BAR VOLDERS: 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 VOLDERS
Largest movements
- Cash +€66,318
up €66,318 (+264.2%), from €25,098 to €91,416
mainly Net result for the year (+€84,233) and Trade debts (+€34,252)
- Tangible fixed assets +€40,545
new in 2025: €40,545
of which Other tangible fixed assets: +€31,029
- Intangible fixed assets +€31,424
new in 2025: €31,424
- Profit (loss) carried forward +€84,233
up €84,233, from -€38,493 to €45,740
- Trade debts +€34,252
up €34,252 (+111.3%), from €30,780 to €65,031
- Tax, wage and social debts +€33,056
up €33,056 (+1268.0%), from €2,607 to €35,663
- Other debts -€12,485
down €12,485 (-44.0%), from €28,370 to €15,885
- Gross operating margin +€124,665
up €124,665, from -€9,579 to €115,086
- Taxes +€17,545
new in 2025: €17,545
- Depreciation +€8,411
new in 2025: €8,411
- Financial charges +€3,218
up €3,218 (+991.7%), from €324 to €3,542
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 | €25,264 | €164,318 | +€139,055 | +550.4% |
| Fixed assets | 21/28 | - | €71,968 | +€71,968 | |
| Intangible fixed assets | 21 | - | €31,424 | +€31,424 | |
| Tangible fixed assets | 22/27 | - | €40,545 | +€40,545 | |
| Plant, machinery and equipment | 23 | - | €2,712 | +€2,712 | |
| Furniture and vehicles | 24 | - | €6,804 | +€6,804 | |
| Other tangible fixed assets | 26 | - | €31,029 | +€31,029 | |
| Current assets | 29/58 | €25,264 | €92,350 | +€67,086 | +265.5% |
| Amounts receivable within one year | 40/41 | €166 | €934 | +€769 | +464.4% |
| Other amounts receivable | 41 | €166 | €934 | +€769 | +464.4% |
| Cash at bank and in hand | 54/58 | €25,098 | €91,416 | +€66,318 | +264.2% |
| Total equity and liabilities | 10/49 | €25,264 | €164,318 | +€139,055 | +550.4% |
| Equity | 10/15 | -€36,493 | €47,740 | +€84,233 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,493 | €45,740 | +€84,233 | |
| Amounts payable | 17/49 | €61,757 | €116,579 | +€54,822 | +88.8% |
| Amounts payable within one year | 42/48 | €61,757 | €116,579 | +€54,822 | +88.8% |
| Trade debts | 44 | €30,780 | €65,031 | +€34,252 | +111.3% |
| Suppliers | 440/4 | €30,780 | €65,031 | +€34,252 | +111.3% |
| Taxes, remuneration and social security | 45 | €2,607 | €35,663 | +€33,056 | +1268.0% |
| Taxes | 450/3 | €2,607 | €35,663 | +€33,056 | +1268.0% |
| Other amounts payable | 47/48 | €28,370 | €15,885 | -€12,485 | -44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,411 | +€8,411 | |
| Other operating charges | 640/8 | €1,400 | €1,362 | -€38 | -2.7% |
| Gross operating margin | 9900 | -€9,579 | €115,086 | +€124,665 | |
| Operating profit (loss) | 9901 | -€10,979 | €105,313 | +€116,292 | |
| Financial income | 75/76B | €12 | €7 | -€5 | -42.4% |
| Recurring financial income | 75 | €12 | €7 | -€5 | -42.4% |
| Financial charges | 65/66B | €324 | €3,542 | +€3,218 | +991.7% |
| Recurring financial charges | 65 | €324 | €3,542 | +€3,218 | +991.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,291 | €101,778 | +€113,069 | |
| Income taxes | 67/77 | - | €17,545 | +€17,545 | |
| Profit (loss) for the period | 9904 | -€11,291 | €84,233 | +€95,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,291 | €84,233 | +€95,524 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.