Barchitect: what changed
What changed
Barchitect
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€55,912
2024 · -€72,356+€128,267
Equity
€548,692
2024 · €515,280+€33,412
Cash
€55,043
2024 · €146,051-€91,009
Balance sheet total
€3.8m
2024 · €3.9m-€64,185
Largest movements
Assets
- Tangible fixed assets -€144,383
down €144,383 (-5.5%), from €2.6m to €2.5m
of which Leasing and similar rights: -€178,013
- Cash -€91,009
down €91,009 (-62.3%), from €146,051 to €55,043
mainly Debts after one year (-€140,025) and Stocks and contracts (-€75,480)
- Stocks and contracts +€75,480
up €75,480 (+19.1%), from €394,934 to €470,414
- Receivables within one year +€61,421
up €61,421 (+16.4%), from €373,633 to €435,054
of which Trade receivables: +€105,678
Equity and liabilities
- Trade debts +€170,067
up €170,067 (+53.4%), from €318,543 to €488,610
- Debts after one year -€140,025
down €140,025 (-6.4%), from €2.2m to €2.1m
- Short-term financial debts -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Other debts -€40,935
down €40,935 (-7.6%), from €537,339 to €496,404
Income statement
- Gross operating margin +€315,891
up €315,891 (+154%), from €205,564 to €521,455
- Depreciation +€44,031
up €44,031 (+27.3%), from €161,008 to €205,038
- Other operating charges +€12,496
up €12,496 (+134%), from €9,326 to €21,822
- Financial charges +€11,462
up €11,462 (+10.5%), from €109,492 to €120,954
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
-€72,356
Gross operating margin
+€315,891
Staff costs
-€1,149
Depreciation
-€44,031
Other operating charges
-€12,496
Other operating items
-€119,729
Financial income
+€1,243
Financial charges
-€11,462
Result 2025
€55,912
raises the resultlowers the resultnot broken down further in the accounts
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
+€221,468
Investment
-€66,097
Financing
-€246,380
Cash 2024
€146,051
From operations (derived)
+€221,468
Net result for the year
+€55,912
Depreciation
+€205,038
Receivables after one year
-€28,066
Stocks and contracts
-€75,480
Receivables within one year
-€61,421
Deferred charges and accrued income
-€799
Trade debts
+€170,067
Tax, wage and social debts
-€2,060
Other debts
-€40,935
Accrued charges and deferred income
-€788
Investment (derived)
-€66,097
Investment in fixed assets (net)
-€60,576
Current investments
-€5,521
Financing
-€246,380
Debts after one year
-€140,025
Current portion of long-term debt
-€33,855
Short-term financial debts
-€50,000
Contributions, distributions and other
-€22,500
Cash 2025
€55,043
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,851,908 | €3,787,723 | -€64,185 | -1.7% |
| Fixed assets | 21/28 | €2,625,421 | €2,480,958 | -€144,463 | -5.5% |
| Intangible fixed assets | 21 | €80 | €0 | -€80 | -100% |
| Tangible fixed assets | 22/27 | €2,612,352 | €2,467,970 | -€144,383 | -5.5% |
| Plant, machinery and equipment | 23 | €68,621 | €84,863 | +€16,242 | +23.7% |
| Furniture and vehicles | 24 | €7,047 | €24,436 | +€17,389 | +247% |
| Leasing and similar rights | 25 | €2,536,684 | €2,358,671 | -€178,013 | -7.0% |
| Financial fixed assets | 28 | €12,988 | €12,988 | = | 0.0% |
| Current assets | 29/58 | €1,226,488 | €1,306,766 | +€80,278 | +6.5% |
| Amounts receivable after more than one year | 29 | €252,375 | €280,440 | +€28,066 | +11.1% |
| Other amounts receivable | 291 | €252,375 | €280,440 | +€28,066 | +11.1% |
| Stocks and contracts in progress | 3 | €394,934 | €470,414 | +€75,480 | +19.1% |
| Stocks | 30/36 | €394,934 | €470,414 | +€75,480 | +19.1% |
| Amounts receivable within one year | 40/41 | €373,633 | €435,054 | +€61,421 | +16.4% |
| Trade receivables | 40 | €183,302 | €288,979 | +€105,678 | +57.7% |
| Other amounts receivable | 41 | €190,331 | €146,075 | -€44,257 | -23.3% |
| Current investments | 50/53 | €37,200 | €42,721 | +€5,521 | +14.8% |
| Cash at bank and in hand | 54/58 | €146,051 | €55,043 | -€91,009 | -62.3% |
| Deferred charges and accrued income | 490/1 | €22,294 | €23,093 | +€799 | +3.6% |
| Total equity and liabilities | 10/49 | €3,851,908 | €3,787,723 | -€64,185 | -1.7% |
| Equity | 10/15 | €515,280 | €548,692 | +€33,412 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €569,036 | €569,036 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €569,036 | €569,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,356 | -€38,944 | +€33,412 | +46.2% |
| Amounts payable | 17/49 | €3,336,628 | €3,239,032 | -€97,597 | -2.9% |
| Amounts payable after more than one year | 17 | €2,196,237 | €2,056,212 | -€140,025 | -6.4% |
| Financial debts | 170/4 | €2,196,237 | €2,056,212 | -€140,025 | -6.4% |
| Amounts payable within one year | 42/48 | €1,137,766 | €1,180,982 | +€43,216 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €129,824 | €95,968 | -€33,855 | -26.1% |
| Financial debts | 43 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Credit institutions | 430/8 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Trade debts | 44 | €318,543 | €488,610 | +€170,067 | +53.4% |
| Suppliers | 440/4 | €318,543 | €488,610 | +€170,067 | +53.4% |
| Taxes, remuneration and social security | 45 | €2,060 | €0 | -€2,060 | -100% |
| Taxes | 450/3 | €2,060 | €0 | -€2,060 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €537,339 | €496,404 | -€40,935 | -7.6% |
| Accrued charges and deferred income | 492/3 | €2,625 | €1,838 | -€788 | -30.0% |
| Remuneration, social security and pensions | 62 | €390 | €1,539 | +€1,149 | +295% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,008 | €205,038 | +€44,031 | +27.3% |
| Other operating charges | 640/8 | €9,326 | €21,822 | +€12,496 | +134% |
| Non-recurring operating charges | 66A | €187 | €119,916 | +€119,729 | +64,050% |
| Gross operating margin | 9900 | €205,564 | €521,455 | +€315,891 | +154% |
| Operating profit (loss) | 9901 | €34,654 | €173,140 | +€138,486 | +400% |
| Financial income | 75/76B | €2,483 | €3,726 | +€1,243 | +50.1% |
| Recurring financial income | 75 | €2,483 | €3,726 | +€1,243 | +50.1% |
| Financial charges | 65/66B | €109,492 | €120,954 | +€11,462 | +10.5% |
| Recurring financial charges | 65 | €109,492 | €120,954 | +€11,462 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€72,356 | €55,912 | +€128,267 | |
| Profit (loss) for the period | 9904 | -€72,356 | €55,912 | +€128,267 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,356 | €55,912 | +€128,267 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.