GOZAR: what changed
What changed
GOZAR
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€9,331
2024 · €14,901-€5,571
Equity
€169,830
2024 · €257,000-€87,169
Cash
€39,725
2024 · €18,023+€21,702
Balance sheet total
€412,657
2024 · €398,142+€14,516
Largest movements
Assets
- Receivables within one year -€26,309
down €26,309 (-9.9%), from €264,440 to €238,131
of which Other amounts receivable: -€27,858
- Cash +€21,702
up €21,702 (+120%), from €18,023 to €39,725
mainly Other debts (+€96,500) and Depreciation (+€27,152)
- Tangible fixed assets +€11,844
up €11,844 (+14.9%), from €79,341 to €91,185
of which Plant, machinery and equipment: +€17,614
- Stocks and contracts +€4,847
up €4,847 (+14.0%), from €34,738 to €39,585
Equity and liabilities
- Other debts +€96,500
new in 2025: €96,500
- Reserves -€87,169
down €87,169 (-36.6%), from €238,400 to €151,230
of which Distributable reserves: -€87,169
- Tax, wage and social debts +€12,834
up €12,834 (+33.5%), from €38,282 to €51,116
of which Remuneration and social security: +€19,004
- Current portion of long-term debt -€7,285
down €7,285 (-70.1%), from €10,397 to €3,112
Income statement
- Staff costs +€8,931
up €8,931 (+1.3%), from €683,622 to €692,553
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.
Result 2024
€14,901
Gross operating margin
-€681
Staff costs
-€8,931
Depreciation
+€5,316
Other operating charges
-€943
Other operating items
-€5,582
Financial income
-€1,680
Financial charges
+€761
Taxes
+€6,171
Result 2025
€9,331
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€168,915
Investment
-€38,997
Financing
-€108,216
Cash 2024
€18,023
From operations (derived)
+€168,915
Net result for the year
+€9,331
Depreciation
+€27,152
Stocks and contracts
-€4,847
Receivables within one year
+€26,309
Deferred charges and accrued income
-€2,431
Trade debts
+€4,067
Tax, wage and social debts
+€12,834
Other debts
+€96,500
Investment (derived)
-€38,997
Investment in fixed assets (net)
-€38,997
Financing
-€108,216
Debts after one year
-€2,694
Current portion of long-term debt
-€7,285
Short-term financial debts
-€1,737
Contributions, distributions and other
-€96,500
Cash 2025
€39,725
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €398,142 | €412,657 | +€14,516 | +3.6% |
| Fixed assets | 21/28 | €79,341 | €91,185 | +€11,844 | +14.9% |
| Tangible fixed assets | 22/27 | €79,341 | €91,185 | +€11,844 | +14.9% |
| Land and buildings | 22 | €10,464 | €6,506 | -€3,957 | -37.8% |
| Plant, machinery and equipment | 23 | €24,474 | €42,088 | +€17,614 | +72.0% |
| Furniture and vehicles | 24 | €3,309 | €3,886 | +€577 | +17.4% |
| Other tangible fixed assets | 26 | €41,095 | €38,705 | -€2,390 | -5.8% |
| Current assets | 29/58 | €318,800 | €321,472 | +€2,671 | +0.8% |
| Stocks and contracts in progress | 3 | €34,738 | €39,585 | +€4,847 | +14.0% |
| Stocks | 30/36 | €34,738 | €39,585 | +€4,847 | +14.0% |
| Amounts receivable within one year | 40/41 | €264,440 | €238,131 | -€26,309 | -9.9% |
| Trade receivables | 40 | - | €1,549 | +€1,549 | |
| Other amounts receivable | 41 | €264,440 | €236,582 | -€27,858 | -10.5% |
| Cash at bank and in hand | 54/58 | €18,023 | €39,725 | +€21,702 | +120% |
| Deferred charges and accrued income | 490/1 | €1,599 | €4,030 | +€2,431 | +152% |
| Total equity and liabilities | 10/49 | €398,142 | €412,657 | +€14,516 | +3.6% |
| Equity | 10/15 | €257,000 | €169,830 | -€87,169 | -33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €238,400 | €151,230 | -€87,169 | -36.6% |
| Tax-exempt reserves | 132 | €32,750 | €32,750 | = | 0.0% |
| Distributable reserves | 133 | €205,650 | €118,480 | -€87,169 | -42.4% |
| Amounts payable | 17/49 | €141,142 | €242,827 | +€101,685 | +72.0% |
| Amounts payable after more than one year | 17 | €2,694 | - | -€2,694 | |
| Financial debts | 170/4 | €2,694 | - | -€2,694 | |
| Amounts payable within one year | 42/48 | €138,447 | €242,827 | +€104,379 | +75.4% |
| Current portion of amounts payable after more than one year | 42 | €10,397 | €3,112 | -€7,285 | -70.1% |
| Financial debts | 43 | €51,478 | €49,741 | -€1,737 | -3.4% |
| Other loans | 439 | €51,478 | €49,741 | -€1,737 | -3.4% |
| Trade debts | 44 | €38,290 | €42,358 | +€4,067 | +10.6% |
| Suppliers | 440/4 | €38,290 | €42,358 | +€4,067 | +10.6% |
| Taxes, remuneration and social security | 45 | €38,282 | €51,116 | +€12,834 | +33.5% |
| Taxes | 450/3 | €18,592 | €12,422 | -€6,170 | -33.2% |
| Remuneration and social security | 454/9 | €19,691 | €38,694 | +€19,004 | +96.5% |
| Other amounts payable | 47/48 | - | €96,500 | +€96,500 | |
| Remuneration, social security and pensions | 62 | €683,622 | €692,553 | +€8,931 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,468 | €27,152 | -€5,316 | -16.4% |
| Other operating charges | 640/8 | €3,001 | €3,945 | +€943 | +31.4% |
| Non-recurring operating charges | 66A | - | €5,582 | +€5,582 | |
| Gross operating margin | 9900 | €763,474 | €762,792 | -€681 | -0.1% |
| Operating profit (loss) | 9901 | €44,382 | €33,560 | -€10,823 | -24.4% |
| Financial income | 75/76B | €2,298 | €618 | -€1,680 | -73.1% |
| Recurring financial income | 75 | €2,298 | €618 | -€1,680 | -73.1% |
| Financial charges | 65/66B | €13,155 | €12,394 | -€761 | -5.8% |
| Recurring financial charges | 65 | €13,155 | €12,394 | -€761 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €33,525 | €21,784 | -€11,741 | -35.0% |
| Income taxes | 67/77 | €18,624 | €12,453 | -€6,171 | -33.1% |
| Profit (loss) for the period | 9904 | €14,901 | €9,331 | -€5,571 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,901 | €9,331 | -€5,571 | -37.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.