BAR SALON: 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 SALON
Largest movements
- Cash +€52,029
up €52,029 (+71.7%), from €72,519 to €124,549
mainly Trade debts (+€29,174) and Tax, wage and social debts (+€23,236)
- Receivables within one year +€12,936
up €12,936 (+54.9%), from €23,563 to €36,499
of which Trade receivables: +€10,000
- Tangible fixed assets +€3,466
up €3,466 (+85.9%), from €4,034 to €7,500
of which Other tangible fixed assets: +€3,884
- Trade debts +€29,174
up €29,174 (+593%), from €4,921 to €34,094
- Tax, wage and social debts +€23,236
up €23,236 (+97.8%), from €23,763 to €46,998
of which Taxes: +€12,532
- Reserves +€21,791
up €21,791 (+49.8%), from €43,771 to €65,563
- Other debts -€5,045
down €5,045 (-59.0%), from €8,545 to €3,500
- Staff costs +€25,193
up €25,193 (+23.0%), from €109,759 to €134,952
- Gross operating margin +€19,814
up €19,814 (+13.0%), from €152,155 to €171,969
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 | €100,316 | €169,471 | +€69,155 | +68.9% |
| Fixed assets | 21/28 | €4,034 | €7,500 | +€3,466 | +85.9% |
| Tangible fixed assets | 22/27 | €4,034 | €7,500 | +€3,466 | +85.9% |
| Plant, machinery and equipment | 23 | €2,958 | €2,864 | -€95 | -3.2% |
| Furniture and vehicles | 24 | €1,075 | €753 | -€323 | -30.0% |
| Other tangible fixed assets | 26 | - | €3,884 | +€3,884 | |
| Current assets | 29/58 | €96,282 | €161,971 | +€65,689 | +68.2% |
| Amounts receivable within one year | 40/41 | €23,563 | €36,499 | +€12,936 | +54.9% |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €23,563 | €26,499 | +€2,936 | +12.5% |
| Cash at bank and in hand | 54/58 | €72,519 | €124,549 | +€52,029 | +71.7% |
| Deferred charges and accrued income | 490/1 | €200 | €924 | +€724 | +362% |
| Total equity and liabilities | 10/49 | €100,316 | €169,471 | +€69,155 | +68.9% |
| Equity | 10/15 | €63,088 | €84,879 | +€21,791 | +34.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,771 | €65,563 | +€21,791 | +49.8% |
| Distributable reserves | 133 | €43,771 | €65,563 | +€21,791 | +49.8% |
| Profit (loss) carried forward | 14 | €716 | €716 | = | 0.0% |
| Amounts payable | 17/49 | €37,228 | €84,592 | +€47,364 | +127% |
| Amounts payable within one year | 42/48 | €37,228 | €84,592 | +€47,364 | +127% |
| Trade debts | 44 | €4,921 | €34,094 | +€29,174 | +593% |
| Suppliers | 440/4 | €4,921 | €34,094 | +€29,174 | +593% |
| Taxes, remuneration and social security | 45 | €23,763 | €46,998 | +€23,236 | +97.8% |
| Taxes | 450/3 | €10,484 | €23,016 | +€12,532 | +120% |
| Remuneration and social security | 454/9 | €13,279 | €23,983 | +€10,704 | +80.6% |
| Other amounts payable | 47/48 | €8,545 | €3,500 | -€5,045 | -59.0% |
| Remuneration, social security and pensions | 62 | €109,759 | €134,952 | +€25,193 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €947 | €1,885 | +€938 | +99.0% |
| Other operating charges | 640/8 | €2,858 | €1,490 | -€1,368 | -47.9% |
| Gross operating margin | 9900 | €152,155 | €171,969 | +€19,814 | +13.0% |
| Operating profit (loss) | 9901 | €38,592 | €33,642 | -€4,949 | -12.8% |
| Financial income | 75/76B | €201 | €458 | +€256 | +127% |
| Recurring financial income | 75 | €201 | €458 | +€256 | +127% |
| Financial charges | 65/66B | €2,926 | €3,633 | +€707 | +24.2% |
| Recurring financial charges | 65 | €2,926 | €3,633 | +€707 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €35,867 | €30,467 | -€5,400 | -15.1% |
| Income taxes | 67/77 | €9,167 | €8,676 | -€491 | -5.4% |
| Profit (loss) for the period | 9904 | €26,699 | €21,791 | -€4,908 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,699 | €21,791 | -€4,908 | -18.4% |
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 18 October 2026 via checked.be.