THE IRISH PUB: 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.
THE IRISH PUB
Largest movements
- Receivables within one year +€17,850
up €17,850 (+2,126%), from €840 to €18,690
of which Trade receivables: +€18,000
- Tangible fixed assets -€8,733
down €8,733 (-5.2%), from €167,531 to €158,798
- Cash -€4,265
down €4,265 (-20.9%), from €20,417 to €16,152
mainly Receivables within one year (-€17,850) and Debts after one year (-€11,249)
- Reserves +€13,820
up €13,820 (+187%), from €7,400 to €21,220
- Debts after one year -€11,249
down €11,249 (-12.5%), from €90,336 to €79,087
- Gross operating margin +€22,847
up €22,847 (+605%), from €3,778 to €26,625
- Taxes +€1,382
new in 2025: €1,382
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 | €188,788 | €193,640 | +€4,852 | +2.6% |
| Fixed assets | 21/28 | €167,531 | €158,798 | -€8,733 | -5.2% |
| Tangible fixed assets | 22/27 | €167,531 | €158,798 | -€8,733 | -5.2% |
| Land and buildings | 22 | €167,531 | €158,798 | -€8,733 | -5.2% |
| Current assets | 29/58 | €21,257 | €34,841 | +€13,585 | +63.9% |
| Amounts receivable within one year | 40/41 | €840 | €18,690 | +€17,850 | +2,126% |
| Trade receivables | 40 | - | €18,000 | +€18,000 | |
| Other amounts receivable | 41 | €840 | €690 | -€150 | -17.8% |
| Cash at bank and in hand | 54/58 | €20,417 | €16,152 | -€4,265 | -20.9% |
| Total equity and liabilities | 10/49 | €188,788 | €193,640 | +€4,852 | +2.6% |
| Equity | 10/15 | €84,593 | €98,415 | +€13,822 | +16.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €7,400 | €21,220 | +€13,820 | +187% |
| Distributable reserves | 133 | €7,400 | €21,220 | +€13,820 | +187% |
| Profit (loss) carried forward | 14 | -€2,807 | -€2,805 | +€2 | +0.1% |
| Amounts payable | 17/49 | €104,195 | €95,225 | -€8,970 | -8.6% |
| Amounts payable after more than one year | 17 | €90,336 | €79,087 | -€11,249 | -12.5% |
| Financial debts | 170/4 | €90,336 | €79,087 | -€11,249 | -12.5% |
| Amounts payable within one year | 42/48 | €12,530 | €14,759 | +€2,229 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €11,058 | €11,249 | +€192 | +1.7% |
| Trade debts | 44 | €392 | €405 | +€12 | +3.1% |
| Suppliers | 440/4 | €392 | €405 | +€12 | +3.1% |
| Taxes, remuneration and social security | 45 | - | €1,382 | +€1,382 | |
| Taxes | 450/3 | - | €1,382 | +€1,382 | |
| Other amounts payable | 47/48 | €1,079 | €1,723 | +€643 | +59.6% |
| Accrued charges and deferred income | 492/3 | €1,330 | €1,379 | +€50 | +3.7% |
| Remuneration, social security and pensions | 62 | -€116 | - | +€116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,733 | €8,733 | = | 0.0% |
| Other operating charges | 640/8 | €782 | €802 | +€20 | +2.5% |
| Gross operating margin | 9900 | €3,778 | €26,625 | +€22,847 | +605% |
| Operating profit (loss) | 9901 | -€5,621 | €17,090 | +€22,711 | |
| Financial charges | 65/66B | €2,084 | €1,886 | -€198 | -9.5% |
| Recurring financial charges | 65 | €2,084 | €1,886 | -€198 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,705 | €15,204 | +€22,909 | |
| Income taxes | 67/77 | - | €1,382 | +€1,382 | |
| Profit (loss) for the period | 9904 | -€7,705 | €13,822 | +€21,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,705 | €13,822 | +€21,527 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.