FOOD - BAR: what changed
FOOD - BAR
Largest movements
- Deferred charges and accrued income -€18,707
no longer reported in 2025 (was €18,707)
- Receivables within one year -€10,897
down €10,897 (-35.9%), from €30,366 to €19,469
of which Trade receivables: -€11,099
- Tangible fixed assets -€7,714
down €7,714 (-52.5%), from €14,690 to €6,977
of which Plant, machinery and equipment: -€5,413
- Cash +€7,323
up €7,323 (+477%), from €1,534 to €8,857
mainly Deferred charges and accrued income (+€18,707) and Receivables within one year (+€10,897)
- Debts after one year -€37,500
no longer reported in 2025 (was €37,500)
- Trade debts +€7,393
up €7,393 (+582%), from €1,270 to €8,663
- Other debts +€5,133
up €5,133 (+113%), from €4,544 to €9,677
- Profit (loss) carried forward -€2,722
down €2,722 (-59.4%), from -€4,585 to -€7,307
- Tax, wage and social debts -€2,298
down €2,298 (-29.1%), from €7,888 to €5,589
- Gross operating margin -€6,604
down €6,604 (-37.6%), from €17,546 to €10,942
- Depreciation -€1,299
down €1,299 (-14.4%), from €9,013 to €7,714
- Other operating charges -€1,223
down €1,223 (-65.0%), from €1,882 to €659
- Taxes -€845
down €845 (-37.3%), from €2,262 to €1,418
- Financial charges +€369
up €369 (+10.5%), from €3,505 to €3,874
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,297 | €35,303 | -€29,994 | -45.9% |
| Fixed assets | 21/28 | €14,690 | €6,977 | -€7,714 | -52.5% |
| Tangible fixed assets | 22/27 | €14,690 | €6,977 | -€7,714 | -52.5% |
| Plant, machinery and equipment | 23 | €8,719 | €3,306 | -€5,413 | -62.1% |
| Furniture and vehicles | 24 | €5,971 | €3,671 | -€2,301 | -38.5% |
| Current assets | 29/58 | €50,606 | €28,326 | -€22,280 | -44.0% |
| Amounts receivable within one year | 40/41 | €30,366 | €19,469 | -€10,897 | -35.9% |
| Trade receivables | 40 | €30,366 | €19,267 | -€11,099 | -36.6% |
| Other amounts receivable | 41 | - | €202 | +€202 | |
| Cash at bank and in hand | 54/58 | €1,534 | €8,857 | +€7,323 | +477% |
| Deferred charges and accrued income | 490/1 | €18,707 | - | -€18,707 | |
| Total equity and liabilities | 10/49 | €65,297 | €35,303 | -€29,994 | -45.9% |
| Equity | 10/15 | €14,095 | €11,373 | -€2,722 | -19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80 | €80 | = | 0.0% |
| Non-distributable reserves | 130/1 | €80 | €80 | = | 0.0% |
| Reserves not available under the articles | 1311 | €80 | €80 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,585 | -€7,307 | -€2,722 | -59.4% |
| Amounts payable | 17/49 | €51,202 | €23,930 | -€27,272 | -53.3% |
| Amounts payable after more than one year | 17 | €37,500 | - | -€37,500 | |
| Other amounts payable | 178/9 | €37,500 | - | -€37,500 | |
| Amounts payable within one year | 42/48 | €13,702 | €23,930 | +€10,228 | +74.6% |
| Trade debts | 44 | €1,270 | €8,663 | +€7,393 | +582% |
| Suppliers | 440/4 | €1,270 | €8,663 | +€7,393 | +582% |
| Taxes, remuneration and social security | 45 | €7,888 | €5,589 | -€2,298 | -29.1% |
| Taxes | 450/3 | €7,888 | €5,589 | -€2,298 | -29.1% |
| Other amounts payable | 47/48 | €4,544 | €9,677 | +€5,133 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,013 | €7,714 | -€1,299 | -14.4% |
| Other operating charges | 640/8 | €1,882 | €659 | -€1,223 | -65.0% |
| Gross operating margin | 9900 | €17,546 | €10,942 | -€6,604 | -37.6% |
| Operating profit (loss) | 9901 | €6,652 | €2,569 | -€4,082 | -61.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -74.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -74.4% |
| Financial charges | 65/66B | €3,505 | €3,874 | +€369 | +10.5% |
| Recurring financial charges | 65 | €3,505 | €3,874 | +€369 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €3,148 | -€1,304 | -€4,452 | |
| Income taxes | 67/77 | €2,262 | €1,418 | -€845 | -37.3% |
| Profit (loss) for the period | 9904 | €886 | -€2,722 | -€3,607 | |
| Profit (loss) for the period to be appropriated | 9905 | €886 | -€2,722 | -€3,607 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.