Bar Tabac: 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 Tabac
Largest movements
- Cash -€3,886
down €3,886 (-43.4%), from €8,950 to €5,064
mainly Trade debts (-€25,147) and Net result for the year (-€14,963)
- Receivables within one year -€3,105
down €3,105 (-61.0%), from €5,087 to €1,982
of which Trade receivables: -€2,212
- Tangible fixed assets -€2,781
down €2,781 (-5.8%), from €48,142 to €45,360
of which Other tangible fixed assets: -€4,009
- Financial fixed assets +€2,662
new in 2025: €2,662
- Intangible fixed assets -€2,500
down €2,500 (-24.0%), from €10,404 to €7,904
- Other debts +€36,080
up €36,080 (+110.2%), from €32,743 to €68,824
- Trade debts -€25,147
down €25,147 (-50.7%), from €49,646 to €24,499
- Profit (loss) carried forward -€14,963
down €14,963 (-35.9%), from -€41,699 to -€56,662
- Tax, wage and social debts -€6,115
down €6,115 (-71.2%), from €8,590 to €2,475
of which Taxes: -€6,153
- Current portion of long-term debt +€4,361
up €4,361 (+104.7%), from €4,167 to €8,528
- Gross operating margin +€8,870
up €8,870 (+292.7%), from €3,031 to €11,901
- Financial charges +€5,002
up €5,002 (+1659.1%), from €301 to €5,303
- Depreciation +€2,669
up €2,669 (+48.2%), from €5,539 to €8,208
- Staff costs +€2,512
up €2,512, from -€2,476 to €35
- Other operating charges -€2,023
down €2,023 (-13.7%), from €14,764 to €12,741
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 | €76,908 | €66,958 | -€9,950 | -12.9% |
| Fixed assets | 21/28 | €58,546 | €55,926 | -€2,619 | -4.5% |
| Intangible fixed assets | 21 | €10,404 | €7,904 | -€2,500 | -24.0% |
| Tangible fixed assets | 22/27 | €48,142 | €45,360 | -€2,781 | -5.8% |
| Plant, machinery and equipment | 23 | - | €897 | +€897 | |
| Furniture and vehicles | 24 | €1,610 | €1,941 | +€331 | +20.5% |
| Other tangible fixed assets | 26 | €46,532 | €42,522 | -€4,009 | -8.6% |
| Financial fixed assets | 28 | - | €2,662 | +€2,662 | |
| Current assets | 29/58 | €18,362 | €11,031 | -€7,331 | -39.9% |
| Stocks and contracts in progress | 3 | €4,325 | €3,985 | -€340 | -7.9% |
| Stocks | 30/36 | €4,325 | €3,985 | -€340 | -7.9% |
| Amounts receivable within one year | 40/41 | €5,087 | €1,982 | -€3,105 | -61.0% |
| Trade receivables | 40 | €2,981 | €769 | -€2,212 | -74.2% |
| Other amounts receivable | 41 | €2,106 | €1,213 | -€893 | -42.4% |
| Cash at bank and in hand | 54/58 | €8,950 | €5,064 | -€3,886 | -43.4% |
| Total equity and liabilities | 10/49 | €76,908 | €66,958 | -€9,950 | -12.9% |
| Equity | 10/15 | -€23,099 | -€38,062 | -€14,963 | -64.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,699 | -€56,662 | -€14,963 | -35.9% |
| Amounts payable | 17/49 | €100,007 | €105,020 | +€5,013 | +5.0% |
| Amounts payable after more than one year | 17 | €4,861 | €694 | -€4,167 | -85.7% |
| Trade debts | 175 | €4,861 | €694 | -€4,167 | -85.7% |
| Amounts payable within one year | 42/48 | €95,146 | €104,325 | +€9,179 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €4,167 | €8,528 | +€4,361 | +104.7% |
| Trade debts | 44 | €49,646 | €24,499 | -€25,147 | -50.7% |
| Suppliers | 440/4 | €49,646 | €24,499 | -€25,147 | -50.7% |
| Taxes, remuneration and social security | 45 | €8,590 | €2,475 | -€6,115 | -71.2% |
| Taxes | 450/3 | €8,590 | €2,437 | -€6,153 | -71.6% |
| Remuneration and social security | 454/9 | - | €38 | +€38 | |
| Other amounts payable | 47/48 | €32,743 | €68,824 | +€36,080 | +110.2% |
| Remuneration, social security and pensions | 62 | -€2,476 | €35 | +€2,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,539 | €8,208 | +€2,669 | +48.2% |
| Other operating charges | 640/8 | €14,764 | €12,741 | -€2,023 | -13.7% |
| Gross operating margin | 9900 | €3,031 | €11,901 | +€8,870 | +292.7% |
| Operating profit (loss) | 9901 | -€14,796 | -€9,084 | +€5,713 | +38.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €301 | €5,303 | +€5,002 | +1659.1% |
| Recurring financial charges | 65 | €301 | €5,303 | +€5,002 | +1659.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,098 | -€14,386 | +€712 | +4.7% |
| Income taxes | 67/77 | - | €576 | +€576 | |
| Profit (loss) for the period | 9904 | -€15,098 | -€14,963 | +€135 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,098 | -€14,963 | +€135 | +0.9% |
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 5 October 2026 via checked.be.