BAR PêCHE: 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 PêCHE
Largest movements
- Tangible fixed assets +€21,422
up €21,422 (+54.1%), from €39,622 to €61,044
of which Furniture and vehicles: +€35,697
- Receivables after one year +€11,215
up €11,215 (+91.6%), from €12,240 to €23,455
- Cash -€2,371
down €2,371 (-3.2%), from €73,670 to €71,299
mainly Investment in fixed assets (net) (-€42,296) and Receivables after one year (-€11,215)
- Reserves +€17,282
up €17,282 (+45.1%), from €38,305 to €55,586
- Debts after one year +€8,022
up €8,022 (+15.3%), from €52,384 to €60,406
- Current portion of long-term debt +€5,922
up €5,922 (+54.1%), from €10,941 to €16,862
- Gross operating margin +€10,452
up €10,452 (+27.9%), from €37,528 to €47,979
- Depreciation +€6,599
up €6,599 (+46.2%), from €14,276 to €20,874
- Financial charges +€1,380
up €1,380 (+62.6%), from €2,204 to €3,584
- Taxes +€807
up €807 (+12.3%), from €6,575 to €7,382
- Other operating charges +€740
up €740 (+26.7%), from €2,772 to €3,512
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 | €131,082 | €162,277 | +€31,194 | +23.8% |
| Fixed assets | 21/28 | €39,622 | €61,044 | +€21,422 | +54.1% |
| Tangible fixed assets | 22/27 | €39,622 | €61,044 | +€21,422 | +54.1% |
| Furniture and vehicles | 24 | - | €35,697 | +€35,697 | |
| Other tangible fixed assets | 26 | €39,622 | €25,347 | -€14,276 | -36.0% |
| Current assets | 29/58 | €91,460 | €101,233 | +€9,773 | +10.7% |
| Amounts receivable after more than one year | 29 | €12,240 | €23,455 | +€11,215 | +91.6% |
| Other amounts receivable | 291 | €12,240 | €23,455 | +€11,215 | +91.6% |
| Stocks and contracts in progress | 3 | €5,550 | €6,000 | +€450 | +8.1% |
| Stocks | 30/36 | €5,550 | €6,000 | +€450 | +8.1% |
| Amounts receivable within one year | 40/41 | - | €479 | +€479 | |
| Other amounts receivable | 41 | - | €479 | +€479 | |
| Cash at bank and in hand | 54/58 | €73,670 | €71,299 | -€2,371 | -3.2% |
| Total equity and liabilities | 10/49 | €131,082 | €162,277 | +€31,194 | +23.8% |
| Equity | 10/15 | €58,305 | €75,586 | +€17,282 | +29.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €38,305 | €55,586 | +€17,282 | +45.1% |
| Distributable reserves | 133 | €38,305 | €55,586 | +€17,282 | +45.1% |
| Amounts payable | 17/49 | €72,778 | €86,690 | +€13,912 | +19.1% |
| Amounts payable after more than one year | 17 | €52,384 | €60,406 | +€8,022 | +15.3% |
| Financial debts | 170/4 | €52,384 | €60,406 | +€8,022 | +15.3% |
| Amounts payable within one year | 42/48 | €20,393 | €26,284 | +€5,890 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €10,941 | €16,862 | +€5,922 | +54.1% |
| Trade debts | 44 | €5,336 | €6,181 | +€844 | +15.8% |
| Suppliers | 440/4 | €5,336 | €6,181 | +€844 | +15.8% |
| Taxes, remuneration and social security | 45 | €3,177 | €3,241 | +€64 | +2.0% |
| Taxes | 450/3 | €3,177 | €3,241 | +€64 | +2.0% |
| Other amounts payable | 47/48 | €940 | €0 | -€940 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,276 | €20,874 | +€6,599 | +46.2% |
| Other operating charges | 640/8 | €2,772 | €3,512 | +€740 | +26.7% |
| Gross operating margin | 9900 | €37,528 | €47,979 | +€10,452 | +27.9% |
| Operating profit (loss) | 9901 | €20,480 | €23,593 | +€3,113 | +15.2% |
| Financial income | 75/76B | €4,360 | €4,655 | +€295 | +6.8% |
| Recurring financial income | 75 | €4,360 | €4,655 | +€295 | +6.8% |
| Financial charges | 65/66B | €2,204 | €3,584 | +€1,380 | +62.6% |
| Recurring financial charges | 65 | €2,204 | €3,584 | +€1,380 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | €22,636 | €24,664 | +€2,027 | +9.0% |
| Income taxes | 67/77 | €6,575 | €7,382 | +€807 | +12.3% |
| Profit (loss) for the period | 9904 | €16,061 | €17,282 | +€1,221 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,061 | €17,282 | +€1,221 | +7.6% |
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 31 October 2026 via checked.be.