BBQ for you: 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.
BBQ for you
Largest movements
- Tangible fixed assets -€7,198
down €7,198 (-18.8%), from €38,328 to €31,129
of which Furniture and vehicles: -€7,389
- Deferred charges and accrued income +€974
up €974 (+611%), from €159 to €1,133
- Cash +€967
up €967 (+10.7%), from €9,019 to €9,987
mainly Net result for the year (+€15,881) and Depreciation (+€9,227)
- Profit (loss) carried forward +€15,881
up €15,881 (+13.7%), from -€115,923 to -€100,042
- Debts after one year -€8,034
down €8,034 (-79.8%), from €10,067 to €2,033
- Short-term financial debts -€5,084
down €5,084 (-100%), from €5,084 to €0
- Other debts -€4,141
down €4,141 (-3.7%), from €111,298 to €107,158
- Current portion of long-term debt -€1,514
down €1,514 (-15.9%), from €9,548 to €8,034
- Depreciation -€5,423
down €5,423 (-37.0%), from €14,650 to €9,227
- Gross operating margin +€2,494
up €2,494 (+10.0%), from €25,007 to €27,501
- Financial charges -€308
down €308 (-30.6%), from €1,004 to €697
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 | €50,915 | €45,555 | -€5,360 | -10.5% |
| Fixed assets | 21/28 | €38,328 | €31,129 | -€7,198 | -18.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €38,328 | €31,129 | -€7,198 | -18.8% |
| Plant, machinery and equipment | 23 | €6,151 | €6,342 | +€191 | +3.1% |
| Furniture and vehicles | 24 | €32,176 | €24,787 | -€7,389 | -23.0% |
| Current assets | 29/58 | €12,587 | €14,425 | +€1,838 | +14.6% |
| Amounts receivable within one year | 40/41 | €3,409 | €3,306 | -€103 | -3.0% |
| Trade receivables | 40 | €1,098 | €1,946 | +€848 | +77.2% |
| Other amounts receivable | 41 | €2,310 | €1,360 | -€951 | -41.1% |
| Cash at bank and in hand | 54/58 | €9,019 | €9,987 | +€967 | +10.7% |
| Deferred charges and accrued income | 490/1 | €159 | €1,133 | +€974 | +611% |
| Total equity and liabilities | 10/49 | €50,915 | €45,555 | -€5,360 | -10.5% |
| Equity | 10/15 | -€108,923 | -€93,042 | +€15,881 | +14.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,923 | -€100,042 | +€15,881 | +13.7% |
| Amounts payable | 17/49 | €159,838 | €138,597 | -€21,241 | -13.3% |
| Amounts payable after more than one year | 17 | €10,067 | €2,033 | -€8,034 | -79.8% |
| Financial debts | 170/4 | €10,067 | €2,033 | -€8,034 | -79.8% |
| Amounts payable within one year | 42/48 | €148,524 | €136,384 | -€12,140 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €9,548 | €8,034 | -€1,514 | -15.9% |
| Financial debts | 43 | €5,084 | €0 | -€5,084 | -100% |
| Credit institutions | 430/8 | €5,084 | €0 | -€5,084 | -100% |
| Trade debts | 44 | €22,488 | €21,051 | -€1,437 | -6.4% |
| Suppliers | 440/4 | €22,488 | €21,051 | -€1,437 | -6.4% |
| Taxes, remuneration and social security | 45 | €105 | €141 | +€36 | +34.8% |
| Taxes | 450/3 | €105 | €141 | +€36 | +34.8% |
| Other amounts payable | 47/48 | €111,298 | €107,158 | -€4,141 | -3.7% |
| Accrued charges and deferred income | 492/3 | €1,247 | €180 | -€1,067 | -85.6% |
| Non-recurring operating income | 76A | - | €8,567 | +€8,567 | |
| Remuneration, social security and pensions | 62 | €250 | €0 | -€250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,650 | €9,227 | -€5,423 | -37.0% |
| Other operating charges | 640/8 | €1,583 | €1,699 | +€116 | +7.3% |
| Gross operating margin | 9900 | €25,007 | €27,501 | +€2,494 | +10.0% |
| Operating profit (loss) | 9901 | €8,524 | €16,575 | +€8,051 | +94.5% |
| Financial income | 75/76B | €0 | €3 | +€2 | +2,400% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +2,400% |
| Financial charges | 65/66B | €1,004 | €697 | -€308 | -30.6% |
| Recurring financial charges | 65 | €1,004 | €697 | -€308 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €7,520 | €15,881 | +€8,361 | +111% |
| Income taxes | 67/77 | €105 | €0 | -€105 | -100% |
| Profit (loss) for the period | 9904 | €7,415 | €15,881 | +€8,466 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €7,415 | €15,881 | +€8,466 | +114% |
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 17 October 2026 via checked.be.