Gastrobar Cirk: 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.
Gastrobar Cirk
Largest movements
- Cash +€106,829
up €106,829 (+247%), from €43,283 to €150,113
mainly Debts after one year (+€66,600) and Net result for the year (+€55,036)
- Tangible fixed assets +€97,797
up €97,797 (+118%), from €83,136 to €180,932
of which Land and buildings: +€69,249
- Stocks and contracts +€10,685
new in 2025: €10,685
- Debts after one year +€66,600
up €66,600 (+130%), from €51,391 to €117,991
- Reserves +€47,110
new in 2025: €47,110
- Tax, wage and social debts +€32,287
new in 2025: €32,287
of which Taxes: +€21,291
- Trade debts +€27,494
up €27,494 (+5,257%), from €523 to €28,017
- Other debts +€21,931
up €21,931 (+36.7%), from €59,734 to €81,665
- Gross operating margin +€194,221
up €194,221, from -€5,067 to €189,154
- Staff costs +€97,488
new in 2025: €97,488
- Depreciation +€20,323
up €20,323 (+756%), from €2,687 to €23,009
- Financial charges +€6,957
up €6,957 (+10,217%), from €68 to €7,025
- Taxes +€6,686
new in 2025: €6,686
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 | €136,332 | €352,758 | +€216,427 | +159% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €83,686 | €183,482 | +€99,797 | +119% |
| Tangible fixed assets | 22/27 | €83,136 | €180,932 | +€97,797 | +118% |
| Land and buildings | 22 | €70,745 | €139,994 | +€69,249 | +97.9% |
| Plant, machinery and equipment | 23 | €3,829 | €23,351 | +€19,521 | +510% |
| Furniture and vehicles | 24 | €8,562 | €17,588 | +€9,026 | +105% |
| Financial fixed assets | 28 | €550 | €2,550 | +€2,000 | +364% |
| Current assets | 29/58 | €52,646 | €169,276 | +€116,630 | +222% |
| Stocks and contracts in progress | 3 | - | €10,685 | +€10,685 | |
| Stocks | 30/36 | - | €10,685 | +€10,685 | |
| Amounts receivable within one year | 40/41 | €9,321 | €7,599 | -€1,722 | -18.5% |
| Trade receivables | 40 | €1,000 | €5,346 | +€4,346 | +435% |
| Other amounts receivable | 41 | €8,321 | €2,253 | -€6,069 | -72.9% |
| Cash at bank and in hand | 54/58 | €43,283 | €150,113 | +€106,829 | +247% |
| Deferred charges and accrued income | 490/1 | €41 | €880 | +€839 | +2,051% |
| Total equity and liabilities | 10/49 | €136,332 | €352,758 | +€216,427 | +159% |
| Equity | 10/15 | €12,074 | €67,110 | +€55,036 | +456% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €47,110 | +€47,110 | |
| Distributable reserves | 133 | - | €47,110 | +€47,110 | |
| Profit (loss) carried forward | 14 | -€7,926 | - | +€7,926 | |
| Amounts payable | 17/49 | €124,257 | €285,648 | +€161,391 | +130% |
| Amounts payable after more than one year | 17 | €51,391 | €117,991 | +€66,600 | +130% |
| Financial debts | 170/4 | €51,391 | €117,991 | +€66,600 | +130% |
| Amounts payable within one year | 42/48 | €72,866 | €167,658 | +€94,791 | +130% |
| Current portion of amounts payable after more than one year | 42 | €12,609 | €25,689 | +€13,080 | +104% |
| Trade debts | 44 | €523 | €28,017 | +€27,494 | +5,257% |
| Suppliers | 440/4 | €523 | €28,017 | +€27,494 | +5,257% |
| Taxes, remuneration and social security | 45 | - | €32,287 | +€32,287 | |
| Taxes | 450/3 | - | €21,291 | +€21,291 | |
| Remuneration and social security | 454/9 | - | €10,996 | +€10,996 | |
| Other amounts payable | 47/48 | €59,734 | €81,665 | +€21,931 | +36.7% |
| Remuneration, social security and pensions | 62 | - | €97,488 | +€97,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,687 | €23,009 | +€20,323 | +756% |
| Other operating charges | 640/8 | €104 | €334 | +€230 | +221% |
| Gross operating margin | 9900 | -€5,067 | €189,154 | +€194,221 | |
| Operating profit (loss) | 9901 | -€7,858 | €68,322 | +€76,180 | |
| Financial income | 75/76B | - | €424 | +€424 | |
| Recurring financial income | 75 | - | €424 | +€424 | |
| Financial charges | 65/66B | €68 | €7,025 | +€6,957 | +10,217% |
| Recurring financial charges | 65 | €68 | €7,025 | +€6,957 | +10,217% |
| Profit (loss) for the period before taxes | 9903 | -€7,926 | €61,721 | +€69,647 | |
| Income taxes | 67/77 | - | €6,686 | +€6,686 | |
| Profit (loss) for the period | 9904 | -€7,926 | €55,036 | +€62,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,926 | €55,036 | +€62,961 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.