A & S BAKERY: 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.
A & S BAKERY
Largest movements
- Tangible fixed assets +€24,955
up €24,955 (+60.6%), from €41,210 to €66,165
of which Furniture and vehicles: +€25,783
- Cash -€23,490
down €23,490 (-89.0%), from €26,382 to €2,892
mainly Investment in fixed assets (net) (-€39,873) and Receivables within one year (-€12,896)
- Receivables within one year +€12,896
up €12,896 (+38.9%), from €33,128 to €46,025
of which Trade receivables: +€12,840
- Receivables after one year +€1,976
up €1,976 (+28.2%), from €7,005 to €8,980
- Debts after one year +€21,153
up €21,153 (+1,210%), from €1,748 to €22,902
- Tax, wage and social debts +€6,226
up €6,226 (+158%), from €3,952 to €10,178
of which Remuneration and social security: +€6,800
- Profit (loss) carried forward -€6,181
down €6,181 (-15.1%), from €41,003 to €34,822
- Current portion of long-term debt -€3,499
down €3,499 (-24.3%), from €14,410 to €10,911
- Gross operating margin -€12,827
down €12,827 (-46.7%), from €27,482 to €14,655
- Taxes -€3,289
down €3,289 (-92.3%), from €3,563 to €274
- Financial charges +€514
up €514 (+55.6%), from €925 to €1,440
- Depreciation -€454
down €454 (-3.0%), from €15,372 to €14,918
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 | €112,846 | €130,240 | +€17,394 | +15.4% |
| Fixed assets | 21/28 | €41,722 | €66,677 | +€24,955 | +59.8% |
| Tangible fixed assets | 22/27 | €41,210 | €66,165 | +€24,955 | +60.6% |
| Plant, machinery and equipment | 23 | €3,704 | €2,875 | -€829 | -22.4% |
| Furniture and vehicles | 24 | €37,506 | €63,289 | +€25,783 | +68.7% |
| Financial fixed assets | 28 | €512 | €512 | = | 0.0% |
| Current assets | 29/58 | €71,125 | €63,563 | -€7,561 | -10.6% |
| Amounts receivable after more than one year | 29 | €7,005 | €8,980 | +€1,976 | +28.2% |
| Other amounts receivable | 291 | €7,005 | €8,980 | +€1,976 | +28.2% |
| Stocks and contracts in progress | 3 | €1,529 | €2,652 | +€1,123 | +73.5% |
| Stocks | 30/36 | €1,529 | €2,652 | +€1,123 | +73.5% |
| Amounts receivable within one year | 40/41 | €33,128 | €46,025 | +€12,896 | +38.9% |
| Trade receivables | 40 | €31,993 | €44,833 | +€12,840 | +40.1% |
| Other amounts receivable | 41 | €1,135 | €1,192 | +€56 | +5.0% |
| Cash at bank and in hand | 54/58 | €26,382 | €2,892 | -€23,490 | -89.0% |
| Deferred charges and accrued income | 490/1 | €3,080 | €3,014 | -€66 | -2.1% |
| Total equity and liabilities | 10/49 | €112,846 | €130,240 | +€17,394 | +15.4% |
| Equity | 10/15 | €87,423 | €81,242 | -€6,181 | -7.1% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €9,220 | €9,220 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,003 | €34,822 | -€6,181 | -15.1% |
| Amounts payable | 17/49 | €25,423 | €48,998 | +€23,575 | +92.7% |
| Amounts payable after more than one year | 17 | €1,748 | €22,902 | +€21,153 | +1,210% |
| Financial debts | 170/4 | €1,748 | €22,902 | +€21,153 | +1,210% |
| Amounts payable within one year | 42/48 | €22,475 | €26,096 | +€3,621 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €14,410 | €10,911 | -€3,499 | -24.3% |
| Trade debts | 44 | €2,447 | €3,341 | +€894 | +36.5% |
| Suppliers | 440/4 | €2,447 | €3,341 | +€894 | +36.5% |
| Taxes, remuneration and social security | 45 | €3,952 | €10,178 | +€6,226 | +158% |
| Taxes | 450/3 | €3,952 | €3,378 | -€574 | -14.5% |
| Remuneration and social security | 454/9 | - | €6,800 | +€6,800 | |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,372 | €14,918 | -€454 | -3.0% |
| Other operating charges | 640/8 | €1,722 | €1,996 | +€274 | +15.9% |
| Non-recurring operating charges | 66A | €1,037 | €1,307 | +€269 | +26.0% |
| Gross operating margin | 9900 | €27,482 | €14,655 | -€12,827 | -46.7% |
| Operating profit (loss) | 9901 | €9,351 | -€3,566 | -€12,916 | |
| Financial income | 75/76B | €734 | €764 | +€30 | +4.0% |
| Recurring financial income | 75 | €734 | €764 | +€30 | +4.0% |
| Financial charges | 65/66B | €925 | €1,440 | +€514 | +55.6% |
| Recurring financial charges | 65 | €925 | €1,440 | +€514 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €9,160 | -€4,241 | -€13,401 | |
| Income taxes | 67/77 | €3,563 | €274 | -€3,289 | -92.3% |
| Profit (loss) for the period | 9904 | €5,597 | -€4,515 | -€10,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,597 | -€4,515 | -€10,112 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.