BARISTA MOUSCRON: what changed
BARISTA MOUSCRON
Largest movements
- Cash -€14,534
down €14,534 (-35.4%), from €41,049 to €26,515
mainly Debts after one year (-€10,809) and Trade debts (-€5,861)
- Tangible fixed assets -€4,367
down €4,367 (-12.1%), from €36,210 to €31,843
of which Furniture and vehicles: -€4,000
- Intangible fixed assets -€2,500
down €2,500 (-27.3%), from €9,167 to €6,667
- Debts after one year -€10,809
down €10,809 (-41.5%), from €26,031 to €15,222
- Trade debts -€5,861
down €5,861 (-61.2%), from €9,574 to €3,713
- Other debts -€5,400
down €5,400 (-54.0%), from €10,000 to €4,600
- Profit (loss) carried forward -€1,637
down €1,637 (-99.9%), from €1,638 to €1
- Tax, wage and social debts +€1,552
up €1,552 (+20.3%), from €7,633 to €9,185
of which Taxes: +€1,452
- Gross operating margin -€4,363
down €4,363 (-16.2%), from €26,922 to €22,559
- Other operating charges +€3,762
up €3,762 (+67.1%), from €5,604 to €9,366
- Taxes -€533
down €533 (-19.2%), from €2,784 to €2,251
- Financial charges -€464
down €464 (-22.9%), from €2,024 to €1,560
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 | €90,191 | €68,530 | -€21,661 | -24.0% |
| Fixed assets | 21/28 | €45,377 | €38,509 | -€6,868 | -15.1% |
| Intangible fixed assets | 21 | €9,167 | €6,667 | -€2,500 | -27.3% |
| Tangible fixed assets | 22/27 | €36,210 | €31,843 | -€4,367 | -12.1% |
| Plant, machinery and equipment | 23 | €1,543 | €1,176 | -€367 | -23.8% |
| Furniture and vehicles | 24 | €34,667 | €30,667 | -€4,000 | -11.5% |
| Current assets | 29/58 | €44,814 | €30,021 | -€14,793 | -33.0% |
| Stocks and contracts in progress | 3 | €3,300 | €3,475 | +€175 | +5.3% |
| Stocks | 30/36 | €3,300 | €3,475 | +€175 | +5.3% |
| Amounts receivable within one year | 40/41 | - | €6 | +€6 | |
| Trade receivables | 40 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €41,049 | €26,515 | -€14,534 | -35.4% |
| Deferred charges and accrued income | 490/1 | €465 | €25 | -€440 | -94.6% |
| Total equity and liabilities | 10/49 | €90,191 | €68,530 | -€21,661 | -24.0% |
| Equity | 10/15 | €26,638 | €25,001 | -€1,637 | -6.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,638 | €1 | -€1,637 | -99.9% |
| Amounts payable | 17/49 | €63,553 | €43,529 | -€20,024 | -31.5% |
| Amounts payable after more than one year | 17 | €26,031 | €15,222 | -€10,809 | -41.5% |
| Financial debts | 170/4 | €26,031 | €15,222 | -€10,809 | -41.5% |
| Amounts payable within one year | 42/48 | €37,522 | €28,307 | -€9,215 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €10,315 | €10,809 | +€494 | +4.8% |
| Trade debts | 44 | €9,574 | €3,713 | -€5,861 | -61.2% |
| Suppliers | 440/4 | €9,574 | €3,713 | -€5,861 | -61.2% |
| Taxes, remuneration and social security | 45 | €7,633 | €9,185 | +€1,552 | +20.3% |
| Taxes | 450/3 | €5,833 | €7,285 | +€1,452 | +24.9% |
| Remuneration and social security | 454/9 | €1,800 | €1,900 | +€100 | +5.6% |
| Other amounts payable | 47/48 | €10,000 | €4,600 | -€5,400 | -54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,795 | €6,868 | +€73 | +1.1% |
| Other operating charges | 640/8 | €5,604 | €9,366 | +€3,762 | +67.1% |
| Gross operating margin | 9900 | €26,922 | €22,559 | -€4,363 | -16.2% |
| Operating profit (loss) | 9901 | €14,523 | €6,325 | -€8,198 | -56.4% |
| Financial income | 75/76B | €360 | €448 | +€88 | +24.4% |
| Recurring financial income | 75 | €360 | €448 | +€88 | +24.4% |
| Financial charges | 65/66B | €2,024 | €1,560 | -€464 | -22.9% |
| Recurring financial charges | 65 | €2,024 | €1,560 | -€464 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €12,859 | €5,213 | -€7,646 | -59.5% |
| Income taxes | 67/77 | €2,784 | €2,251 | -€533 | -19.2% |
| Profit (loss) for the period | 9904 | €10,075 | €2,963 | -€7,112 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,075 | €2,963 | -€7,112 | -70.6% |
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 5 November 2026 via checked.be.