BAR (T) A VIN: what changed
What changed
BAR (T) A VIN
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€12,366
2024 · €23,092-€10,727
Equity
€223,012
2024 · €235,786-€12,774
Cash
€134,843
2024 · €154,051-€19,207
Balance sheet total
€289,240
2024 · €326,029-€36,789
Largest movements
Assets
- Tangible fixed assets -€32,250
down €32,250 (-23.1%), from €139,727 to €107,477
of which Furniture and vehicles: -€22,401
- Cash -€19,207
down €19,207 (-12.5%), from €154,051 to €134,843
mainly Debts after one year (-€25,914) and Contributions, distributions and other (-€25,140)
- Receivables within one year +€13,508
up €13,508 (+1,411%), from €957 to €14,465
of which Other amounts receivable: +€8,056
Equity and liabilities
- Debts after one year -€25,914
down €25,914 (-70.5%), from €36,755 to €10,841
- Reserves -€12,774
down €12,774 (-5.7%), from €223,286 to €210,512
Income statement
- Gross operating margin -€21,551
down €21,551 (-12.4%), from €173,587 to €152,036
- Depreciation -€10,716
down €10,716 (-20.7%), from €51,756 to €41,040
- Staff costs +€4,257
up €4,257 (+5.2%), from €82,324 to €86,581
- Taxes -€4,181
down €4,181 (-45.2%), from €9,260 to €5,079
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
€23,092
Gross operating margin
-€21,551
Staff costs
-€4,257
Depreciation
+€10,716
Other operating charges
-€988
Financial income
+€4
Financial charges
+€1,168
Taxes
+€4,181
Result 2025
€12,366
raises the resultlowers the result
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
+€39,642
Investment
-€8,791
Financing
-€50,058
Cash 2024
€154,051
From operations (derived)
+€39,642
Net result for the year
+€12,366
Depreciation
+€41,040
Stocks and contracts
+€1,550
Receivables within one year
-€13,508
Deferred charges and accrued income
-€2,710
Trade debts
+€1,679
Tax, wage and social debts
+€1,785
Other debts
-€2,561
Investment (derived)
-€8,791
Investment in fixed assets (net)
-€8,791
Financing
-€50,058
Debts after one year
-€25,914
Current portion of long-term debt
+€996
Contributions, distributions and other
-€25,140
Cash 2025
€134,843
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €326,029 | €289,240 | -€36,789 | -11.3% |
| Fixed assets | 21/28 | €139,977 | €107,727 | -€32,250 | -23.0% |
| Tangible fixed assets | 22/27 | €139,727 | €107,477 | -€32,250 | -23.1% |
| Land and buildings | 22 | €15,000 | €7,500 | -€7,500 | -50.0% |
| Plant, machinery and equipment | 23 | €37,995 | €35,646 | -€2,349 | -6.2% |
| Furniture and vehicles | 24 | €86,732 | €64,331 | -€22,401 | -25.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €186,052 | €181,513 | -€4,539 | -2.4% |
| Stocks and contracts in progress | 3 | €30,350 | €28,800 | -€1,550 | -5.1% |
| Stocks | 30/36 | €30,350 | €28,800 | -€1,550 | -5.1% |
| Amounts receivable within one year | 40/41 | €957 | €14,465 | +€13,508 | +1,411% |
| Trade receivables | 40 | €354 | €5,806 | +€5,452 | +1,540% |
| Other amounts receivable | 41 | €603 | €8,659 | +€8,056 | +1,336% |
| Cash at bank and in hand | 54/58 | €154,051 | €134,843 | -€19,207 | -12.5% |
| Deferred charges and accrued income | 490/1 | €694 | €3,405 | +€2,710 | +390% |
| Total equity and liabilities | 10/49 | €326,029 | €289,240 | -€36,789 | -11.3% |
| Equity | 10/15 | €235,786 | €223,012 | -€12,774 | -5.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €223,286 | €210,512 | -€12,774 | -5.7% |
| Distributable reserves | 133 | €223,286 | €210,512 | -€12,774 | -5.7% |
| Amounts payable | 17/49 | €90,243 | €66,228 | -€24,015 | -26.6% |
| Amounts payable after more than one year | 17 | €36,755 | €10,841 | -€25,914 | -70.5% |
| Financial debts | 170/4 | €36,755 | €10,841 | -€25,914 | -70.5% |
| Amounts payable within one year | 42/48 | €53,488 | €55,387 | +€1,899 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €24,918 | €25,914 | +€996 | +4.0% |
| Trade debts | 44 | €10,053 | €11,733 | +€1,679 | +16.7% |
| Suppliers | 440/4 | €10,053 | €11,733 | +€1,679 | +16.7% |
| Taxes, remuneration and social security | 45 | €13,302 | €15,087 | +€1,785 | +13.4% |
| Taxes | 450/3 | €2,781 | €750 | -€2,031 | -73.0% |
| Remuneration and social security | 454/9 | €10,521 | €14,337 | +€3,816 | +36.3% |
| Other amounts payable | 47/48 | €5,214 | €2,653 | -€2,561 | -49.1% |
| Non-recurring operating income | 76A | €12,893 | €3,189 | -€9,704 | -75.3% |
| Remuneration, social security and pensions | 62 | €82,324 | €86,581 | +€4,257 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,756 | €41,040 | -€10,716 | -20.7% |
| Other operating charges | 640/8 | €3,459 | €4,447 | +€988 | +28.6% |
| Gross operating margin | 9900 | €173,587 | €152,036 | -€21,551 | -12.4% |
| Operating profit (loss) | 9901 | €36,047 | €19,968 | -€16,080 | -44.6% |
| Financial income | 75/76B | €1 | €5 | +€4 | +435% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +435% |
| Financial charges | 65/66B | €3,696 | €2,528 | -€1,168 | -31.6% |
| Recurring financial charges | 65 | €3,696 | €2,528 | -€1,168 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €32,352 | €17,444 | -€14,908 | -46.1% |
| Income taxes | 67/77 | €9,260 | €5,079 | -€4,181 | -45.2% |
| Profit (loss) for the period | 9904 | €23,092 | €12,366 | -€10,727 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,092 | €12,366 | -€10,727 | -46.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.