BUDDHA BAR: 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.
BUDDHA BAR
Largest movements
- Tangible fixed assets -€41,533
down €41,533 (-19.6%), from €211,555 to €170,022
of which Plant, machinery and equipment: -€37,744
- Receivables within one year -€41,455
down €41,455 (-63.8%), from €64,986 to €23,530
of which Trade receivables: -€36,794
- Cash +€8,734
up €8,734 (+50.1%), from €17,417 to €26,151
mainly Depreciation (+€83,621) and Receivables within one year (+€41,455)
- Stocks and contracts -€5,415
no longer reported in 2025 (was €5,415)
- Trade debts -€56,287
down €56,287 (-66.2%), from €84,992 to €28,706
- Profit (loss) carried forward -€26,482
down €26,482 (-75.8%), from -€34,931 to -€61,413
- Accrued charges and deferred income +€10,000
new in 2025: €10,000
- Other debts -€5,685
down €5,685 (-16.6%), from €34,310 to €28,625
- Gross operating margin -€44,316
down €44,316 (-18.7%), from €236,778 to €192,462
- Staff costs -€15,107
down €15,107 (-12.1%), from €124,961 to €109,854
- Other operating charges +€9,066
up €9,066 (+84.8%), from €10,685 to €19,751
- Financial charges -€3,921
down €3,921 (-40.2%), from €9,763 to €5,841
- Depreciation -€3,255
down €3,255 (-3.7%), from €86,876 to €83,621
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 | €300,764 | €221,798 | -€78,966 | -26.3% |
| Fixed assets | 21/28 | €211,555 | €170,022 | -€41,533 | -19.6% |
| Tangible fixed assets | 22/27 | €211,555 | €170,022 | -€41,533 | -19.6% |
| Plant, machinery and equipment | 23 | €207,766 | €170,022 | -€37,744 | -18.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €3,789 | €0 | -€3,789 | -100% |
| Current assets | 29/58 | €89,209 | €51,776 | -€37,433 | -42.0% |
| Stocks and contracts in progress | 3 | €5,415 | - | -€5,415 | |
| Stocks | 30/36 | €5,415 | - | -€5,415 | |
| Amounts receivable within one year | 40/41 | €64,986 | €23,530 | -€41,455 | -63.8% |
| Trade receivables | 40 | €47,379 | €10,585 | -€36,794 | -77.7% |
| Other amounts receivable | 41 | €17,607 | €12,945 | -€4,662 | -26.5% |
| Cash at bank and in hand | 54/58 | €17,417 | €26,151 | +€8,734 | +50.1% |
| Deferred charges and accrued income | 490/1 | €1,392 | €2,094 | +€703 | +50.5% |
| Total equity and liabilities | 10/49 | €300,764 | €221,798 | -€78,966 | -26.3% |
| Equity | 10/15 | €172,979 | €146,497 | -€26,482 | -15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,710 | €201,710 | = | 0.0% |
| Distributable reserves | 133 | €201,710 | €201,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,931 | -€61,413 | -€26,482 | -75.8% |
| Amounts payable | 17/49 | €127,785 | €75,301 | -€52,484 | -41.1% |
| Amounts payable within one year | 42/48 | €127,785 | €65,301 | -€62,484 | -48.9% |
| Trade debts | 44 | €84,992 | €28,706 | -€56,287 | -66.2% |
| Suppliers | 440/4 | €84,992 | €28,706 | -€56,287 | -66.2% |
| Taxes, remuneration and social security | 45 | €8,483 | €7,970 | -€513 | -6.0% |
| Taxes | 450/3 | €1,580 | €878 | -€702 | -44.4% |
| Remuneration and social security | 454/9 | €6,903 | €7,093 | +€189 | +2.7% |
| Other amounts payable | 47/48 | €34,310 | €28,625 | -€5,685 | -16.6% |
| Accrued charges and deferred income | 492/3 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €124,961 | €109,854 | -€15,107 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,876 | €83,621 | -€3,255 | -3.7% |
| Other operating charges | 640/8 | €10,685 | €19,751 | +€9,066 | +84.8% |
| Gross operating margin | 9900 | €236,778 | €192,462 | -€44,316 | -18.7% |
| Operating profit (loss) | 9901 | €14,256 | -€20,763 | -€35,019 | |
| Financial income | 75/76B | €6 | €123 | +€116 | +1,798% |
| Recurring financial income | 75 | €6 | €123 | +€116 | +1,798% |
| Financial charges | 65/66B | €9,763 | €5,841 | -€3,921 | -40.2% |
| Recurring financial charges | 65 | €9,763 | €5,841 | -€3,921 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €4,500 | -€26,482 | -€30,982 | |
| Profit (loss) for the period | 9904 | €4,500 | -€26,482 | -€30,982 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,500 | -€26,482 | -€30,982 |
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 20 October 2026 via checked.be.