SINATRA BAR: what changed
Two fiscal 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.
SINATRA BAR
Largest movements
- Receivables within one year +€22,709
up €22,709 (+38.6%), from €58,834 to €81,543
of which Trade receivables: +€46,686
- Tangible fixed assets -€8,487
down €8,487 (-19.8%), from €42,891 to €34,403
of which Furniture and vehicles: -€5,442
- Cash -€6,137
down €6,137 (-56.6%), from €10,848 to €4,712
mainly Debts after one year (-€52,867) and Receivables within one year (-€22,709)
- Stocks and contracts +€2,500
up €2,500 (+23.8%), from €10,500 to €13,000
- Debts after one year -€52,867
down €52,867 (-76.2%), from €69,424 to €16,557
- Accrued charges and deferred income +€32,168
new in 2025: €32,168
- Trade debts +€21,488
up €21,488 (+188.8%), from €11,381 to €32,868
- Tax, wage and social debts +€10,345
up €10,345 (+61.3%), from €16,864 to €27,209
of which Taxes: +€11,131
- Current portion of long-term debt -€5,419
down €5,419 (-34.6%), from €15,680 to €10,261
- Gross operating margin -€30,100
down €30,100 (-60.4%), from €49,819 to €19,719
- Staff costs -€10,716
down €10,716, from €10,579 to -€137
- Taxes -€2,627
down €2,627 (-55.8%), from €4,710 to €2,083
- Other operating charges -€1,391
down €1,391 (-61.6%), from €2,259 to €869
- Depreciation +€1,130
up €1,130 (+10.8%), from €10,482 to €11,612
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.
Cash bridge derived
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 | €128,233 | €139,142 | +€10,910 | +8.5% |
| Fixed assets | 21/28 | €48,051 | €39,563 | -€8,487 | -17.7% |
| Tangible fixed assets | 22/27 | €42,891 | €34,403 | -€8,487 | -19.8% |
| Land and buildings | 22 | €14,384 | €12,615 | -€1,769 | -12.3% |
| Plant, machinery and equipment | 23 | €14,673 | €13,396 | -€1,277 | -8.7% |
| Furniture and vehicles | 24 | €13,834 | €8,392 | -€5,442 | -39.3% |
| Financial fixed assets | 28 | €5,160 | €5,160 | = | 0.0% |
| Current assets | 29/58 | €80,182 | €99,579 | +€19,397 | +24.2% |
| Stocks and contracts in progress | 3 | €10,500 | €13,000 | +€2,500 | +23.8% |
| Stocks | 30/36 | €10,500 | €13,000 | +€2,500 | +23.8% |
| Amounts receivable within one year | 40/41 | €58,834 | €81,543 | +€22,709 | +38.6% |
| Trade receivables | 40 | €0 | €46,686 | +€46,686 | |
| Other amounts receivable | 41 | €58,834 | €34,857 | -€23,977 | -40.8% |
| Cash at bank and in hand | 54/58 | €10,848 | €4,712 | -€6,137 | -56.6% |
| Deferred charges and accrued income | 490/1 | - | €325 | +€325 | |
| Total equity and liabilities | 10/49 | €128,233 | €139,142 | +€10,910 | +8.5% |
| Equity | 10/15 | €14,883 | €20,079 | +€5,195 | +34.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,883 | €19,079 | +€5,195 | +37.4% |
| Amounts payable | 17/49 | €113,349 | €119,064 | +€5,714 | +5.0% |
| Amounts payable after more than one year | 17 | €69,424 | €16,557 | -€52,867 | -76.2% |
| Financial debts | 170/4 | €69,424 | €16,557 | -€52,867 | -76.2% |
| Amounts payable within one year | 42/48 | €43,925 | €70,338 | +€26,413 | +60.1% |
| Current portion of amounts payable after more than one year | 42 | €15,680 | €10,261 | -€5,419 | -34.6% |
| Trade debts | 44 | €11,381 | €32,868 | +€21,488 | +188.8% |
| Suppliers | 440/4 | €11,381 | €32,868 | +€21,488 | +188.8% |
| Taxes, remuneration and social security | 45 | €16,864 | €27,209 | +€10,345 | +61.3% |
| Taxes | 450/3 | €16,078 | €27,209 | +€11,131 | +69.2% |
| Remuneration and social security | 454/9 | €786 | €0 | -€786 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €32,168 | +€32,168 | |
| Remuneration, social security and pensions | 62 | €10,579 | -€137 | -€10,716 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,482 | €11,612 | +€1,130 | +10.8% |
| Other operating charges | 640/8 | €2,259 | €869 | -€1,391 | -61.6% |
| Gross operating margin | 9900 | €49,819 | €19,719 | -€30,100 | -60.4% |
| Operating profit (loss) | 9901 | €26,499 | €7,375 | -€19,123 | -72.2% |
| Financial income | 75/76B | €2,307 | €1,815 | -€492 | -21.3% |
| Recurring financial income | 75 | €2,307 | €1,815 | -€492 | -21.3% |
| Financial charges | 65/66B | €1,711 | €1,912 | +€201 | +11.8% |
| Recurring financial charges | 65 | €1,711 | €1,912 | +€201 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €27,095 | €7,278 | -€19,817 | -73.1% |
| Income taxes | 67/77 | €4,710 | €2,083 | -€2,627 | -55.8% |
| Profit (loss) for the period | 9904 | €22,385 | €5,195 | -€17,189 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,385 | €5,195 | -€17,189 | -76.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.