit (loss) for the period to be appropriated | 9905 | -€500 | -€12,043 | -€11,543 | -2,308% |
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.