BAR: what changed
BAR
Largest movements
- Cash +€7,311
up €7,311 (+21.7%), from €33,616 to €40,927
mainly Net result for the year (+€5,795) and Trade debts (+€1,353)
- Profit (loss) carried forward +€5,795
up €5,795 (+93.1%), from €6,226 to €12,020
- Trade debts +€1,353
new in 2025: €1,353
- Gross operating margin -€1,206
down €1,206 (-12.8%), from €9,388 to €8,181
- Taxes +€163
up €163 (+8.1%), from €2,007 to €2,170
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,616 | €40,927 | +€7,311 | +21.7% |
| Current assets | 29/58 | €33,616 | €40,927 | +€7,311 | +21.7% |
| Cash at bank and in hand | 54/58 | €33,616 | €40,927 | +€7,311 | +21.7% |
| Total equity and liabilities | 10/49 | €33,616 | €40,927 | +€7,311 | +21.7% |
| Equity | 10/15 | €26,686 | €32,480 | +€5,795 | +21.7% |
| 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 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €6,226 | €12,020 | +€5,795 | +93.1% |
| Amounts payable | 17/49 | €6,931 | €8,447 | +€1,516 | +21.9% |
| Amounts payable within one year | 42/48 | €6,931 | €8,447 | +€1,516 | +21.9% |
| Trade debts | 44 | - | €1,353 | +€1,353 | |
| Suppliers | 440/4 | - | €1,353 | +€1,353 | |
| Taxes, remuneration and social security | 45 | €2,007 | €2,170 | +€163 | +8.1% |
| Taxes | 450/3 | €2,007 | €2,170 | +€163 | +8.1% |
| Other amounts payable | 47/48 | €4,924 | €4,924 | = | 0.0% |
| Other operating charges | 640/8 | €132 | €144 | +€12 | +9.4% |
| Gross operating margin | 9900 | €9,388 | €8,181 | -€1,206 | -12.8% |
| Operating profit (loss) | 9901 | €9,256 | €8,037 | -€1,219 | -13.2% |
| Financial charges | 65/66B | €64 | €72 | +€8 | +12.5% |
| Recurring financial charges | 65 | €64 | €72 | +€8 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €9,192 | €7,965 | -€1,227 | -13.3% |
| Income taxes | 67/77 | €2,007 | €2,170 | +€163 | +8.1% |
| Profit (loss) for the period | 9904 | €7,185 | €5,795 | -€1,390 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,185 | €5,795 | -€1,390 | -19.3% |
Next steps
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 2 November 2026 via checked.be.