Bar Once: 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 Once
Largest movements
- Receivables within one year -€122,434
down €122,434 (-100%), from €122,434 to €0
of which Other amounts receivable: -€117,785
- Tangible fixed assets +€45,276
up €45,276 (+1,630%), from €2,778 to €48,054
of which Furniture and vehicles: +€41,091
- Cash -€16,871
down €16,871 (-79.4%), from €21,244 to €4,373
mainly Net result for the year (-€86,540) and Investment in fixed assets (net) (-€52,999)
- Reserves -€52,357
down €52,357 (-96.6%), from €54,217 to €1,860
of which Distributable reserves: -€52,357
- Trade debts -€40,007
down €40,007 (-91.9%), from €43,555 to €3,549
- Profit (loss) carried forward -€34,183
down €34,183, from €0 to -€34,183
- Other debts +€32,549
up €32,549 (+227%), from €14,341 to €46,890
- Other operating charges +€110,362
up €110,362 (+7,301%), from €1,512 to €111,874
- Taxes -€7,447
down €7,447 (-96.8%), from €7,691 to €243
- Depreciation +€6,539
up €6,539 (+263%), from €2,484 to €9,023
- Gross operating margin -€5,037
down €5,037 (-12.6%), from €39,822 to €34,785
- Financial charges -€1,776
down €1,776 (-84.9%), from €2,092 to €316
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 | €149,415 | €54,730 | -€94,686 | -63.4% |
| Fixed assets | 21/28 | €5,737 | €49,713 | +€43,976 | +766% |
| Intangible fixed assets | 21 | €1,300 | €0 | -€1,300 | -100% |
| Tangible fixed assets | 22/27 | €2,778 | €48,054 | +€45,276 | +1,630% |
| Plant, machinery and equipment | 23 | €0 | €852 | +€852 | |
| Furniture and vehicles | 24 | €2,778 | €43,869 | +€41,091 | +1,479% |
| Other tangible fixed assets | 26 | - | €3,333 | +€3,333 | |
| Financial fixed assets | 28 | €1,660 | €1,660 | = | 0.0% |
| Current assets | 29/58 | €143,678 | €5,016 | -€138,662 | -96.5% |
| Stocks and contracts in progress | 3 | €0 | €139 | +€139 | |
| Stocks | 30/36 | €0 | €139 | +€139 | |
| Amounts receivable within one year | 40/41 | €122,434 | €0 | -€122,434 | -100% |
| Trade receivables | 40 | €4,649 | €0 | -€4,649 | -100% |
| Other amounts receivable | 41 | €117,785 | €0 | -€117,785 | -100% |
| Cash at bank and in hand | 54/58 | €21,244 | €4,373 | -€16,871 | -79.4% |
| Deferred charges and accrued income | 490/1 | - | €505 | +€505 | |
| Total equity and liabilities | 10/49 | €149,415 | €54,730 | -€94,686 | -63.4% |
| Equity | 10/15 | €60,417 | -€26,123 | -€86,540 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,217 | €1,860 | -€52,357 | -96.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,357 | €0 | -€52,357 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€34,183 | -€34,183 | |
| Amounts payable | 17/49 | €88,998 | €80,852 | -€8,146 | -9.2% |
| Amounts payable within one year | 42/48 | €88,998 | €80,852 | -€8,146 | -9.2% |
| Trade debts | 44 | €43,555 | €3,549 | -€40,007 | -91.9% |
| Suppliers | 440/4 | €43,555 | €3,549 | -€40,007 | -91.9% |
| Taxes, remuneration and social security | 45 | €31,102 | €30,414 | -€688 | -2.2% |
| Taxes | 450/3 | €31,102 | €30,414 | -€688 | -2.2% |
| Other amounts payable | 47/48 | €14,341 | €46,890 | +€32,549 | +227% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,484 | €9,023 | +€6,539 | +263% |
| Other operating charges | 640/8 | €1,512 | €111,874 | +€110,362 | +7,301% |
| Gross operating margin | 9900 | €39,822 | €34,785 | -€5,037 | -12.6% |
| Operating profit (loss) | 9901 | €35,827 | -€86,111 | -€121,938 | |
| Financial income | 75/76B | €0 | €131 | +€131 | |
| Recurring financial income | 75 | €0 | €131 | +€131 | |
| Financial charges | 65/66B | €2,092 | €316 | -€1,776 | -84.9% |
| Recurring financial charges | 65 | €2,092 | €316 | -€1,776 | -84.9% |
| Profit (loss) for the period before taxes | 9903 | €33,735 | -€86,297 | -€120,032 | |
| Income taxes | 67/77 | €7,691 | €243 | -€7,447 | -96.8% |
| Profit (loss) for the period | 9904 | €26,044 | -€86,540 | -€112,584 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,044 | -€86,540 | -€112,584 |
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 16 October 2026 via checked.be.