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Barzini.be: 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.

What changed

Barzini.be

BE 0842.743.621
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€274
2024 · €18,885-€18,611
Equity
€18,620
2024 · €18,346+€274
Cash
€8,402
2024 · €21,510-€13,108
Balance sheet total
€65,488
2024 · €85,101-€19,613

Largest movements

2024 to 2025
Assets
  • Cash -€13,108

    down €13,108 (-60.9%), from €21,510 to €8,402

    mainly Other debts (-€20,538) and Trade debts (-€874)

  • Tangible fixed assets -€6,505

    down €6,505 (-12.4%), from €52,332 to €45,827

Equity and liabilities
  • Other debts -€20,538

    down €20,538 (-33.8%), from €60,758 to €40,221

  • Tax, wage and social debts +€1,524

    up €1,524 (+36.0%), from €4,234 to €5,758

    of which Taxes: +€865

  • Trade debts -€874

    down €874 (-49.6%), from €1,763 to €889

Income statement
  • Gross operating margin -€12,526

    down €12,526 (-32.6%), from €38,442 to €25,916

  • Staff costs +€6,598

    up €6,598 (+64.6%), from €10,209 to €16,807

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €18,885
Gross operating margin -€12,526
Staff costs -€6,598
Other operating charges +€317
Financial income -€64
Financial charges +€310
Taxes -€50
Result 2025 €274
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€13,108
Investment €0
Financing €0
Cash 2024 €21,510
Net result for the year +€274
Depreciation +€6,505
Trade debts -€874
Tax, wage and social debts +€1,524
Other debts -€20,538
Cash 2025 €8,402
brings cash intakes cash out
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €85,101 €65,488 -€19,613 -23.0%
Fixed assets 21/28 €59,559 €53,053 -€6,505 -10.9%
Tangible fixed assets 22/27 €52,332 €45,827 -€6,505 -12.4%
Plant, machinery and equipment 23 €8,772 €7,680 -€1,092 -12.4%
Furniture and vehicles 24 €24,035 €21,049 -€2,986 -12.4%
Other tangible fixed assets 26 €19,525 €17,097 -€2,428 -12.4%
Financial fixed assets 28 €7,227 €7,227 = 0.0%
Current assets 29/58 €25,542 €12,434 -€13,108 -51.3%
Stocks and contracts in progress 3 €3,905 €3,905 = 0.0%
Stocks 30/36 €3,905 €3,905 = 0.0%
Cash at bank and in hand 54/58 €21,510 €8,402 -€13,108 -60.9%
Deferred charges and accrued income 490/1 €127 €127 = 0.0%
Total equity and liabilities 10/49 €85,101 €65,488 -€19,613 -23.0%
Equity 10/15 €18,346 €18,620 +€274 +1.5%
Contributions 10/11 €18,550 €18,550 = 0.0%
Reserves 13 - €70 +€70
Distributable reserves 133 - €70 +€70
Profit (loss) carried forward 14 -€204 - +€204
Amounts payable 17/49 €66,755 €46,868 -€19,888 -29.8%
Amounts payable within one year 42/48 €66,755 €46,868 -€19,888 -29.8%
Trade debts 44 €1,763 €889 -€874 -49.6%
Suppliers 440/4 €1,763 €889 -€874 -49.6%
Taxes, remuneration and social security 45 €4,234 €5,758 +€1,524 +36.0%
Taxes 450/3 €3,405 €4,270 +€865 +25.4%
Remuneration and social security 454/9 €828 €1,487 +€659 +79.5%
Other amounts payable 47/48 €60,758 €40,221 -€20,538 -33.8%
Remuneration, social security and pensions 62 €10,209 €16,807 +€6,598 +64.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,505 €6,505 = 0.0%
Other operating charges 640/8 €2,410 €2,093 -€317 -13.1%
Gross operating margin 9900 €38,442 €25,916 -€12,526 -32.6%
Operating profit (loss) 9901 €19,317 €510 -€18,807 -97.4%
Financial income 75/76B €127 €63 -€64 -50.4%
Recurring financial income 75 €127 €63 -€64 -50.4%
Financial charges 65/66B €559 €249 -€310 -55.5%
Recurring financial charges 65 €559 €249 -€310 -55.5%
Profit (loss) for the period before taxes 9903 €18,885 €325 -€18,561 -98.3%
Income taxes 67/77 - €50 +€50
Profit (loss) for the period 9904 €18,885 €274 -€18,611 -98.5%
Profit (loss) for the period to be appropriated 9905 €18,885 €274 -€18,611 -98.5%

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.