Barge restaurant: 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.
Barge restaurant
Largest movements
- Cash +€236,750
up €236,750 (+108%), from €219,224 to €455,974
mainly Trade debts (+€98,410) and Net result for the year (+€94,315)
- Tangible fixed assets -€68,707
down €68,707 (-17.2%), from €399,239 to €330,532
of which Furniture and vehicles: -€45,876
- Trade debts +€98,410
up €98,410 (+151%), from €65,015 to €163,425
- Reserves +€94,315
up €94,315 (+47.4%), from €199,055 to €293,371
of which Distributable reserves: +€70,915
- Debts after one year -€42,754
down €42,754 (-21.6%), from €197,842 to €155,087
of which Financial debts: -€42,744
- Tax, wage and social debts +€29,688
up €29,688 (+64.5%), from €46,044 to €75,732
of which Taxes: +€24,608
- Gross operating margin +€48,329
up €48,329 (+8.1%), from €595,144 to €643,473
- Staff costs +€45,544
up €45,544 (+11.8%), from €385,287 to €430,832
- Taxes -€7,264
down €7,264 (-30.2%), from €24,023 to €16,759
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.
Derived cash bridge
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 | €665,582 | €848,501 | +€182,918 | +27.5% |
| Fixed assets | 21/28 | €400,009 | €331,302 | -€68,707 | -17.2% |
| Tangible fixed assets | 22/27 | €399,239 | €330,532 | -€68,707 | -17.2% |
| Land and buildings | 22 | €6,152 | €1,627 | -€4,525 | -73.6% |
| Plant, machinery and equipment | 23 | €2,137 | €951 | -€1,186 | -55.5% |
| Furniture and vehicles | 24 | €176,759 | €130,883 | -€45,876 | -26.0% |
| Other tangible fixed assets | 26 | €214,191 | €197,071 | -€17,121 | -8.0% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €265,573 | €517,199 | +€251,626 | +94.7% |
| Stocks and contracts in progress | 3 | €31,354 | €39,422 | +€8,068 | +25.7% |
| Stocks | 30/36 | €31,354 | €39,422 | +€8,068 | +25.7% |
| Amounts receivable within one year | 40/41 | €9,226 | €16,020 | +€6,794 | +73.6% |
| Trade receivables | 40 | €2,749 | €7,269 | +€4,520 | +164% |
| Other amounts receivable | 41 | €6,476 | €8,751 | +€2,275 | +35.1% |
| Cash at bank and in hand | 54/58 | €219,224 | €455,974 | +€236,750 | +108% |
| Deferred charges and accrued income | 490/1 | €5,769 | €5,783 | +€14 | +0.2% |
| Total equity and liabilities | 10/49 | €665,582 | €848,501 | +€182,918 | +27.5% |
| Equity | 10/15 | €252,328 | €349,091 | +€96,764 | +38.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €199,055 | €293,371 | +€94,315 | +47.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €42,100 | €67,360 | +€25,260 | +60.0% |
| Distributable reserves | 133 | €155,095 | €226,011 | +€70,915 | +45.7% |
| Investment grants | 15 | €34,672 | €37,121 | +€2,449 | +7.1% |
| Amounts payable | 17/49 | €413,255 | €499,409 | +€86,154 | +20.8% |
| Amounts payable after more than one year | 17 | €197,842 | €155,087 | -€42,754 | -21.6% |
| Financial debts | 170/4 | €197,832 | €155,087 | -€42,744 | -21.6% |
| Other amounts payable | 178/9 | €10 | - | -€10 | |
| Amounts payable within one year | 42/48 | €215,413 | €337,744 | +€122,331 | +56.8% |
| Current portion of amounts payable after more than one year | 42 | €41,115 | €42,744 | +€1,630 | +4.0% |
| Financial debts | 43 | €105 | €50 | -€55 | -52.4% |
| Credit institutions | 430/8 | €105 | €50 | -€55 | -52.4% |
| Trade debts | 44 | €65,015 | €163,425 | +€98,410 | +151% |
| Suppliers | 440/4 | €65,015 | €163,425 | +€98,410 | +151% |
| Advances received on contracts in progress | 46 | €46,991 | €40,893 | -€6,098 | -13.0% |
| Taxes, remuneration and social security | 45 | €46,044 | €75,732 | +€29,688 | +64.5% |
| Taxes | 450/3 | €18,220 | €42,829 | +€24,608 | +135% |
| Remuneration and social security | 454/9 | €27,823 | €32,903 | +€5,080 | +18.3% |
| Other amounts payable | 47/48 | €16,144 | €14,900 | -€1,244 | -7.7% |
| Accrued charges and deferred income | 492/3 | - | €6,577 | +€6,577 | |
| Remuneration, social security and pensions | 62 | €385,287 | €430,832 | +€45,544 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,445 | €93,023 | +€1,578 | +1.7% |
| Other operating charges | 640/8 | €1,941 | €2,081 | +€140 | +7.2% |
| Gross operating margin | 9900 | €595,144 | €643,473 | +€48,329 | +8.1% |
| Operating profit (loss) | 9901 | €116,471 | €117,538 | +€1,067 | +0.9% |
| Financial income | 75/76B | €11,055 | €15,104 | +€4,049 | +36.6% |
| Recurring financial income | 75 | €11,055 | €15,104 | +€4,049 | +36.6% |
| Financial charges | 65/66B | €22,692 | €21,568 | -€1,124 | -5.0% |
| Recurring financial charges | 65 | €22,692 | €21,568 | -€1,124 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €104,835 | €111,074 | +€6,240 | +6.0% |
| Income taxes | 67/77 | €24,023 | €16,759 | -€7,264 | -30.2% |
| Profit (loss) for the period | 9904 | €80,812 | €94,315 | +€13,504 | +16.7% |
| Transfer to tax-exempt reserves | 689 | - | €25,260 | +€25,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,812 | €69,055 | -€11,756 | -14.5% |
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 19 October 2026 via checked.be.