COFFEE HOUSE BARA: 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.
COFFEE HOUSE BARA
Largest movements
- Cash +€21,835
up €21,835 (+62.0%), from €35,244 to €57,079
mainly Net result for the year (+€9,670) and Receivables within one year (+€4,561)
- Receivables within one year -€4,561
no longer reported in 2025 (was €4,561)
- Reserves +€7,656
up €7,656 (+412%), from €1,859 to €9,516
of which Distributable reserves: +€7,656
- Tax, wage and social debts +€3,983
up €3,983 (+464%), from €858 to €4,841
- Trade debts +€3,669
up €3,669 (+355%), from €1,034 to €4,703
- Profit (loss) carried forward +€2,014
up €2,014 (+10.8%), from €18,659 to €20,673
- Gross operating margin +€7,794
up €7,794 (+119%), from €6,535 to €14,330
- Taxes +€2,888
new in 2025: €2,888
- Other operating charges +€421
up €421 (+71.2%), from €591 to €1,013
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 | €41,474 | €58,325 | +€16,851 | +40.6% |
| Fixed assets | 21/28 | €1,669 | €1,246 | -€423 | -25.3% |
| Tangible fixed assets | 22/27 | €752 | €329 | -€423 | -56.2% |
| Furniture and vehicles | 24 | €752 | €329 | -€423 | -56.2% |
| Financial fixed assets | 28 | €917 | €917 | = | 0.0% |
| Current assets | 29/58 | €39,805 | €57,079 | +€17,274 | +43.4% |
| Amounts receivable within one year | 40/41 | €4,561 | - | -€4,561 | |
| Trade receivables | 40 | €4,561 | - | -€4,561 | |
| Cash at bank and in hand | 54/58 | €35,244 | €57,079 | +€21,835 | +62.0% |
| Total equity and liabilities | 10/49 | €41,474 | €58,325 | +€16,851 | +40.6% |
| Equity | 10/15 | €39,110 | €48,781 | +€9,670 | +24.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €9,516 | +€7,656 | +412% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €7,656 | +€7,656 | |
| Profit (loss) carried forward | 14 | €18,659 | €20,673 | +€2,014 | +10.8% |
| Amounts payable | 17/49 | €2,363 | €9,544 | +€7,181 | +304% |
| Amounts payable within one year | 42/48 | €2,363 | €9,544 | +€7,181 | +304% |
| Trade debts | 44 | €1,034 | €4,703 | +€3,669 | +355% |
| Suppliers | 440/4 | €1,034 | €4,703 | +€3,669 | +355% |
| Taxes, remuneration and social security | 45 | €858 | €4,841 | +€3,983 | +464% |
| Taxes | 450/3 | €858 | €4,841 | +€3,983 | +464% |
| Other amounts payable | 47/48 | €471 | - | -€471 | |
| Remuneration, social security and pensions | 62 | €178 | €153 | -€25 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €423 | -€67 | -13.6% |
| Other operating charges | 640/8 | €591 | €1,013 | +€421 | +71.2% |
| Gross operating margin | 9900 | €6,535 | €14,330 | +€7,794 | +119% |
| Operating profit (loss) | 9901 | €5,277 | €12,741 | +€7,465 | +141% |
| Financial income | 75/76B | €18 | €6 | -€12 | -65.0% |
| Recurring financial income | 75 | €18 | €6 | -€12 | -65.0% |
| Financial charges | 65/66B | €196 | €190 | -€6 | -3.3% |
| Recurring financial charges | 65 | €196 | €190 | -€6 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €5,099 | €12,558 | +€7,460 | +146% |
| Income taxes | 67/77 | - | €2,888 | +€2,888 | |
| Profit (loss) for the period | 9904 | €5,099 | €9,670 | +€4,572 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,099 | €9,670 | +€4,572 | +89.7% |
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 30 October 2026 via checked.be.