BAR POPULAR: what changed
What changed
BAR POPULAR
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€16,426
2024 · €45,064-€28,638
Equity
€33,000
2024 · €76,806-€43,806
Cash
€110,666
2024 · €149,560-€38,894
Balance sheet total
€215,575
2024 · €207,287+€8,288
Largest movements
Assets
- Cash -€38,894
down €38,894 (-26.0%), from €149,560 to €110,666
mainly Contributions, distributions and other (-€60,232) and Investment in fixed assets (net) (-€46,477)
- Tangible fixed assets +€38,033
up €38,033 (+234%), from €16,232 to €54,265
of which Other tangible fixed assets: +€27,915
- Stocks and contracts +€7,618
up €7,618 (+63.7%), from €11,951 to €19,569
Equity and liabilities
- Other debts +€54,456
up €54,456 (+1,082%), from €5,032 to €59,488
- Reserves -€43,806
no longer reported in 2025 (was €43,806)
- Trade debts -€3,368
down €3,368 (-4.5%), from €75,569 to €72,200
Income statement
- Gross operating margin -€103,335
down €103,335 (-34.2%), from €302,161 to €198,827
- Staff costs -€78,773
down €78,773 (-33.1%), from €238,312 to €159,539
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€45,064
Gross operating margin
-€103,335
Staff costs
+€78,773
Depreciation
-€1,797
Other operating charges
-€1,065
Other operating items
-€1,151
Financial income
-€40
Financial charges
-€136
Taxes
+€113
Result 2025
€16,426
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€67,866
Investment
-€46,477
Financing
-€60,283
Cash 2024
€149,560
From operations (derived)
+€67,866
Net result for the year
+€16,426
Depreciation
+€8,443
Stocks and contracts
-€7,618
Receivables within one year
-€1,379
Deferred charges and accrued income
-€152
Trade debts
-€3,368
Tax, wage and social debts
+€1,657
Other debts
+€54,456
Accrued charges and deferred income
-€600
Investment (derived)
-€46,477
Investment in fixed assets (net)
-€46,477
Financing
-€60,283
Short-term financial debts
-€51
Contributions, distributions and other
-€60,232
Cash 2025
€110,666
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,287 | €215,575 | +€8,288 | +4.0% |
| Fixed assets | 21/28 | €19,732 | €57,765 | +€38,033 | +193% |
| Tangible fixed assets | 22/27 | €16,232 | €54,265 | +€38,033 | +234% |
| Plant, machinery and equipment | 23 | €11,147 | €14,038 | +€2,891 | +25.9% |
| Furniture and vehicles | 24 | €5,084 | €12,312 | +€7,227 | +142% |
| Other tangible fixed assets | 26 | - | €27,915 | +€27,915 | |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €187,555 | €157,809 | -€29,746 | -15.9% |
| Stocks and contracts in progress | 3 | €11,951 | €19,569 | +€7,618 | +63.7% |
| Stocks | 30/36 | €11,951 | €19,569 | +€7,618 | +63.7% |
| Amounts receivable within one year | 40/41 | €19,324 | €20,703 | +€1,379 | +7.1% |
| Trade receivables | 40 | €8,067 | €11,900 | +€3,833 | +47.5% |
| Other amounts receivable | 41 | €11,258 | €8,803 | -€2,455 | -21.8% |
| Cash at bank and in hand | 54/58 | €149,560 | €110,666 | -€38,894 | -26.0% |
| Deferred charges and accrued income | 490/1 | €6,720 | €6,872 | +€152 | +2.3% |
| Total equity and liabilities | 10/49 | €207,287 | €215,575 | +€8,288 | +4.0% |
| Equity | 10/15 | €76,806 | €33,000 | -€43,806 | -57.0% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €43,806 | - | -€43,806 | |
| Distributable reserves | 133 | €43,806 | - | -€43,806 | |
| Amounts payable | 17/49 | €130,481 | €182,575 | +€52,094 | +39.9% |
| Amounts payable within one year | 42/48 | €129,881 | €182,575 | +€52,694 | +40.6% |
| Financial debts | 43 | €51 | - | -€51 | |
| Credit institutions | 430/8 | €51 | - | -€51 | |
| Trade debts | 44 | €75,569 | €72,200 | -€3,368 | -4.5% |
| Suppliers | 440/4 | €75,569 | €72,200 | -€3,368 | -4.5% |
| Taxes, remuneration and social security | 45 | €49,228 | €50,886 | +€1,657 | +3.4% |
| Taxes | 450/3 | €21,613 | €11,390 | -€10,224 | -47.3% |
| Remuneration and social security | 454/9 | €27,615 | €39,496 | +€11,881 | +43.0% |
| Other amounts payable | 47/48 | €5,032 | €59,488 | +€54,456 | +1,082% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Remuneration, social security and pensions | 62 | €238,312 | €159,539 | -€78,773 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,646 | €8,443 | +€1,797 | +27.0% |
| Other operating charges | 640/8 | €1,202 | €2,267 | +€1,065 | +88.6% |
| Non-recurring operating charges | 66A | - | €1,151 | +€1,151 | |
| Gross operating margin | 9900 | €302,161 | €198,827 | -€103,335 | -34.2% |
| Operating profit (loss) | 9901 | €56,001 | €27,427 | -€28,575 | -51.0% |
| Financial income | 75/76B | €40 | €0 | -€40 | -99.5% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -99.5% |
| Financial charges | 65/66B | €6,368 | €6,504 | +€136 | +2.1% |
| Recurring financial charges | 65 | €6,368 | €6,504 | +€136 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €49,674 | €20,923 | -€28,751 | -57.9% |
| Income taxes | 67/77 | €4,609 | €4,497 | -€113 | -2.4% |
| Profit (loss) for the period | 9904 | €45,064 | €16,426 | -€28,638 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,064 | €16,426 | -€28,638 | -63.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.