BAKERY DE LILLE: 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.
BAKERY DE LILLE
Largest movements
- Cash +€6,894
up €6,894 (+233%), from €2,953 to €9,846
mainly Net result for the year (+€16,216) and Accrued charges and deferred income (+€11,856)
- Receivables within one year -€568
down €568 (-1.4%), from €40,750 to €40,182
of which Trade receivables: -€6,024
- Trade debts -€25,441
down €25,441 (-71.9%), from €35,372 to €9,931
- Reserves +€15,000
up €15,000 (+807%), from €1,859 to €16,859
of which Distributable reserves: +€15,000
- Accrued charges and deferred income +€11,856
up €11,856 (+3,716%), from €319 to €12,175
- Tax, wage and social debts +€3,288
up €3,288 (+75.4%), from €4,363 to €7,650
of which Taxes: +€2,236
- Profit (loss) carried forward +€1,216
up €1,216 (+5,012%), from €24 to €1,241
- Gross operating margin +€36,124
up €36,124 (+14,860%), from €243 to €36,367
- Financial income -€6,552
down €6,552 (-100.0%), from €6,552 to €0
- Staff costs +€4,158
up €4,158 (+36.5%), from €11,401 to €15,560
- Taxes +€3,051
up €3,051, from -€221 to €2,830
- Other operating charges +€426
up €426 (+26.0%), from €1,641 to €2,067
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,137 | €54,056 | +€5,919 | +12.3% |
| Fixed assets | 21/28 | €2,984 | €2,984 | = | 0.0% |
| Financial fixed assets | 28 | €2,984 | €2,984 | = | 0.0% |
| Current assets | 29/58 | €45,153 | €51,072 | +€5,919 | +13.1% |
| Stocks and contracts in progress | 3 | €1,450 | €1,043 | -€407 | -28.1% |
| Stocks | 30/36 | €1,450 | €1,043 | -€407 | -28.1% |
| Amounts receivable within one year | 40/41 | €40,750 | €40,182 | -€568 | -1.4% |
| Trade receivables | 40 | €12,487 | €6,464 | -€6,024 | -48.2% |
| Other amounts receivable | 41 | €28,263 | €33,719 | +€5,456 | +19.3% |
| Cash at bank and in hand | 54/58 | €2,953 | €9,846 | +€6,894 | +233% |
| Total equity and liabilities | 10/49 | €48,137 | €54,056 | +€5,919 | +12.3% |
| Equity | 10/15 | €8,083 | €24,300 | +€16,216 | +201% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €16,859 | +€15,000 | +807% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €24 | €1,241 | +€1,216 | +5,012% |
| Amounts payable | 17/49 | €40,053 | €29,756 | -€10,298 | -25.7% |
| Amounts payable within one year | 42/48 | €39,734 | €17,581 | -€22,154 | -55.8% |
| Trade debts | 44 | €35,372 | €9,931 | -€25,441 | -71.9% |
| Suppliers | 440/4 | €35,372 | €9,931 | -€25,441 | -71.9% |
| Taxes, remuneration and social security | 45 | €4,363 | €7,650 | +€3,288 | +75.4% |
| Taxes | 450/3 | €4,125 | €6,361 | +€2,236 | +54.2% |
| Remuneration and social security | 454/9 | €238 | €1,289 | +€1,051 | +442% |
| Accrued charges and deferred income | 492/3 | €319 | €12,175 | +€11,856 | +3,716% |
| Non-recurring operating income | 76A | - | €12,838 | +€12,838 | |
| Remuneration, social security and pensions | 62 | €11,401 | €15,560 | +€4,158 | +36.5% |
| Other operating charges | 640/8 | €1,641 | €2,067 | +€426 | +26.0% |
| Non-recurring operating charges | 66A | €892 | -€1,605 | -€2,497 | |
| Gross operating margin | 9900 | €243 | €36,367 | +€36,124 | +14,860% |
| Operating profit (loss) | 9901 | -€13,691 | €20,345 | +€34,036 | |
| Financial income | 75/76B | €6,552 | €0 | -€6,552 | -100.0% |
| Recurring financial income | 75 | €6,552 | €0 | -€6,552 | -100.0% |
| Financial charges | 65/66B | €1,629 | €1,299 | -€331 | -20.3% |
| Recurring financial charges | 65 | €1,629 | €56 | -€1,574 | -96.6% |
| Non-recurring financial charges | 66B | - | €1,243 | +€1,243 | |
| Profit (loss) for the period before taxes | 9903 | -€8,769 | €19,046 | +€27,815 | |
| Income taxes | 67/77 | -€221 | €2,830 | +€3,051 | |
| Profit (loss) for the period | 9904 | -€8,548 | €16,216 | +€24,764 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,548 | €16,216 | +€24,764 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.