BULL POOL CAFE: 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.
BULL POOL CAFE
Largest movements
- Tangible fixed assets -€11,157
down €11,157 (-44.4%), from €25,144 to €13,986
of which Furniture and vehicles: -€8,099
- Receivables within one year -€8,990
down €8,990 (-77.7%), from €11,572 to €2,582
of which Trade receivables: -€9,101
- Stocks and contracts +€5,810
up €5,810 (+2.8%), from €203,921 to €209,730
- Cash -€5,223
down €5,223 (-41.3%), from €12,654 to €7,432
mainly Net result for the year (-€10,507) and Stocks and contracts (-€5,810)
- Reserves -€10,507
down €10,507 (-5.3%), from €197,256 to €186,750
of which Distributable reserves: -€10,507
- Trade debts -€5,784
down €5,784 (-35.5%), from €16,293 to €10,508
of which Bills of exchange payable: -€4,849
- Debts after one year -€4,116
down €4,116 (-100%), from €4,116 to €0
- Current portion of long-term debt -€2,877
down €2,877 (-41.1%), from €6,993 to €4,116
- Gross operating margin -€3,995
down €3,995 (-61.6%), from €6,489 to €2,494
- Staff costs -€565
down €565 (-83.2%), from €680 to €115
- Financial charges -€479
down €479 (-25.0%), from €1,915 to €1,435
- Other operating charges +€256
up €256 (+439%), from €58 to €314
- Financial income -€243
down €243 (-92.2%), from €264 to €21
of which Financial income: -€228
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 | €253,319 | €233,731 | -€19,589 | -7.7% |
| Fixed assets | 21/28 | €25,144 | €13,986 | -€11,157 | -44.4% |
| Tangible fixed assets | 22/27 | €25,144 | €13,986 | -€11,157 | -44.4% |
| Land and buildings | 22 | €4,081 | €4,081 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,672 | €4,614 | -€3,058 | -39.9% |
| Furniture and vehicles | 24 | €13,391 | €5,291 | -€8,099 | -60.5% |
| Current assets | 29/58 | €228,175 | €219,744 | -€8,431 | -3.7% |
| Stocks and contracts in progress | 3 | €203,921 | €209,730 | +€5,810 | +2.8% |
| Stocks | 30/36 | €203,921 | €209,730 | +€5,810 | +2.8% |
| Amounts receivable within one year | 40/41 | €11,572 | €2,582 | -€8,990 | -77.7% |
| Trade receivables | 40 | €11,470 | €2,369 | -€9,101 | -79.3% |
| Other amounts receivable | 41 | €102 | €213 | +€111 | +109% |
| Cash at bank and in hand | 54/58 | €12,654 | €7,432 | -€5,223 | -41.3% |
| Deferred charges and accrued income | 490/1 | €29 | €0 | -€29 | -100% |
| Total equity and liabilities | 10/49 | €253,319 | €233,731 | -€19,589 | -7.7% |
| Equity | 10/15 | €210,573 | €200,067 | -€10,507 | -5.0% |
| Contributions | 10/11 | €13,317 | €13,317 | = | 0.0% |
| Reserves | 13 | €197,256 | €186,750 | -€10,507 | -5.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €197,256 | €186,750 | -€10,507 | -5.3% |
| Amounts payable | 17/49 | €42,746 | €33,664 | -€9,082 | -21.2% |
| Amounts payable after more than one year | 17 | €4,116 | €0 | -€4,116 | -100% |
| Financial debts | 170/4 | €4,116 | €0 | -€4,116 | -100% |
| Amounts payable within one year | 42/48 | €37,530 | €32,506 | -€5,024 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €6,993 | €4,116 | -€2,877 | -41.1% |
| Trade debts | 44 | €16,293 | €10,508 | -€5,784 | -35.5% |
| Suppliers | 440/4 | €11,443 | €10,508 | -€935 | -8.2% |
| Bills of exchange payable | 441 | €4,849 | €0 | -€4,849 | -100% |
| Advances received on contracts in progress | 46 | - | €364 | +€364 | |
| Taxes, remuneration and social security | 45 | €1,887 | €3,766 | +€1,879 | +99.6% |
| Taxes | 450/3 | €1,887 | €3,766 | +€1,879 | +99.6% |
| Other amounts payable | 47/48 | €12,357 | €13,752 | +€1,395 | +11.3% |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,158 | +€58 | +5.3% |
| Remuneration, social security and pensions | 62 | €680 | €115 | -€565 | -83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,167 | €11,157 | -€9 | -0.1% |
| Other operating charges | 640/8 | €58 | €314 | +€256 | +439% |
| Gross operating margin | 9900 | €6,489 | €2,494 | -€3,995 | -61.6% |
| Operating profit (loss) | 9901 | -€5,416 | -€9,092 | -€3,676 | -67.9% |
| Financial income | 75/76B | €264 | €21 | -€243 | -92.2% |
| Recurring financial income | 75 | €249 | €21 | -€228 | -91.7% |
| Non-recurring financial income | 76B | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €1,915 | €1,435 | -€479 | -25.0% |
| Recurring financial charges | 65 | €1,915 | €1,435 | -€479 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,067 | -€10,507 | -€3,440 | -48.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,067 | -€10,507 | -€3,440 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,067 | -€10,507 | -€3,440 | -48.7% |
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 25 October 2026 via checked.be.