NUBA-R: what changed
What changed
NUBA-R
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
-€11,286
2024 · -€46,760+€35,475
Equity
-€154,230
2024 · -€142,944-€11,286
Cash
€15,836
2024 · €18,988-€3,152
Balance sheet total
€164,640
2024 · €209,165-€44,524
Largest movements
Assets
- Tangible fixed assets -€32,457
down €32,457 (-23.9%), from €135,844 to €103,387
of which Plant, machinery and equipment: -€18,260
- Receivables within one year -€8,659
down €8,659 (-22.7%), from €38,158 to €29,499
of which Other amounts receivable: -€8,089
- Cash -€3,152
down €3,152 (-16.6%), from €18,988 to €15,836
mainly Debts after one year (-€46,498) and Other debts (-€16,490)
Equity and liabilities
- Debts after one year -€46,498
down €46,498 (-54.3%), from €85,680 to €39,182
- Current portion of long-term debt +€22,098
up €22,098 (+172%), from €12,816 to €34,914
- Other debts -€16,490
down €16,490 (-7.2%), from €228,751 to €212,262
- Advances received +€13,000
new in 2025: €13,000
- Profit (loss) carried forward -€11,286
down €11,286 (-6.9%), from -€163,404 to -€174,690
Income statement
- Gross operating margin +€25,888
up €25,888 (+246%), from €10,524 to €36,411
- Staff costs -€11,276
down €11,276 (-99.3%), from €11,356 to €80
- Financial charges +€2,772
up €2,772 (+51.5%), from €5,387 to €8,158
- Other operating charges -€2,459
down €2,459 (-41.8%), from €5,889 to €3,429
- Depreciation +€1,054
up €1,054 (+3.0%), from €34,788 to €35,842
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
-€46,760
Gross operating margin
+€25,888
Staff costs
+€11,276
Depreciation
-€1,054
Other operating charges
+€2,459
Other operating items
-€188
Financial income
-€135
Financial charges
-€2,772
Result 2025
-€11,286
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
+€26,163
Investment
-€3,385
Financing
-€25,931
Cash 2024
€18,988
From operations (derived)
+€26,163
Net result for the year
-€11,286
Depreciation
+€35,842
Receivables within one year
+€8,659
Deferred charges and accrued income
+€257
Trade debts
-€5,312
Tax, wage and social debts
+€1,494
Advances received
+€13,000
Other debts
-€16,490
Investment (derived)
-€3,385
Investment in fixed assets (net)
-€3,385
Financing
-€25,931
Debts after one year
-€46,498
Current portion of long-term debt
+€22,098
Short-term financial debts
-€1,531
Cash 2025
€15,836
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,165 | €164,640 | -€44,524 | -21.3% |
| Fixed assets | 21/28 | €135,874 | €103,417 | -€32,457 | -23.9% |
| Tangible fixed assets | 22/27 | €135,844 | €103,387 | -€32,457 | -23.9% |
| Land and buildings | 22 | €63,044 | €49,272 | -€13,772 | -21.8% |
| Plant, machinery and equipment | 23 | €59,543 | €41,283 | -€18,260 | -30.7% |
| Furniture and vehicles | 24 | €13,256 | €9,056 | -€4,200 | -31.7% |
| Other tangible fixed assets | 26 | - | €3,776 | +€3,776 | |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €73,291 | €61,224 | -€12,067 | -16.5% |
| Stocks and contracts in progress | 3 | €11,548 | €11,548 | = | 0.0% |
| Stocks | 30/36 | €11,548 | €11,548 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,158 | €29,499 | -€8,659 | -22.7% |
| Trade receivables | 40 | €570 | €0 | -€570 | -100% |
| Other amounts receivable | 41 | €37,588 | €29,499 | -€8,089 | -21.5% |
| Cash at bank and in hand | 54/58 | €18,988 | €15,836 | -€3,152 | -16.6% |
| Deferred charges and accrued income | 490/1 | €4,597 | €4,340 | -€257 | -5.6% |
| Total equity and liabilities | 10/49 | €209,165 | €164,640 | -€44,524 | -21.3% |
| Equity | 10/15 | -€142,944 | -€154,230 | -€11,286 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,404 | -€174,690 | -€11,286 | -6.9% |
| Amounts payable | 17/49 | €352,109 | €318,870 | -€33,239 | -9.4% |
| Amounts payable after more than one year | 17 | €85,680 | €39,182 | -€46,498 | -54.3% |
| Financial debts | 170/4 | €85,680 | €39,182 | -€46,498 | -54.3% |
| Amounts payable within one year | 42/48 | €266,429 | €279,688 | +€13,259 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €12,816 | €34,914 | +€22,098 | +172% |
| Financial debts | 43 | €1,841 | €310 | -€1,531 | -83.2% |
| Credit institutions | 430/8 | €1,841 | €310 | -€1,531 | -83.2% |
| Trade debts | 44 | €11,312 | €6,000 | -€5,312 | -47.0% |
| Suppliers | 440/4 | €11,312 | €6,000 | -€5,312 | -47.0% |
| Advances received on contracts in progress | 46 | - | €13,000 | +€13,000 | |
| Taxes, remuneration and social security | 45 | €11,708 | €13,202 | +€1,494 | +12.8% |
| Taxes | 450/3 | €9,196 | €10,702 | +€1,506 | +16.4% |
| Remuneration and social security | 454/9 | €2,512 | €2,500 | -€12 | -0.5% |
| Other amounts payable | 47/48 | €228,751 | €212,262 | -€16,490 | -7.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €33,498 | €1 | -€33,497 | -100.0% |
| Remuneration, social security and pensions | 62 | €11,356 | €80 | -€11,276 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,788 | €35,842 | +€1,054 | +3.0% |
| Other operating charges | 640/8 | €5,889 | €3,429 | -€2,459 | -41.8% |
| Non-recurring operating charges | 66A | - | €188 | +€188 | |
| Gross operating margin | 9900 | €10,524 | €36,411 | +€25,888 | +246% |
| Operating profit (loss) | 9901 | -€41,509 | -€3,128 | +€38,382 | +92.5% |
| Financial income | 75/76B | €136 | €1 | -€135 | -99.6% |
| Recurring financial income | 75 | €136 | €1 | -€135 | -99.6% |
| Financial charges | 65/66B | €5,387 | €8,158 | +€2,772 | +51.5% |
| Recurring financial charges | 65 | €5,387 | €8,158 | +€2,772 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | -€46,760 | -€11,286 | +€35,475 | +75.9% |
| Profit (loss) for the period | 9904 | -€46,760 | -€11,286 | +€35,475 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,760 | -€11,286 | +€35,475 | +75.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.