Fresh 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.
Fresh Bar
Largest movements
- Cash -€41,536
down €41,536 (-57.6%), from €72,121 to €30,584
mainly Contributions, distributions and other (-€34,659) and Tax, wage and social debts (-€10,966)
- Receivables within one year -€7,317
down €7,317 (-28.4%), from €25,753 to €18,436
of which Other amounts receivable: -€4,577
- Tangible fixed assets -€3,052
down €3,052 (-41.4%), from €7,365 to €4,313
of which Furniture and vehicles: -€2,042
- Profit (loss) carried forward -€43,899
down €43,899 (-61.9%), from €70,922 to €27,024
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts -€10,966
down €10,966 (-67.4%), from €16,279 to €5,313
of which Taxes: -€9,618
- Other debts -€7,489
down €7,489 (-96.6%), from €7,750 to €261
- Trade debts -€2,263
down €2,263 (-36.1%), from €6,265 to €4,003
- Gross operating margin -€10,024
down €10,024 (-18.3%), from €54,883 to €44,859
- Financial charges +€6,014
up €6,014 (+155%), from €3,875 to €9,888
of which Non-recurring financial charges: +€4,914
- Depreciation -€4,443
down €4,443 (-59.3%), from €7,495 to €3,052
- Staff costs +€3,655
up €3,655 (+22.1%), from €16,551 to €20,206
- Write-downs +€2,437
up €2,437 (+95.8%), from €2,545 to €4,981
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 | €108,321 | €56,041 | -€52,280 | -48.3% |
| Fixed assets | 21/28 | €7,365 | €4,313 | -€3,052 | -41.4% |
| Tangible fixed assets | 22/27 | €7,365 | €4,313 | -€3,052 | -41.4% |
| Plant, machinery and equipment | 23 | €2,198 | €1,758 | -€440 | -20.0% |
| Furniture and vehicles | 24 | €2,317 | €275 | -€2,042 | -88.1% |
| Leasing and similar rights | 25 | €2,850 | €2,280 | -€570 | -20.0% |
| Current assets | 29/58 | €100,956 | €51,728 | -€49,228 | -48.8% |
| Amounts receivable within one year | 40/41 | €25,753 | €18,436 | -€7,317 | -28.4% |
| Trade receivables | 40 | €15,256 | €12,516 | -€2,740 | -18.0% |
| Other amounts receivable | 41 | €10,497 | €5,921 | -€4,577 | -43.6% |
| Cash at bank and in hand | 54/58 | €72,121 | €30,584 | -€41,536 | -57.6% |
| Deferred charges and accrued income | 490/1 | €3,082 | €2,707 | -€375 | -12.2% |
| Total equity and liabilities | 10/49 | €108,321 | €56,041 | -€52,280 | -48.3% |
| Equity | 10/15 | €77,122 | €45,624 | -€31,499 | -40.8% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Profit (loss) carried forward | 14 | €70,922 | €27,024 | -€43,899 | -61.9% |
| Amounts payable | 17/49 | €31,198 | €10,417 | -€20,781 | -66.6% |
| Amounts payable after more than one year | 17 | €904 | - | -€904 | |
| Financial debts | 170/4 | €904 | - | -€904 | |
| Amounts payable within one year | 42/48 | €30,295 | €10,417 | -€19,878 | -65.6% |
| Current portion of amounts payable after more than one year | 42 | - | €839 | +€839 | |
| Trade debts | 44 | €6,265 | €4,003 | -€2,263 | -36.1% |
| Suppliers | 440/4 | €6,265 | €4,003 | -€2,263 | -36.1% |
| Taxes, remuneration and social security | 45 | €16,279 | €5,313 | -€10,966 | -67.4% |
| Taxes | 450/3 | €12,563 | €2,945 | -€9,618 | -76.6% |
| Remuneration and social security | 454/9 | €3,716 | €2,368 | -€1,348 | -36.3% |
| Other amounts payable | 47/48 | €7,750 | €261 | -€7,489 | -96.6% |
| Remuneration, social security and pensions | 62 | €16,551 | €20,206 | +€3,655 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,495 | €3,052 | -€4,443 | -59.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,545 | €4,981 | +€2,437 | +95.8% |
| Other operating charges | 640/8 | €3,088 | €985 | -€2,103 | -68.1% |
| Gross operating margin | 9900 | €54,883 | €44,859 | -€10,024 | -18.3% |
| Operating profit (loss) | 9901 | €25,205 | €15,635 | -€9,570 | -38.0% |
| Financial income | 75/76B | €56 | €372 | +€316 | +564% |
| Recurring financial income | 75 | €56 | €372 | +€316 | +564% |
| Financial charges | 65/66B | €3,875 | €9,888 | +€6,014 | +155% |
| Recurring financial charges | 65 | €3,875 | €4,975 | +€1,100 | +28.4% |
| Non-recurring financial charges | 66B | - | €4,914 | +€4,914 | |
| Profit (loss) for the period before taxes | 9903 | €21,386 | €6,119 | -€15,267 | -71.4% |
| Income taxes | 67/77 | €4,690 | €2,959 | -€1,731 | -36.9% |
| Profit (loss) for the period | 9904 | €16,696 | €3,160 | -€13,536 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,696 | €3,160 | -€13,536 | -81.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.