Bar Provisoir: 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 Provisoir
Largest movements
- Receivables within one year +€20,226
up €20,226 (+133%), from €15,189 to €35,414
of which Trade receivables: +€20,282
- Tangible fixed assets -€5,202
down €5,202 (-30.7%), from €16,930 to €11,727
of which Furniture and vehicles: -€4,356
- Deferred charges and accrued income +€2,601
up €2,601 (+139%), from €1,865 to €4,466
- Cash +€2,006
up €2,006 (+3.5%), from €57,140 to €59,146
mainly Trade debts (+€17,300) and Depreciation (+€7,612)
- Trade debts +€17,300
up €17,300 (+267%), from €6,480 to €23,779
- Reserves +€2,508
up €2,508 (+3.9%), from €64,172 to €66,681
- Gross operating margin -€10,809
down €10,809 (-9.6%), from €112,246 to €101,437
- Staff costs -€9,241
down €9,241 (-9.6%), from €96,591 to €87,350
- Depreciation +€1,208
up €1,208 (+18.9%), from €6,404 to €7,612
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 | €101,279 | €120,910 | +€19,630 | +19.4% |
| Fixed assets | 21/28 | €16,930 | €11,727 | -€5,202 | -30.7% |
| Tangible fixed assets | 22/27 | €16,930 | €11,727 | -€5,202 | -30.7% |
| Plant, machinery and equipment | 23 | €8,224 | €7,378 | -€846 | -10.3% |
| Furniture and vehicles | 24 | €8,706 | €4,349 | -€4,356 | -50.0% |
| Current assets | 29/58 | €84,350 | €109,183 | +€24,833 | +29.4% |
| Stocks and contracts in progress | 3 | €10,156 | €10,156 | = | 0.0% |
| Stocks | 30/36 | €10,156 | €10,156 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,189 | €35,414 | +€20,226 | +133% |
| Trade receivables | 40 | €14,890 | €35,172 | +€20,282 | +136% |
| Other amounts receivable | 41 | €299 | €242 | -€57 | -19.0% |
| Cash at bank and in hand | 54/58 | €57,140 | €59,146 | +€2,006 | +3.5% |
| Deferred charges and accrued income | 490/1 | €1,865 | €4,466 | +€2,601 | +139% |
| Total equity and liabilities | 10/49 | €101,279 | €120,910 | +€19,630 | +19.4% |
| Equity | 10/15 | €82,772 | €85,281 | +€2,508 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,172 | €66,681 | +€2,508 | +3.9% |
| Distributable reserves | 133 | €64,172 | €66,681 | +€2,508 | +3.9% |
| Amounts payable | 17/49 | €18,507 | €35,629 | +€17,122 | +92.5% |
| Amounts payable within one year | 42/48 | €18,507 | €35,629 | +€17,122 | +92.5% |
| Trade debts | 44 | €6,480 | €23,779 | +€17,300 | +267% |
| Suppliers | 440/4 | €6,480 | €23,779 | +€17,300 | +267% |
| Advances received on contracts in progress | 46 | €412 | - | -€412 | |
| Taxes, remuneration and social security | 45 | €11,281 | €11,793 | +€512 | +4.5% |
| Taxes | 450/3 | €4,397 | €5,251 | +€854 | +19.4% |
| Remuneration and social security | 454/9 | €6,884 | €6,543 | -€342 | -5.0% |
| Other amounts payable | 47/48 | €335 | €56 | -€278 | -83.1% |
| Remuneration, social security and pensions | 62 | €96,591 | €87,350 | -€9,241 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,404 | €7,612 | +€1,208 | +18.9% |
| Other operating charges | 640/8 | €2,327 | €2,969 | +€643 | +27.6% |
| Gross operating margin | 9900 | €112,246 | €101,437 | -€10,809 | -9.6% |
| Operating profit (loss) | 9901 | €6,924 | €3,506 | -€3,418 | -49.4% |
| Financial income | 75/76B | €221 | €17 | -€205 | -92.5% |
| Recurring financial income | 75 | €221 | €17 | -€205 | -92.5% |
| Financial charges | 65/66B | €495 | €467 | -€28 | -5.7% |
| Recurring financial charges | 65 | €495 | €467 | -€28 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €6,650 | €3,055 | -€3,595 | -54.1% |
| Income taxes | 67/77 | €661 | €547 | -€115 | -17.3% |
| Profit (loss) for the period | 9904 | €5,989 | €2,508 | -€3,480 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,989 | €2,508 | -€3,480 | -58.1% |
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 27 October 2026 via checked.be.