BARKEEP: what changed
Two fiscal 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.
BARKEEP
Largest movements
- Cash -€10,981
down €10,981 (-27.3%), from €40,164 to €29,184
mainly Net result for the year (-€29,406) and Tax, wage and social debts (-€1,909)
- Receivables within one year -€7,393
down €7,393 (-38.2%), from €19,361 to €11,968
of which Other amounts receivable: -€11,231
- Tangible fixed assets -€3,071
down €3,071 (-34.2%), from €8,978 to €5,907
of which Plant, machinery and equipment: -€2,096
- Stocks and contracts -€1,552
down €1,552 (-15.6%), from €9,966 to €8,414
- Reserves -€25,141
down €25,141 (-46.4%), from €54,164 to €29,023
- Trade debts +€8,318
up €8,318 (+370.7%), from €2,244 to €10,562
- Profit (loss) carried forward -€4,266
new in 2025: -€4,266
- Tax, wage and social debts -€1,909
down €1,909 (-37.8%), from €5,057 to €3,148
of which Taxes: -€1,737
- Staff costs +€6,711
up €6,711 (+3.9%), from €171,514 to €178,225
- Gross operating margin -€5,843
down €5,843 (-3.6%), from €164,364 to €158,521
- Other operating charges +€3,456
up €3,456 (+129.0%), from €2,680 to €6,136
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 | €80,205 | €57,207 | -€22,997 | -28.7% |
| Fixed assets | 21/28 | €10,713 | €7,642 | -€3,071 | -28.7% |
| Tangible fixed assets | 22/27 | €8,978 | €5,907 | -€3,071 | -34.2% |
| Land and buildings | 22 | €3,160 | €2,185 | -€975 | -30.9% |
| Plant, machinery and equipment | 23 | €5,818 | €3,722 | -€2,096 | -36.0% |
| Financial fixed assets | 28 | €1,735 | €1,735 | = | 0.0% |
| Current assets | 29/58 | €69,491 | €49,565 | -€19,926 | -28.7% |
| Stocks and contracts in progress | 3 | €9,966 | €8,414 | -€1,552 | -15.6% |
| Stocks | 30/36 | €9,966 | €8,414 | -€1,552 | -15.6% |
| Amounts receivable within one year | 40/41 | €19,361 | €11,968 | -€7,393 | -38.2% |
| Trade receivables | 40 | €6,182 | €10,020 | +€3,838 | +62.1% |
| Other amounts receivable | 41 | €13,179 | €1,947 | -€11,231 | -85.2% |
| Cash at bank and in hand | 54/58 | €40,164 | €29,184 | -€10,981 | -27.3% |
| Total equity and liabilities | 10/49 | €80,205 | €57,207 | -€22,997 | -28.7% |
| Equity | 10/15 | €72,756 | €43,350 | -€29,406 | -40.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €54,164 | €29,023 | -€25,141 | -46.4% |
| Distributable reserves | 133 | €54,164 | €29,023 | -€25,141 | -46.4% |
| Profit (loss) carried forward | 14 | - | -€4,266 | -€4,266 | |
| Amounts payable | 17/49 | €7,448 | €13,857 | +€6,409 | +86.0% |
| Amounts payable within one year | 42/48 | €7,448 | €13,857 | +€6,409 | +86.0% |
| Trade debts | 44 | €2,244 | €10,562 | +€8,318 | +370.7% |
| Suppliers | 440/4 | €2,244 | €10,562 | +€8,318 | +370.7% |
| Taxes, remuneration and social security | 45 | €5,057 | €3,148 | -€1,909 | -37.8% |
| Taxes | 450/3 | €4,885 | €3,148 | -€1,737 | -35.6% |
| Remuneration and social security | 454/9 | €172 | - | -€172 | |
| Other amounts payable | 47/48 | €148 | €148 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €171,514 | €178,225 | +€6,711 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,411 | €3,071 | -€1,340 | -30.4% |
| Other operating charges | 640/8 | €2,680 | €6,136 | +€3,456 | +129.0% |
| Gross operating margin | 9900 | €164,364 | €158,521 | -€5,843 | -3.6% |
| Operating profit (loss) | 9901 | -€14,241 | -€28,911 | -€14,670 | -103.0% |
| Financial income | 75/76B | €469 | €12 | -€456 | -97.3% |
| Recurring financial income | 75 | €469 | €12 | -€456 | -97.3% |
| Financial charges | 65/66B | €115 | €508 | +€393 | +341.6% |
| Recurring financial charges | 65 | €115 | €508 | +€393 | +341.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,887 | -€29,406 | -€15,519 | -111.8% |
| Profit (loss) for the period | 9904 | -€13,887 | -€29,406 | -€15,519 | -111.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,887 | -€29,406 | -€15,519 | -111.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.