BAR ST - GERY: what changed
Two fiscal 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 ST - GERY
Largest movements
- Cash +€51,416
up €51,416 (+85.3%), from €60,252 to €111,668
mainly Net result for the year (+€25,741) and Receivables within one year (+€18,054)
- Receivables within one year -€18,054
down €18,054 (-96.5%), from €18,710 to €656
- Tangible fixed assets -€6,270
down €6,270 (-33.5%), from €18,708 to €12,438
of which Furniture and vehicles: -€5,899
- Profit (loss) carried forward +€25,741
up €25,741 (+90.3%), from -€28,491 to -€2,750
- Tax, wage and social debts +€4,871
up €4,871 (+135.0%), from €3,607 to €8,478
- Gross operating margin +€16,294
up €16,294 (+85.3%), from €19,094 to €35,389
- Depreciation -€2,538
down €2,538 (-28.8%), from €8,808 to €6,270
- Financial charges -€1,530
down €1,530 (-24.9%), from €6,132 to €4,603
- Financial income +€1,329
up €1,329 (+1715.4%), from €77 to €1,406
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.
Cash bridge derived
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 | €280,096 | €307,188 | +€27,092 | +9.7% |
| Fixed assets | 21/28 | €201,134 | €194,864 | -€6,270 | -3.1% |
| Tangible fixed assets | 22/27 | €18,708 | €12,438 | -€6,270 | -33.5% |
| Plant, machinery and equipment | 23 | €737 | €366 | -€372 | -50.4% |
| Furniture and vehicles | 24 | €17,971 | €12,072 | -€5,899 | -32.8% |
| Financial fixed assets | 28 | €182,426 | €182,426 | = | 0.0% |
| Current assets | 29/58 | €78,962 | €112,324 | +€33,362 | +42.3% |
| Amounts receivable within one year | 40/41 | €18,710 | €656 | -€18,054 | -96.5% |
| Trade receivables | 40 | €18,710 | €656 | -€18,054 | -96.5% |
| Cash at bank and in hand | 54/58 | €60,252 | €111,668 | +€51,416 | +85.3% |
| Total equity and liabilities | 10/49 | €280,096 | €307,188 | +€27,092 | +9.7% |
| Equity | 10/15 | €61,914 | €87,655 | +€25,741 | +41.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €71,855 | €71,855 | = | 0.0% |
| Distributable reserves | 133 | €71,855 | €71,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,491 | -€2,750 | +€25,741 | +90.3% |
| Amounts payable | 17/49 | €218,182 | €219,533 | +€1,351 | +0.6% |
| Amounts payable within one year | 42/48 | €218,182 | €219,533 | +€1,351 | +0.6% |
| Trade debts | 44 | €2,322 | - | -€2,322 | |
| Suppliers | 440/4 | €2,322 | - | -€2,322 | |
| Taxes, remuneration and social security | 45 | €3,607 | €8,478 | +€4,871 | +135.0% |
| Taxes | 450/3 | €3,607 | €8,478 | +€4,871 | +135.0% |
| Other amounts payable | 47/48 | €212,253 | €211,054 | -€1,198 | -0.6% |
| Remuneration, social security and pensions | 62 | €32 | - | -€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,808 | €6,270 | -€2,538 | -28.8% |
| Gross operating margin | 9900 | €19,094 | €35,389 | +€16,294 | +85.3% |
| Operating profit (loss) | 9901 | €10,254 | €29,118 | +€18,865 | +184.0% |
| Financial income | 75/76B | €77 | €1,406 | +€1,329 | +1715.4% |
| Recurring financial income | 75 | €77 | €1,406 | +€1,329 | +1715.4% |
| Financial charges | 65/66B | €6,132 | €4,603 | -€1,530 | -24.9% |
| Recurring financial charges | 65 | €6,132 | €4,603 | -€1,530 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €4,199 | €25,922 | +€21,723 | +517.4% |
| Income taxes | 67/77 | - | €181 | +€181 | |
| Profit (loss) for the period | 9904 | €4,199 | €25,741 | +€21,542 | +513.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,199 | €25,741 | +€21,542 | +513.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.