BUNZ: 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
BUNZ
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1.4m
2024 · €6.5m-€7.9m
Equity
-€4.0m
2024 · -€2.7m-€1.4m
Cash
€62,348
2024 · €71,531-€9,184
Balance sheet total
€1.9m
2024 · €6.1m-€4.2m
Largest movements
Assets
- Financial fixed assets -€3.8m
down €3.8m (-99.5%), from €3.9m to €20,951
of which Affiliated companies: -€3.8m
- Receivables within one year -€383,405
down €383,405 (-57.2%), from €670,076 to €286,672
of which Other amounts receivable: -€372,801
Equity and liabilities
- Other debts -€2.8m
down €2.8m (-44.0%), from €6.4m to €3.6m
- Profit (loss) carried forward -€1.4m
down €1.4m (-11.9%), from -€11.3m to -€12.7m
- Accrued charges and deferred income +€254,525
up €254,525 (+284%), from €89,608 to €344,133
- Tax, wage and social debts -€224,597
down €224,597 (-27.3%), from €821,486 to €596,889
of which Remuneration and social security: -€194,771
Income statement
- Financial income -€8.7m
down €8.7m (-98.4%), from €8.8m to €144,734
of which Non-recurring financial income: -€8.5m
- Turnover -€2.7m
down €2.7m (-22.5%), from €11.9m to €9.3m
- Financial charges -€1.6m
down €1.6m (-78.3%), from €2.0m to €432,734
of which Non-recurring financial charges: -€1.2m
- Staff costs -€990,756
down €990,756 (-20.7%), from €4.8m to €3.8m
- Services and other goods -€690,370
down €690,370 (-17.2%), from €4.0m to €3.3m
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.
Result 2024
€6.5m
Turnover
-€2.7m
Other operating income
-€147,008
Goods and materials
+€537,120
Services and other goods
+€690,370
Staff costs
+€990,756
Depreciation
+€49,393
Other operating charges
-€19,163
Other operating items
-€168,527
Financial income
-€8.7m
Financial charges
+€1.6m
Taxes
+€314
Result 2025
-€1.4m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€3.1m
Investment
+€3.1m
Financing
€0
Cash 2024
€71,531
From operations (derived)
-€3.1m
Net result for the year
-€1.4m
Depreciation
+€702,369
Stocks and contracts
+€23,250
Receivables within one year
+€383,405
Deferred charges and accrued income
-€60,231
Trade debts
-€37,721
Tax, wage and social debts
-€224,597
Other debts
-€2.8m
Accrued charges and deferred income
+€254,525
Investment (derived)
+€3.1m
Investment in fixed assets (net)
+€3.1m
Cash 2025
€62,348
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,081,660 | €1,912,010 | -€4.2m | -68.6% |
| Formation expenses | 20 | - | €503 | +€503 | |
| Fixed assets | 21/28 | €5,122,054 | €1,307,510 | -€3.8m | -74.5% |
| Intangible fixed assets | 21 | €120,341 | €122,969 | +€2,628 | +2.2% |
| Tangible fixed assets | 22/27 | €1,137,680 | €1,163,589 | +€25,909 | +2.3% |
| Plant, machinery and equipment | 23 | €315,453 | €160,370 | -€155,083 | -49.2% |
| Furniture and vehicles | 24 | €277,978 | €533,912 | +€255,934 | +92.1% |
| Other tangible fixed assets | 26 | €544,250 | €469,308 | -€74,942 | -13.8% |
| Financial fixed assets | 28 | €3,864,032 | €20,951 | -€3.8m | -99.5% |
| Affiliated companies | 280/1 | €3,824,237 | - | -€3.8m | |
| Amounts receivable | 281 | €3,824,237 | - | -€3.8m | |
| Other financial fixed assets | 284/8 | €39,795 | €20,951 | -€18,844 | -47.4% |
| Amounts receivable and cash guarantees | 285/8 | €39,795 | €20,951 | -€18,844 | -47.4% |
| Current assets | 29/58 | €959,605 | €603,997 | -€355,608 | -37.1% |
| Stocks and contracts in progress | 3 | €196,130 | €172,880 | -€23,250 | -11.9% |
| Stocks | 30/36 | €196,130 | €172,880 | -€23,250 | -11.9% |
| Goods purchased for resale | 34 | €196,130 | €172,880 | -€23,250 | -11.9% |
| Amounts receivable within one year | 40/41 | €670,076 | €286,672 | -€383,405 | -57.2% |
| Trade receivables | 40 | €170,135 | €159,531 | -€10,604 | -6.2% |
| Other amounts receivable | 41 | €499,942 | €127,141 | -€372,801 | -74.6% |
| Cash at bank and in hand | 54/58 | €71,531 | €62,348 | -€9,184 | -12.8% |
| Deferred charges and accrued income | 490/1 | €21,867 | €82,098 | +€60,231 | +275% |
| Total equity and liabilities | 10/49 | €6,081,660 | €1,912,010 | -€4.2m | -68.6% |
| Equity | 10/15 | -€2,652,085 | -€4,004,495 | -€1.4m | -51.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €8,534,299 | €8,534,299 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,519,299 | €8,519,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,336,384 | -€12,688,794 | -€1.4m | -11.9% |
| Amounts payable | 17/49 | €8,733,744 | €5,916,505 | -€2.8m | -32.3% |
| Amounts payable within one year | 42/48 | €8,644,136 | €5,572,372 | -€3.1m | -35.5% |
| Trade debts | 44 | €1,443,995 | €1,406,274 | -€37,721 | -2.6% |
| Suppliers | 440/4 | €1,443,995 | €1,406,274 | -€37,721 | -2.6% |
| Taxes, remuneration and social security | 45 | €821,486 | €596,889 | -€224,597 | -27.3% |
| Taxes | 450/3 | €51,437 | €21,611 | -€29,827 | -58.0% |
| Remuneration and social security | 454/9 | €770,049 | €575,278 | -€194,771 | -25.3% |
| Other amounts payable | 47/48 | €6,378,655 | €3,569,210 | -€2.8m | -44.0% |
| Accrued charges and deferred income | 492/3 | €89,608 | €344,133 | +€254,525 | +284% |
| Operating income | 70/76A | €12,503,245 | €9,500,152 | -€3.0m | -24.0% |
| Turnover | 70 | €11,947,959 | €9,260,401 | -€2.7m | -22.5% |
| Own construction capitalised | 72 | - | €31,473 | +€31,473 | |
| Other operating income | 74 | €355,286 | €208,278 | -€147,008 | -41.4% |
| Non-recurring operating income | 76A | €200,000 | - | -€200,000 | |
| Operating charges | 60/66A | €12,812,297 | €10,563,821 | -€2.2m | -17.5% |
| Goods for resale, raw materials and consumables | 60 | €3,218,042 | €2,680,922 | -€537,120 | -16.7% |
| Purchases | 600/8 | €3,170,561 | €2,657,671 | -€512,889 | -16.2% |
| Change in stocks: decrease (increase) | 609 | €47,481 | €23,250 | -€24,231 | -51.0% |
| Services and other goods | 61 | €4,003,267 | €3,312,898 | -€690,370 | -17.2% |
| Remuneration, social security and pensions | 62 | €4,786,376 | €3,795,619 | -€990,756 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €751,762 | €702,369 | -€49,393 | -6.6% |
| Other operating charges | 640/8 | €52,850 | €72,014 | +€19,163 | +36.3% |
| Operating profit (loss) | 9901 | -€309,052 | -€1,063,669 | -€754,617 | -244% |
| Financial income | 75/76B | €8,838,584 | €144,734 | -€8.7m | -98.4% |
| Recurring financial income | 75 | €322,718 | €144,734 | -€177,983 | -55.2% |
| Income from financial fixed assets | 750 | €322,718 | €143,409 | -€179,309 | -55.6% |
| Other financial income | 752/9 | - | €1,325 | +€1,325 | |
| Non-recurring financial income | 76B | €8,515,866 | - | -€8.5m | |
| Financial charges | 65/66B | €1,997,800 | €432,734 | -€1.6m | -78.3% |
| Recurring financial charges | 65 | €739,666 | €352,734 | -€386,932 | -52.3% |
| Debt charges | 650 | €628,135 | €251,506 | -€376,628 | -60.0% |
| Other financial charges | 652/9 | €111,532 | €101,227 | -€10,304 | -9.2% |
| Non-recurring financial charges | 66B | €1,258,134 | €80,000 | -€1.2m | -93.6% |
| Profit (loss) for the period before taxes | 9903 | €6,531,732 | -€1,351,669 | -€7.9m | |
| Income taxes | 67/77 | €1,055 | €742 | -€314 | -29.7% |
| Taxes | 670/3 | €1,055 | €742 | -€314 | -29.7% |
| Profit (loss) for the period | 9904 | €6,530,677 | -€1,352,410 | -€7.9m | |
| Transfer to tax-exempt reserves | 689 | €8,515,866 | - | -€8.5m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,985,189 | -€1,352,410 | +€632,779 | +31.9% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.