Bars & Co: 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.
Bars & Co
Largest movements
- Receivables within one year +€2,960
up €2,960 (+745.5%), from €397 to €3,357
- Cash +€1,999
up €1,999 (+27.9%), from €7,160 to €9,160
mainly Net result for the year (+€4,810) and Tax, wage and social debts (+€226)
- Profit (loss) carried forward +€4,810
up €4,810 (+41.3%), from -€11,637 to -€6,828
- Tax, wage and social debts +€226
up €226 (+58.3%), from €388 to €615
- Gross operating margin +€2,829
up €2,829 (+91.0%), from €3,109 to €5,938
- Other operating charges -€218
down €218 (-23.9%), from €914 to €696
- Financial charges -€61
down €61 (-30.3%), from €201 to €140
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 | €8,591 | €13,542 | +€4,951 | +57.6% |
| Current assets | 29/58 | €8,591 | €13,542 | +€4,951 | +57.6% |
| Amounts receivable within one year | 40/41 | €397 | €3,357 | +€2,960 | +745.5% |
| Other amounts receivable | 41 | €397 | €3,357 | +€2,960 | +745.5% |
| Cash at bank and in hand | 54/58 | €7,160 | €9,160 | +€1,999 | +27.9% |
| Deferred charges and accrued income | 490/1 | €1,034 | €1,026 | -€8 | -0.7% |
| Total equity and liabilities | 10/49 | €8,591 | €13,542 | +€4,951 | +57.6% |
| Equity | 10/15 | €6,963 | €11,772 | +€4,810 | +69.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,637 | -€6,828 | +€4,810 | +41.3% |
| Amounts payable | 17/49 | €1,629 | €1,770 | +€141 | +8.7% |
| Amounts payable within one year | 42/48 | €473 | €615 | +€141 | +29.9% |
| Taxes, remuneration and social security | 45 | €388 | €615 | +€226 | +58.3% |
| Taxes | 450/3 | €388 | €615 | +€226 | +58.3% |
| Other amounts payable | 47/48 | €85 | - | -€85 | |
| Accrued charges and deferred income | 492/3 | €1,155 | €1,155 | = | 0.0% |
| Other operating charges | 640/8 | €914 | €696 | -€218 | -23.9% |
| Gross operating margin | 9900 | €3,109 | €5,938 | +€2,829 | +91.0% |
| Operating profit (loss) | 9901 | €2,195 | €5,242 | +€3,048 | +138.9% |
| Financial charges | 65/66B | €201 | €140 | -€61 | -30.3% |
| Recurring financial charges | 65 | €201 | €140 | -€61 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €1,994 | €5,102 | +€3,109 | +155.9% |
| Income taxes | 67/77 | €315 | €293 | -€22 | -7.0% |
| Profit (loss) for the period | 9904 | €1,679 | €4,810 | +€3,131 | +186.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,679 | €4,810 | +€3,131 | +186.5% |
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 29 September 2026 via checked.be.