BARVEST: what changed
What changed
BARVEST
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€9,600
2024 · -€37,000+€46,600
Equity
€237,130
2024 · €227,530+€9,600
Cash
€104,989
2024 · €105,348-€359
Balance sheet total
€484,687
2024 · €547,058-€62,371
Largest movements
Assets
- Receivables within one year -€32,948
down €32,948 (-75.2%), from €43,804 to €10,856
of which Trade receivables: -€36,608
- Tangible fixed assets -€27,134
down €27,134 (-7.5%), from €360,000 to €332,866
of which Furniture and vehicles: -€21,386
Equity and liabilities
- Reserves +€48,531
up €48,531 (+28.6%), from €169,599 to €218,130
of which Distributable reserves: +€48,531
- Profit (loss) carried forward -€38,931
no longer reported in 2025 (was €38,931)
- Accrued charges and deferred income -€32,204
no longer reported in 2025 (was €32,204)
- Tax, wage and social debts -€26,106
down €26,106 (-50.5%), from €51,678 to €25,573
of which Taxes: -€18,278
- Debts after one year -€24,177
down €24,177 (-14.3%), from €169,155 to €144,978
Income statement
- Gross operating margin +€90,917
up €90,917 (+29.0%), from €313,562 to €404,479
- Staff costs +€21,294
up €21,294 (+6.9%), from €308,482 to €329,776
- Depreciation +€5,387
up €5,387 (+14.2%), from €37,906 to €43,293
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€37,000
Gross operating margin
+€90,917
Staff costs
-€21,294
Depreciation
-€5,387
Other operating charges
-€1,924
Financial income
-€141
Financial charges
-€3,536
Taxes
-€2,384
Deferred taxes and other
-€9,650
Result 2025
€9,600
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,767
Investment
-€16,159
Financing
-€20,967
Cash 2024
€105,348
From operations (derived)
+€36,767
Net result for the year
+€9,600
Depreciation
+€43,293
Stocks and contracts
+€56
Receivables within one year
+€32,948
Deferred charges and accrued income
+€1,874
Trade debts
+€13,204
Tax, wage and social debts
-€26,106
Other debts
-€5,899
Accrued charges and deferred income
-€32,204
Investment (derived)
-€16,159
Investment in fixed assets (net)
-€16,159
Financing
-€20,967
Debts after one year
-€24,177
Current portion of long-term debt
+€3,210
Cash 2025
€104,989
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €547,058 | €484,687 | -€62,371 | -11.4% |
| Fixed assets | 21/28 | €360,000 | €332,866 | -€27,134 | -7.5% |
| Tangible fixed assets | 22/27 | €360,000 | €332,866 | -€27,134 | -7.5% |
| Land and buildings | 22 | €262,230 | €258,419 | -€3,811 | -1.5% |
| Plant, machinery and equipment | 23 | €11,822 | €9,885 | -€1,937 | -16.4% |
| Furniture and vehicles | 24 | €85,948 | €64,562 | -€21,386 | -24.9% |
| Current assets | 29/58 | €187,057 | €151,820 | -€35,237 | -18.8% |
| Stocks and contracts in progress | 3 | €9,912 | €9,856 | -€56 | -0.6% |
| Stocks | 30/36 | €9,912 | €9,856 | -€56 | -0.6% |
| Amounts receivable within one year | 40/41 | €43,804 | €10,856 | -€32,948 | -75.2% |
| Trade receivables | 40 | €36,608 | - | -€36,608 | |
| Other amounts receivable | 41 | €7,196 | €10,856 | +€3,660 | +50.9% |
| Cash at bank and in hand | 54/58 | €105,348 | €104,989 | -€359 | -0.3% |
| Deferred charges and accrued income | 490/1 | €27,993 | €26,119 | -€1,874 | -6.7% |
| Total equity and liabilities | 10/49 | €547,058 | €484,687 | -€62,371 | -11.4% |
| Equity | 10/15 | €227,530 | €237,130 | +€9,600 | +4.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €169,599 | €218,130 | +€48,531 | +28.6% |
| Tax-exempt reserves | 132 | €82 | €82 | = | 0.0% |
| Distributable reserves | 133 | €169,518 | €218,048 | +€48,531 | +28.6% |
| Profit (loss) carried forward | 14 | €38,931 | - | -€38,931 | |
| Amounts payable | 17/49 | €319,528 | €247,557 | -€71,971 | -22.5% |
| Amounts payable after more than one year | 17 | €169,155 | €144,978 | -€24,177 | -14.3% |
| Financial debts | 170/4 | €169,155 | €144,978 | -€24,177 | -14.3% |
| Amounts payable within one year | 42/48 | €118,169 | €102,579 | -€15,590 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €29,949 | €33,160 | +€3,210 | +10.7% |
| Financial debts | 43 | €3,538 | €3,538 | = | 0.0% |
| Credit institutions | 430/8 | €3,538 | €3,538 | = | 0.0% |
| Trade debts | 44 | €10,692 | €23,896 | +€13,204 | +123% |
| Suppliers | 440/4 | €10,692 | €23,896 | +€13,204 | +123% |
| Taxes, remuneration and social security | 45 | €51,678 | €25,573 | -€26,106 | -50.5% |
| Taxes | 450/3 | €24,141 | €5,863 | -€18,278 | -75.7% |
| Remuneration and social security | 454/9 | €27,537 | €19,710 | -€7,827 | -28.4% |
| Other amounts payable | 47/48 | €22,311 | €16,412 | -€5,899 | -26.4% |
| Accrued charges and deferred income | 492/3 | €32,204 | - | -€32,204 | |
| Remuneration, social security and pensions | 62 | €308,482 | €329,776 | +€21,294 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,906 | €43,293 | +€5,387 | +14.2% |
| Other operating charges | 640/8 | €4,145 | €6,069 | +€1,924 | +46.4% |
| Gross operating margin | 9900 | €313,562 | €404,479 | +€90,917 | +29.0% |
| Operating profit (loss) | 9901 | -€36,970 | €25,341 | +€62,311 | |
| Financial income | 75/76B | €963 | €822 | -€141 | -14.7% |
| Recurring financial income | 75 | €963 | €822 | -€141 | -14.7% |
| Financial charges | 65/66B | €10,046 | €13,583 | +€3,536 | +35.2% |
| Recurring financial charges | 65 | €10,046 | €13,583 | +€3,536 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | -€46,054 | €12,580 | +€58,634 | |
| Transfer from deferred taxes | 780 | €9,650 | - | -€9,650 | |
| Income taxes | 67/77 | €596 | €2,980 | +€2,384 | +400% |
| Profit (loss) for the period | 9904 | -€37,000 | €9,600 | +€46,600 | |
| Transfer from tax-exempt reserves | 789 | €28,992 | - | -€28,992 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,008 | €9,600 | +€17,608 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.