BARFOOD: what changed
What changed
BARFOOD
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€25,204
2024 · €2,978+€22,225
Equity
€93,041
2024 · €67,837+€25,204
Cash
€366,847
2024 · €191,340+€175,507
Balance sheet total
€738,338
2024 · €589,189+€149,149
Largest movements
Assets
- Cash +€175,507
up €175,507 (+91.7%), from €191,340 to €366,847
mainly Trade debts (+€123,375) and Stocks and contracts (+€54,409)
- Stocks and contracts -€54,409
down €54,409 (-16.4%), from €331,670 to €277,261
- Receivables within one year +€21,531
up €21,531 (+38.5%), from €55,983 to €77,514
of which Other amounts receivable: +€12,709
Equity and liabilities
- Trade debts +€123,375
up €123,375 (+31.8%), from €387,438 to €510,813
- Profit (loss) carried forward +€25,204
up €25,204 (+176%), from €14,344 to €39,548
Income statement
- Staff costs -€212,673
down €212,673 (-17.4%), from €1.2m to €1.0m
- Gross operating margin -€180,604
down €180,604 (-14.6%), from €1.2m to €1.1m
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
€2,978
Gross operating margin
-€180,604
Staff costs
+€212,673
Depreciation
-€517
Other operating charges
+€11
Financial income
+€715
Financial charges
+€780
Taxes
-€10,833
Result 2025
€25,204
raises the resultlowers the result
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
+€171,553
Investment
-€3,103
Financing
+€7,057
Cash 2024
€191,340
From operations (derived)
+€171,553
Net result for the year
+€25,204
Depreciation
+€517
Stocks and contracts
+€54,409
Receivables within one year
-€21,531
Deferred charges and accrued income
-€3,934
Trade debts
+€123,375
Tax, wage and social debts
-€6,486
Investment (derived)
-€3,103
Investment in fixed assets (net)
-€3,103
Financing
+€7,057
Current portion of long-term debt
+€7,057
Cash 2025
€366,847
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €589,189 | €738,338 | +€149,149 | +25.3% |
| Fixed assets | 21/28 | €3,920 | €6,506 | +€2,586 | +66.0% |
| Tangible fixed assets | 22/27 | - | €2,586 | +€2,586 | |
| Plant, machinery and equipment | 23 | - | €2,586 | +€2,586 | |
| Financial fixed assets | 28 | €3,920 | €3,920 | = | 0.0% |
| Current assets | 29/58 | €585,269 | €731,832 | +€146,564 | +25.0% |
| Stocks and contracts in progress | 3 | €331,670 | €277,261 | -€54,409 | -16.4% |
| Stocks | 30/36 | €331,670 | €277,261 | -€54,409 | -16.4% |
| Amounts receivable within one year | 40/41 | €55,983 | €77,514 | +€21,531 | +38.5% |
| Trade receivables | 40 | €44,553 | €53,375 | +€8,822 | +19.8% |
| Other amounts receivable | 41 | €11,430 | €24,140 | +€12,709 | +111% |
| Cash at bank and in hand | 54/58 | €191,340 | €366,847 | +€175,507 | +91.7% |
| Deferred charges and accrued income | 490/1 | €6,275 | €10,209 | +€3,934 | +62.7% |
| Total equity and liabilities | 10/49 | €589,189 | €738,338 | +€149,149 | +25.3% |
| Equity | 10/15 | €67,837 | €93,041 | +€25,204 | +37.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €3,493 | €3,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,493 | €3,493 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,493 | €3,493 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,344 | €39,548 | +€25,204 | +176% |
| Amounts payable | 17/49 | €521,352 | €645,297 | +€123,946 | +23.8% |
| Amounts payable within one year | 42/48 | €521,352 | €645,297 | +€123,946 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,057 | +€7,057 | |
| Trade debts | 44 | €387,438 | €510,813 | +€123,375 | +31.8% |
| Suppliers | 440/4 | €387,438 | €510,813 | +€123,375 | +31.8% |
| Taxes, remuneration and social security | 45 | €115,158 | €108,673 | -€6,486 | -5.6% |
| Taxes | 450/3 | €6,873 | €18,376 | +€11,502 | +167% |
| Remuneration and social security | 454/9 | €108,285 | €90,297 | -€17,988 | -16.6% |
| Other amounts payable | 47/48 | €18,755 | €18,755 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,221,332 | €1,008,659 | -€212,673 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €517 | +€517 | |
| Other operating charges | 640/8 | €1,882 | €1,871 | -€11 | -0.6% |
| Gross operating margin | 9900 | €1,235,725 | €1,055,121 | -€180,604 | -14.6% |
| Operating profit (loss) | 9901 | €12,511 | €44,073 | +€31,563 | +252% |
| Financial income | 75/76B | €1,197 | €1,912 | +€715 | +59.7% |
| Recurring financial income | 75 | €1,197 | €1,912 | +€715 | +59.7% |
| Financial charges | 65/66B | €7,302 | €6,522 | -€780 | -10.7% |
| Recurring financial charges | 65 | €7,302 | €6,522 | -€780 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €6,405 | €39,463 | +€33,058 | +516% |
| Income taxes | 67/77 | €3,427 | €14,260 | +€10,833 | +316% |
| Profit (loss) for the period | 9904 | €2,978 | €25,204 | +€22,225 | +746% |
| Profit (loss) for the period to be appropriated | 9905 | €2,978 | €25,204 | +€22,225 | +746% |
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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 5 November 2026 via checked.be.