BARTBAAR: 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.
BARTBAAR
Largest movements
- Cash -€16,488
down €16,488 (-22.9%), from €71,975 to €55,487
mainly Investment in fixed assets (net) (-€19,972) and Debts after one year (-€17,188)
- Tangible fixed assets -€13,517
down €13,517 (-14.0%), from €96,642 to €83,124
of which Furniture and vehicles: -€17,309
- Intangible fixed assets -€8,571
down €8,571 (-40.1%), from €21,370 to €12,798
- Stocks and contracts +€7,755
up €7,755 (+330%), from €2,350 to €10,105
- Receivables within one year -€2,312
down €2,312 (-33.7%), from €6,860 to €4,548
of which Trade receivables: -€1,719
- Debts after one year -€17,188
down €17,188 (-72.9%), from €23,571 to €6,383
- Other debts -€9,191
down €9,191 (-74.7%), from €12,300 to €3,109
- Trade debts -€7,903
down €7,903 (-69.9%), from €11,301 to €3,398
- Reserves +€5,912
up €5,912 (+6.0%), from €99,010 to €104,922
of which Distributable reserves: +€5,912
- Gross operating margin -€14,228
down €14,228 (-11.1%), from €127,775 to €113,547
- Depreciation +€6,798
up €6,798 (+20.1%), from €33,862 to €40,660
- Taxes -€4,682
down €4,682 (-59.4%), from €7,883 to €3,201
- Staff costs +€3,979
up €3,979 (+7.6%), from €52,485 to €56,464
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 | €202,008 | €170,913 | -€31,095 | -15.4% |
| Fixed assets | 21/28 | €118,012 | €97,323 | -€20,689 | -17.5% |
| Intangible fixed assets | 21 | €21,370 | €12,798 | -€8,571 | -40.1% |
| Tangible fixed assets | 22/27 | €96,642 | €83,124 | -€13,517 | -14.0% |
| Plant, machinery and equipment | 23 | €19,637 | €23,428 | +€3,791 | +19.3% |
| Furniture and vehicles | 24 | €77,005 | €59,697 | -€17,309 | -22.5% |
| Financial fixed assets | 28 | - | €1,400 | +€1,400 | |
| Current assets | 29/58 | €83,997 | €73,591 | -€10,406 | -12.4% |
| Stocks and contracts in progress | 3 | €2,350 | €10,105 | +€7,755 | +330% |
| Stocks | 30/36 | €2,350 | €10,105 | +€7,755 | +330% |
| Amounts receivable within one year | 40/41 | €6,860 | €4,548 | -€2,312 | -33.7% |
| Trade receivables | 40 | €1,719 | €0 | -€1,719 | -100% |
| Other amounts receivable | 41 | €5,141 | €4,548 | -€593 | -11.5% |
| Cash at bank and in hand | 54/58 | €71,975 | €55,487 | -€16,488 | -22.9% |
| Deferred charges and accrued income | 490/1 | €2,811 | €3,450 | +€639 | +22.7% |
| Total equity and liabilities | 10/49 | €202,008 | €170,913 | -€31,095 | -15.4% |
| Equity | 10/15 | €119,010 | €124,922 | +€5,912 | +5.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €99,010 | €104,922 | +€5,912 | +6.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €98,010 | €103,922 | +€5,912 | +6.0% |
| Amounts payable | 17/49 | €82,998 | €45,991 | -€37,007 | -44.6% |
| Amounts payable after more than one year | 17 | €23,571 | €6,383 | -€17,188 | -72.9% |
| Financial debts | 170/4 | €23,571 | €6,383 | -€17,188 | -72.9% |
| Amounts payable within one year | 42/48 | €59,428 | €39,608 | -€19,819 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €18,801 | €17,188 | -€1,613 | -8.6% |
| Trade debts | 44 | €11,301 | €3,398 | -€7,903 | -69.9% |
| Suppliers | 440/4 | €11,301 | €3,398 | -€7,903 | -69.9% |
| Taxes, remuneration and social security | 45 | €17,026 | €15,914 | -€1,112 | -6.5% |
| Taxes | 450/3 | €13,248 | €12,797 | -€451 | -3.4% |
| Remuneration and social security | 454/9 | €3,778 | €3,117 | -€661 | -17.5% |
| Other amounts payable | 47/48 | €12,300 | €3,109 | -€9,191 | -74.7% |
| Remuneration, social security and pensions | 62 | €52,485 | €56,464 | +€3,979 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,862 | €40,660 | +€6,798 | +20.1% |
| Other operating charges | 640/8 | €1,987 | €2,186 | +€199 | +10.0% |
| Gross operating margin | 9900 | €127,775 | €113,547 | -€14,228 | -11.1% |
| Operating profit (loss) | 9901 | €39,441 | €14,236 | -€25,205 | -63.9% |
| Financial income | 75/76B | €76 | €55 | -€21 | -27.9% |
| Recurring financial income | 75 | €76 | €55 | -€21 | -27.9% |
| Financial charges | 65/66B | €4,297 | €5,177 | +€880 | +20.5% |
| Recurring financial charges | 65 | €4,297 | €5,177 | +€880 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €35,220 | €9,114 | -€26,107 | -74.1% |
| Income taxes | 67/77 | €7,883 | €3,201 | -€4,682 | -59.4% |
| Profit (loss) for the period | 9904 | €27,337 | €5,912 | -€21,425 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,337 | €5,912 | -€21,425 | -78.4% |
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 21 October 2026 via checked.be.