WhyNot Gastrobar: 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.
WhyNot Gastrobar
Largest movements
- Cash -€9,411
down €9,411 (-50.4%), from €18,665 to €9,255
- Tangible fixed assets -€7,129
down €7,129 (-30.5%), from €23,339 to €16,209
of which Other tangible fixed assets: -€6,875
- Deferred charges and accrued income +€5,885
up €5,885 (+373%), from €1,578 to €7,463
- Receivables within one year +€4,672
up €4,672 (+396%), from €1,179 to €5,851
of which Trade receivables: +€4,753
- Intangible fixed assets -€3,003
down €3,003 (-100%), from €3,003 to €0
- Other debts +€115,283
up €115,283 (+597%), from €19,318 to €134,601
- Profit (loss) carried forward -€87,488
down €87,488 (-608%), from -€14,381 to -€101,868
- Debts after one year -€30,544
down €30,544 (-100%), from €30,544 to €0
- Current portion of long-term debt -€10,506
down €10,506 (-100%), from €10,506 to €0
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Gross operating margin -€31,937
down €31,937, from €27,578 to -€4,359
- Depreciation -€5,709
down €5,709 (-46.1%), from €12,379 to €6,670
- Financial charges -€1,335
down €1,335 (-88.7%), from €1,505 to €170
- Other operating charges -€566
down €566 (-54.5%), from €1,038 to €472
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,014 | €46,028 | -€8,985 | -16.3% |
| Fixed assets | 21/28 | €26,341 | €16,209 | -€10,132 | -38.5% |
| Intangible fixed assets | 21 | €3,003 | €0 | -€3,003 | -100% |
| Tangible fixed assets | 22/27 | €23,339 | €16,209 | -€7,129 | -30.5% |
| Plant, machinery and equipment | 23 | €1,499 | €3,995 | +€2,496 | +166% |
| Furniture and vehicles | 24 | €3,961 | €1,211 | -€2,750 | -69.4% |
| Other tangible fixed assets | 26 | €17,879 | €11,004 | -€6,875 | -38.5% |
| Current assets | 29/58 | €28,672 | €29,819 | +€1,147 | +4.0% |
| Stocks and contracts in progress | 3 | €7,250 | €7,250 | = | 0.0% |
| Stocks | 30/36 | €7,250 | €7,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,179 | €5,851 | +€4,672 | +396% |
| Trade receivables | 40 | €824 | €5,577 | +€4,753 | +577% |
| Other amounts receivable | 41 | €355 | €274 | -€81 | -22.8% |
| Cash at bank and in hand | 54/58 | €18,665 | €9,255 | -€9,411 | -50.4% |
| Deferred charges and accrued income | 490/1 | €1,578 | €7,463 | +€5,885 | +373% |
| Total equity and liabilities | 10/49 | €55,014 | €46,028 | -€8,985 | -16.3% |
| Equity | 10/15 | -€12,381 | -€99,868 | -€87,488 | -707% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€14,381 | -€101,868 | -€87,488 | -608% |
| Amounts payable | 17/49 | €67,394 | €145,896 | +€78,502 | +116% |
| Amounts payable after more than one year | 17 | €30,544 | €0 | -€30,544 | -100% |
| Financial debts | 170/4 | €30,544 | €0 | -€30,544 | -100% |
| Amounts payable within one year | 42/48 | €36,850 | €139,896 | +€103,046 | +280% |
| Current portion of amounts payable after more than one year | 42 | €10,506 | €0 | -€10,506 | -100% |
| Trade debts | 44 | €2,100 | €4,214 | +€2,114 | +101% |
| Suppliers | 440/4 | €2,100 | €4,214 | +€2,114 | +101% |
| Taxes, remuneration and social security | 45 | €4,927 | €1,081 | -€3,845 | -78.0% |
| Taxes | 450/3 | €4,927 | €1,081 | -€3,845 | -78.0% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €19,318 | €134,601 | +€115,283 | +597% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,379 | €6,670 | -€5,709 | -46.1% |
| Other operating charges | 640/8 | €1,038 | €472 | -€566 | -54.5% |
| Gross operating margin | 9900 | €27,578 | -€4,359 | -€31,937 | |
| Operating profit (loss) | 9901 | €14,160 | -€11,502 | -€25,662 | |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €1,505 | €170 | -€1,335 | -88.7% |
| Recurring financial charges | 65 | €1,505 | €170 | -€1,335 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | €12,655 | -€11,658 | -€24,313 | |
| Profit (loss) for the period | 9904 | €12,655 | -€11,658 | -€24,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,655 | -€11,658 | -€24,313 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.