Le bar à tartes: 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.
Le bar à tartes
Largest movements
- Receivables within one year +€11,587
up €11,587 (+37.5%), from €30,877 to €42,463
of which Trade receivables: +€7,699
- Tangible fixed assets -€5,230
down €5,230 (-21.8%), from €23,970 to €18,739
of which Furniture and vehicles: -€4,863
- Cash -€3,483
down €3,483 (-13.7%), from €25,353 to €21,871
mainly Receivables within one year (-€11,587) and Tax, wage and social debts (-€9,767)
- Tax, wage and social debts -€9,767
down €9,767 (-60.2%), from €16,236 to €6,469
of which Taxes: -€6,435
- Other debts +€9,109
up €9,109 (+230%), from €3,963 to €13,072
- Trade debts +€3,433
up €3,433 (+13.3%), from €25,898 to €29,331
- Staff costs +€6,837
up €6,837, from €0 to €6,837
- Depreciation +€2,396
up €2,396 (+31.0%), from €7,724 to €10,120
- Other operating charges -€1,877
down €1,877 (-76.0%), from €2,469 to €591
- Gross operating margin +€1,622
up €1,622 (+8.6%), from €18,806 to €20,428
- Taxes -€717
down €717 (-29.7%), from €2,415 to €1,698
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 | €84,305 | €87,754 | +€3,448 | +4.1% |
| Fixed assets | 21/28 | €24,960 | €19,729 | -€5,230 | -21.0% |
| Tangible fixed assets | 22/27 | €23,970 | €18,739 | -€5,230 | -21.8% |
| Plant, machinery and equipment | 23 | €9,919 | €9,651 | -€268 | -2.7% |
| Furniture and vehicles | 24 | €13,859 | €8,995 | -€4,863 | -35.1% |
| Other tangible fixed assets | 26 | €192 | €93 | -€99 | -51.7% |
| Financial fixed assets | 28 | €990 | €990 | = | 0.0% |
| Current assets | 29/58 | €59,346 | €68,024 | +€8,679 | +14.6% |
| Stocks and contracts in progress | 3 | €2,530 | €2,987 | +€457 | +18.1% |
| Stocks | 30/36 | €2,530 | €2,987 | +€457 | +18.1% |
| Amounts receivable within one year | 40/41 | €30,877 | €42,463 | +€11,587 | +37.5% |
| Trade receivables | 40 | €28,291 | €35,991 | +€7,699 | +27.2% |
| Other amounts receivable | 41 | €2,585 | €6,473 | +€3,887 | +150% |
| Cash at bank and in hand | 54/58 | €25,353 | €21,871 | -€3,483 | -13.7% |
| Deferred charges and accrued income | 490/1 | €586 | €703 | +€118 | +20.1% |
| Total equity and liabilities | 10/49 | €84,305 | €87,754 | +€3,448 | +4.1% |
| Equity | 10/15 | €38,208 | €38,881 | +€673 | +1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,208 | €18,881 | +€673 | +3.7% |
| Amounts payable | 17/49 | €46,097 | €48,873 | +€2,775 | +6.0% |
| Amounts payable within one year | 42/48 | €46,097 | €48,873 | +€2,775 | +6.0% |
| Trade debts | 44 | €25,898 | €29,331 | +€3,433 | +13.3% |
| Suppliers | 440/4 | €25,898 | €29,331 | +€3,433 | +13.3% |
| Taxes, remuneration and social security | 45 | €16,236 | €6,469 | -€9,767 | -60.2% |
| Taxes | 450/3 | €9,536 | €3,101 | -€6,435 | -67.5% |
| Remuneration and social security | 454/9 | €6,700 | €3,368 | -€3,332 | -49.7% |
| Other amounts payable | 47/48 | €3,963 | €13,072 | +€9,109 | +230% |
| Remuneration, social security and pensions | 62 | €0 | €6,837 | +€6,837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,724 | €10,120 | +€2,396 | +31.0% |
| Other operating charges | 640/8 | €2,469 | €591 | -€1,877 | -76.0% |
| Gross operating margin | 9900 | €18,806 | €20,428 | +€1,622 | +8.6% |
| Operating profit (loss) | 9901 | €8,613 | €2,879 | -€5,734 | -66.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -58.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -58.3% |
| Financial charges | 65/66B | €587 | €509 | -€79 | -13.4% |
| Recurring financial charges | 65 | €587 | €509 | -€79 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €8,026 | €2,371 | -€5,655 | -70.5% |
| Income taxes | 67/77 | €2,415 | €1,698 | -€717 | -29.7% |
| Profit (loss) for the period | 9904 | €5,611 | €673 | -€4,938 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,611 | €673 | -€4,938 | -88.0% |
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 31 October 2026 via checked.be.