Barkeepers: 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.
Barkeepers
Largest movements
- Receivables after one year +€3,844
up €3,844 (+6.3%), from €61,506 to €65,350
- Tangible fixed assets -€2,340
no longer reported in 2025 (was €2,340)
- Other debts +€2,473
up €2,473 (+34.1%), from €7,246 to €9,719
- Gross operating margin +€7,666
up €7,666 (+82.9%), from -€9,247 to -€1,581
- Other operating charges -€1,948
down €1,948 (-80.8%), from €2,410 to €462
- Financial income +€670
up €670 (+21.1%), from €3,174 to €3,844
- Financial charges -€473
down €473 (-81.8%), from €578 to €105
- Depreciation +€264
up €264 (+12.7%), from €2,076 to €2,340
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,145 | €65,983 | +€1,838 | +2.9% |
| Fixed assets | 21/28 | €2,340 | - | -€2,340 | |
| Tangible fixed assets | 22/27 | €2,340 | - | -€2,340 | |
| Furniture and vehicles | 24 | €2,340 | - | -€2,340 | |
| Current assets | 29/58 | €61,805 | €65,983 | +€4,177 | +6.8% |
| Amounts receivable after more than one year | 29 | €61,506 | €65,350 | +€3,844 | +6.3% |
| Other amounts receivable | 291 | €61,506 | €65,350 | +€3,844 | +6.3% |
| Amounts receivable within one year | 40/41 | €299 | €633 | +€333 | +111% |
| Other amounts receivable | 41 | €299 | €633 | +€333 | +111% |
| Total equity and liabilities | 10/49 | €64,145 | €65,983 | +€1,838 | +2.9% |
| Equity | 10/15 | €56,899 | €56,255 | -€644 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,839 | €48,195 | -€644 | -1.3% |
| Amounts payable | 17/49 | €7,246 | €9,727 | +€2,482 | +34.2% |
| Amounts payable within one year | 42/48 | €7,246 | €9,727 | +€2,482 | +34.2% |
| Financial debts | 43 | - | €8 | +€8 | |
| Credit institutions | 430/8 | - | €8 | +€8 | |
| Other amounts payable | 47/48 | €7,246 | €9,719 | +€2,473 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,076 | €2,340 | +€264 | +12.7% |
| Other operating charges | 640/8 | €2,410 | €462 | -€1,948 | -80.8% |
| Gross operating margin | 9900 | -€9,247 | -€1,581 | +€7,666 | +82.9% |
| Operating profit (loss) | 9901 | -€13,733 | -€4,383 | +€9,351 | +68.1% |
| Financial income | 75/76B | €3,174 | €3,844 | +€670 | +21.1% |
| Recurring financial income | 75 | €3,174 | €3,844 | +€670 | +21.1% |
| Financial charges | 65/66B | €578 | €105 | -€473 | -81.8% |
| Recurring financial charges | 65 | €578 | €105 | -€473 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,137 | -€644 | +€10,494 | +94.2% |
| Profit (loss) for the period | 9904 | -€11,137 | -€644 | +€10,494 | +94.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,137 | -€644 | +€10,494 | +94.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.