BAKKER JAN: 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.
BAKKER JAN
Largest movements
- Cash -€75,670
down €75,670 (-26.5%), from €285,101 to €209,430
mainly Other debts (-€88,602) and Receivables within one year (-€18,083)
- Receivables within one year +€18,083
up €18,083 (+30,905%), from €59 to €18,141
of which Trade receivables: +€18,111
- Other debts -€88,602
down €88,602 (-80.1%), from €110,587 to €21,985
- Reserves +€62,678
up €62,678 (+17.8%), from €351,465 to €414,143
of which Distributable reserves: +€62,678
- Contributions -€17,600
down €17,600 (-94.6%), from €18,600 to €1,000
- Tax, wage and social debts -€11,887
down €11,887 (-47.0%), from €25,275 to €13,389
- Gross operating margin +€9,747
up €9,747 (+11.3%), from €86,411 to €96,158
- Taxes +€6,602
up €6,602 (+27.2%), from €24,305 to €30,906
- Depreciation +€1,528
up €1,528 (+44.1%), from €3,463 to €4,991
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 | €508,011 | €451,466 | -€56,545 | -11.1% |
| Fixed assets | 21/28 | €19,907 | €19,722 | -€185 | -0.9% |
| Tangible fixed assets | 22/27 | €19,907 | €19,722 | -€185 | -0.9% |
| Land and buildings | 22 | €8,102 | €7,912 | -€191 | -2.4% |
| Furniture and vehicles | 24 | €6,342 | €7,899 | +€1,558 | +24.6% |
| Other tangible fixed assets | 26 | €5,464 | €3,911 | -€1,552 | -28.4% |
| Current assets | 29/58 | €488,104 | €431,744 | -€56,360 | -11.5% |
| Amounts receivable after more than one year | 29 | €195,700 | €195,700 | = | 0.0% |
| Other amounts receivable | 291 | €195,700 | €195,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €59 | €18,141 | +€18,083 | +30,905% |
| Trade receivables | 40 | - | €18,111 | +€18,111 | |
| Other amounts receivable | 41 | €59 | €31 | -€28 | -47.8% |
| Cash at bank and in hand | 54/58 | €285,101 | €209,430 | -€75,670 | -26.5% |
| Deferred charges and accrued income | 490/1 | €7,244 | €8,472 | +€1,228 | +16.9% |
| Total equity and liabilities | 10/49 | €508,011 | €451,466 | -€56,545 | -11.1% |
| Equity | 10/15 | €370,065 | €415,143 | +€45,078 | +12.2% |
| Contributions | 10/11 | €18,600 | €1,000 | -€17,600 | -94.6% |
| Reserves | 13 | €351,465 | €414,143 | +€62,678 | +17.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €351,465 | €414,143 | +€62,678 | +17.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €137,946 | €36,323 | -€101,623 | -73.7% |
| Amounts payable within one year | 42/48 | €137,946 | €36,323 | -€101,623 | -73.7% |
| Trade debts | 44 | €2,084 | €950 | -€1,135 | -54.4% |
| Suppliers | 440/4 | €2,084 | €950 | -€1,135 | -54.4% |
| Taxes, remuneration and social security | 45 | €25,275 | €13,389 | -€11,887 | -47.0% |
| Taxes | 450/3 | €25,275 | €13,389 | -€11,887 | -47.0% |
| Other amounts payable | 47/48 | €110,587 | €21,985 | -€88,602 | -80.1% |
| Non-recurring operating income | 76A | €4,525 | €0 | -€4,525 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,463 | €4,991 | +€1,528 | +44.1% |
| Other operating charges | 640/8 | €699 | €789 | +€89 | +12.8% |
| Gross operating margin | 9900 | €86,411 | €96,158 | +€9,747 | +11.3% |
| Operating profit (loss) | 9901 | €82,248 | €90,378 | +€8,130 | +9.9% |
| Financial income | 75/76B | €6,249 | €6,275 | +€26 | +0.4% |
| Recurring financial income | 75 | €6,249 | €6,275 | +€26 | +0.4% |
| Financial charges | 65/66B | €2,726 | €3,068 | +€342 | +12.6% |
| Recurring financial charges | 65 | €2,726 | €3,068 | +€342 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €85,771 | €93,585 | +€7,814 | +9.1% |
| Income taxes | 67/77 | €24,305 | €30,906 | +€6,602 | +27.2% |
| Profit (loss) for the period | 9904 | €61,466 | €62,678 | +€1,212 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,466 | €62,678 | +€1,212 | +2.0% |
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 13 October 2026 via checked.be.