BARE ET ENFANTS: what changed
BARE ET ENFANTS
Largest movements
- Receivables within one year -€2,819
down €2,819 (-94.0%), from €3,001 to €182
- Cash -€786
down €786 (-20.6%), from €3,815 to €3,029
mainly Net result for the year (-€4,669) and Trade debts (-€1,058)
- Profit (loss) carried forward -€4,669
down €4,669 (-482%), from -€968 to -€5,637
- Other debts +€2,122
up €2,122 (+47.4%), from €4,477 to €6,598
- Trade debts -€1,058
down €1,058 (-45.6%), from €2,319 to €1,261
- Purchases and services -€374,801
no longer reported in 2025 (was €374,801)
- Gross operating margin -€4,374
down €4,374, from €589 to -€3,785
- Taxes -€665
no longer reported in 2025 (was €665)
- Other operating charges -€201
down €201 (-26.9%), from €750 to €548
- Financial charges +€145
up €145 (+76.3%), from €191 to €336
of which Financial charges: +€145
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,011 | €24,406 | -€3,605 | -12.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €163 | €163 | = | 0.0% |
| Financial fixed assets | 28 | €163 | €163 | = | 0.0% |
| Current assets | 29/58 | €27,849 | €24,243 | -€3,605 | -12.9% |
| Stocks and contracts in progress | 3 | €21,033 | €21,033 | = | 0.0% |
| Stocks | 30/36 | €21,033 | €21,033 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,001 | €182 | -€2,819 | -94.0% |
| Other amounts receivable | 41 | €3,001 | €182 | -€2,819 | -94.0% |
| Cash at bank and in hand | 54/58 | €3,815 | €3,029 | -€786 | -20.6% |
| Total equity and liabilities | 10/49 | €28,011 | €24,406 | -€3,605 | -12.9% |
| Equity | 10/15 | €19,916 | €15,247 | -€4,669 | -23.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,292 | €2,292 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,292 | €2,292 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,292 | €2,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€968 | -€5,637 | -€4,669 | -482% |
| Amounts payable | 17/49 | €8,096 | €9,159 | +€1,064 | +13.1% |
| Amounts payable within one year | 42/48 | €8,096 | €9,159 | +€1,064 | +13.1% |
| Trade debts | 44 | €2,319 | €1,261 | -€1,058 | -45.6% |
| Suppliers | 440/4 | €2,319 | €1,261 | -€1,058 | -45.6% |
| Taxes, remuneration and social security | 45 | €1,300 | €1,300 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €4,477 | €6,598 | +€2,122 | +47.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €374,801 | - | -€374,801 | |
| Other operating charges | 640/8 | €750 | €548 | -€201 | -26.9% |
| Gross operating margin | 9900 | €589 | -€3,785 | -€4,374 | |
| Operating profit (loss) | 9901 | -€160 | -€4,333 | -€4,173 | -2,600% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €191 | €336 | +€145 | +76.3% |
| Recurring financial charges | 65 | €191 | €336 | +€145 | +76.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€351 | -€4,669 | -€4,318 | -1,230% |
| Income taxes | 67/77 | €665 | - | -€665 | |
| Profit (loss) for the period | 9904 | -€1,016 | -€4,669 | -€3,653 | -359% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,016 | -€4,669 | -€3,653 | -359% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.