Barman Benelux: 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.
Barman Benelux
Largest movements
- Receivables within one year +€23,704
up €23,704 (+121%), from €19,569 to €43,273
of which Trade receivables: +€22,575
- Cash -€11,062
down €11,062 (-51.6%), from €21,451 to €10,389
mainly Trade debts (-€37,400) and Receivables within one year (-€23,704)
- Stocks and contracts +€3,464
up €3,464 (+3.2%), from €107,352 to €110,817
- Intangible fixed assets -€2,578
down €2,578 (-30.4%), from €8,483 to €5,905
- Profit (loss) carried forward +€39,688
up €39,688 (+131%), from €30,322 to €70,011
- Trade debts -€37,400
down €37,400 (-38.0%), from €98,404 to €61,004
- Tax, wage and social debts +€9,845
up €9,845 (+96.4%), from €10,218 to €20,063
- Gross operating margin +€6,169
up €6,169 (+12.4%), from €49,607 to €55,776
- Taxes +€4,176
up €4,176 (+62.8%), from €6,648 to €10,825
- Depreciation +€686
up €686 (+22.4%), from €3,059 to €3,745
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 | €164,794 | €177,386 | +€12,592 | +7.6% |
| Fixed assets | 21/28 | €15,847 | €12,102 | -€3,745 | -23.6% |
| Intangible fixed assets | 21 | €8,483 | €5,905 | -€2,578 | -30.4% |
| Tangible fixed assets | 22/27 | €7,364 | €6,197 | -€1,167 | -15.9% |
| Plant, machinery and equipment | 23 | €3,296 | €2,546 | -€750 | -22.8% |
| Other tangible fixed assets | 26 | €4,068 | €3,651 | -€417 | -10.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €148,947 | €165,284 | +€16,338 | +11.0% |
| Stocks and contracts in progress | 3 | €107,352 | €110,817 | +€3,464 | +3.2% |
| Stocks | 30/36 | €107,352 | €110,817 | +€3,464 | +3.2% |
| Amounts receivable within one year | 40/41 | €19,569 | €43,273 | +€23,704 | +121% |
| Trade receivables | 40 | €19,569 | €42,144 | +€22,575 | +115% |
| Other amounts receivable | 41 | - | €1,129 | +€1,129 | |
| Cash at bank and in hand | 54/58 | €21,451 | €10,389 | -€11,062 | -51.6% |
| Deferred charges and accrued income | 490/1 | €574 | €805 | +€231 | +40.2% |
| Total equity and liabilities | 10/49 | €164,794 | €177,386 | +€12,592 | +7.6% |
| Equity | 10/15 | €40,322 | €80,011 | +€39,688 | +98.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,322 | €70,011 | +€39,688 | +131% |
| Amounts payable | 17/49 | €124,471 | €97,375 | -€27,096 | -21.8% |
| Amounts payable within one year | 42/48 | €123,721 | €96,226 | -€27,495 | -22.2% |
| Trade debts | 44 | €98,404 | €61,004 | -€37,400 | -38.0% |
| Suppliers | 440/4 | €98,404 | €61,004 | -€37,400 | -38.0% |
| Taxes, remuneration and social security | 45 | €10,218 | €20,063 | +€9,845 | +96.4% |
| Taxes | 450/3 | €10,218 | €20,063 | +€9,845 | +96.4% |
| Other amounts payable | 47/48 | €15,100 | €15,160 | +€61 | +0.4% |
| Accrued charges and deferred income | 492/3 | €750 | €1,149 | +€399 | +53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,059 | €3,745 | +€686 | +22.4% |
| Other operating charges | 640/8 | €366 | €740 | +€374 | +102% |
| Gross operating margin | 9900 | €49,607 | €55,776 | +€6,169 | +12.4% |
| Operating profit (loss) | 9901 | €46,182 | €51,290 | +€5,109 | +11.1% |
| Financial income | 75/76B | €31 | €1 | -€30 | -96.8% |
| Recurring financial income | 75 | €31 | €1 | -€30 | -96.8% |
| Financial charges | 65/66B | €590 | €778 | +€188 | +31.8% |
| Recurring financial charges | 65 | €590 | €778 | +€188 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €45,623 | €50,513 | +€4,891 | +10.7% |
| Income taxes | 67/77 | €6,648 | €10,825 | +€4,176 | +62.8% |
| Profit (loss) for the period | 9904 | €38,974 | €39,688 | +€714 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,974 | €39,688 | +€714 | +1.8% |
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 30 October 2026 via checked.be.