BarEvaCo: 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.
BarEvaCo
Largest movements
- Cash +€97,481
up €97,481 (+227.5%), from €42,855 to €140,336
mainly Net result for the year (+€82,038) and Receivables within one year (+€16,289)
- Receivables within one year -€16,289
down €16,289 (-21.1%), from €77,115 to €60,826
of which Trade receivables: -€16,201
- Tangible fixed assets -€3,924
down €3,924 (-19.1%), from €20,574 to €16,649
of which Furniture and vehicles: -€3,727
- Reserves +€80,320
up €80,320 (+70.5%), from €113,965 to €194,285
- Tax, wage and social debts -€5,092
down €5,092 (-21.1%), from €24,181 to €19,088
- Gross operating margin +€8,081
up €8,081 (+5.5%), from €147,355 to €155,436
- Taxes +€4,456
up €4,456 (+15.0%), from €29,718 to €34,173
- Other operating charges -€4,361
down €4,361 (-13.3%), from €32,762 to €28,402
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 | €198,580 | €273,931 | +€75,352 | +37.9% |
| Fixed assets | 21/28 | €70,574 | €66,649 | -€3,924 | -5.6% |
| Tangible fixed assets | 22/27 | €20,574 | €16,649 | -€3,924 | -19.1% |
| Plant, machinery and equipment | 23 | €812 | €614 | -€198 | -24.4% |
| Furniture and vehicles | 24 | €19,762 | €16,035 | -€3,727 | -18.9% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €128,006 | €207,282 | +€79,276 | +61.9% |
| Amounts receivable within one year | 40/41 | €77,115 | €60,826 | -€16,289 | -21.1% |
| Trade receivables | 40 | €76,818 | €60,618 | -€16,201 | -21.1% |
| Other amounts receivable | 41 | €297 | €209 | -€88 | -29.7% |
| Cash at bank and in hand | 54/58 | €42,855 | €140,336 | +€97,481 | +227.5% |
| Deferred charges and accrued income | 490/1 | €8,035 | €6,120 | -€1,916 | -23.8% |
| Total equity and liabilities | 10/49 | €198,580 | €273,931 | +€75,352 | +37.9% |
| Equity | 10/15 | €118,965 | €199,285 | +€80,320 | +67.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €113,965 | €194,285 | +€80,320 | +70.5% |
| Distributable reserves | 133 | €113,965 | €194,285 | +€80,320 | +70.5% |
| Amounts payable | 17/49 | €79,615 | €74,647 | -€4,968 | -6.2% |
| Amounts payable within one year | 42/48 | €79,615 | €74,647 | -€4,968 | -6.2% |
| Trade debts | 44 | €1,996 | €317 | -€1,679 | -84.1% |
| Suppliers | 440/4 | €1,996 | €317 | -€1,679 | -84.1% |
| Taxes, remuneration and social security | 45 | €24,181 | €19,088 | -€5,092 | -21.1% |
| Taxes | 450/3 | €24,181 | €19,088 | -€5,092 | -21.1% |
| Other amounts payable | 47/48 | €53,439 | €55,242 | +€1,803 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,133 | €6,613 | +€480 | +7.8% |
| Other operating charges | 640/8 | €32,762 | €28,402 | -€4,361 | -13.3% |
| Gross operating margin | 9900 | €147,355 | €155,436 | +€8,081 | +5.5% |
| Operating profit (loss) | 9901 | €108,460 | €120,422 | +€11,962 | +11.0% |
| Financial charges | 65/66B | €3,578 | €4,210 | +€632 | +17.7% |
| Recurring financial charges | 65 | €3,578 | €4,210 | +€632 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €104,882 | €116,211 | +€11,330 | +10.8% |
| Income taxes | 67/77 | €29,718 | €34,173 | +€4,456 | +15.0% |
| Profit (loss) for the period | 9904 | €75,164 | €82,038 | +€6,874 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,164 | €82,038 | +€6,874 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.