BACON & EGGS: 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.
BACON & EGGS
Largest movements
- Tangible fixed assets -€5,253
down €5,253 (-11.9%), from €44,015 to €38,761
of which Land and buildings: -€4,480
- Receivables within one year +€1,947
up €1,947 (+110.4%), from €1,764 to €3,711
of which Other amounts receivable: +€1,947
- Reserves -€3,291
down €3,291 (-8.5%), from €38,745 to €35,454
of which Distributable reserves: -€3,291
- Gross operating margin +€6,564
up €6,564, from -€3,292 to €3,272
- Financial income -€146
no longer reported in 2025 (was €146)
- Financial charges -€76
down €76 (-40.9%), from €185 to €109
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,778 | €42,472 | -€3,306 | -7.2% |
| Fixed assets | 21/28 | €44,015 | €38,761 | -€5,253 | -11.9% |
| Tangible fixed assets | 22/27 | €44,015 | €38,761 | -€5,253 | -11.9% |
| Land and buildings | 22 | €40,921 | €36,441 | -€4,480 | -10.9% |
| Plant, machinery and equipment | 23 | €3,093 | €2,320 | -€773 | -25.0% |
| Current assets | 29/58 | €1,764 | €3,711 | +€1,947 | +110.4% |
| Amounts receivable within one year | 40/41 | €1,764 | €3,711 | +€1,947 | +110.4% |
| Trade receivables | 40 | €526 | €526 | = | 0.0% |
| Other amounts receivable | 41 | €1,237 | €3,184 | +€1,947 | +157.3% |
| Total equity and liabilities | 10/49 | €45,778 | €42,472 | -€3,306 | -7.2% |
| Equity | 10/15 | €45,745 | €42,454 | -€3,291 | -7.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €38,745 | €35,454 | -€3,291 | -8.5% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €36,645 | €33,354 | -€3,291 | -9.0% |
| Amounts payable | 17/49 | €33 | €18 | -€16 | -46.8% |
| Amounts payable within one year | 42/48 | €33 | €18 | -€16 | -46.8% |
| Financial debts | 43 | €33 | €18 | -€16 | -46.8% |
| Credit institutions | 430/8 | €33 | €18 | -€16 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,253 | €5,253 | = | 0.0% |
| Other operating charges | 640/8 | €1,202 | €1,200 | -€1 | -0.1% |
| Gross operating margin | 9900 | -€3,292 | €3,272 | +€6,564 | |
| Operating profit (loss) | 9901 | -€9,747 | -€3,181 | +€6,566 | +67.4% |
| Financial income | 75/76B | €146 | - | -€146 | |
| Recurring financial income | 75 | €146 | - | -€146 | |
| Financial charges | 65/66B | €185 | €109 | -€76 | -40.9% |
| Recurring financial charges | 65 | €185 | €109 | -€76 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,786 | -€3,291 | +€6,495 | +66.4% |
| Profit (loss) for the period | 9904 | -€9,786 | -€3,291 | +€6,495 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,786 | -€3,291 | +€6,495 | +66.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.