Bakker Management: 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 Management
Largest movements
- Receivables within one year +€14,687
up €14,687 (+1,403%), from €1,047 to €15,735
of which Trade receivables: +€12,232
- Cash -€8,913
down €8,913 (-49.9%), from €17,870 to €8,957
mainly Receivables within one year (-€14,687) and Other debts (-€2,510)
- Profit (loss) carried forward +€4,617
up €4,617 (+52.4%), from -€8,809 to -€4,192
- Tax, wage and social debts +€4,391
up €4,391 (+414%), from €1,060 to €5,450
- Other debts -€2,510
down €2,510 (-100%), from €2,510 to €0
- Trade debts -€716
down €716 (-50.8%), from €1,410 to €694
- Gross operating margin -€8,939
down €8,939 (-45.3%), from €19,738 to €10,799
- Taxes -€2,075
down €2,075 (-41.9%), from €4,953 to €2,878
- Other operating charges -€808
down €808 (-46.1%), from €1,753 to €945
- Financial charges -€439
down €439 (-15.8%), from €2,778 to €2,339
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 | €19,133 | €24,914 | +€5,781 | +30.2% |
| Current assets | 29/58 | €19,133 | €24,914 | +€5,781 | +30.2% |
| Amounts receivable within one year | 40/41 | €1,047 | €15,735 | +€14,687 | +1,403% |
| Trade receivables | 40 | - | €12,232 | +€12,232 | |
| Other amounts receivable | 41 | €1,047 | €3,503 | +€2,455 | +234% |
| Cash at bank and in hand | 54/58 | €17,870 | €8,957 | -€8,913 | -49.9% |
| Deferred charges and accrued income | 490/1 | €216 | €223 | +€6 | +3.0% |
| Total equity and liabilities | 10/49 | €19,133 | €24,914 | +€5,781 | +30.2% |
| Equity | 10/15 | €14,153 | €18,770 | +€4,617 | +32.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,362 | €4,362 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,362 | €4,362 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€8,809 | -€4,192 | +€4,617 | +52.4% |
| Amounts payable | 17/49 | €4,980 | €6,144 | +€1,164 | +23.4% |
| Amounts payable within one year | 42/48 | €4,980 | €6,144 | +€1,164 | +23.4% |
| Trade debts | 44 | €1,410 | €694 | -€716 | -50.8% |
| Suppliers | 440/4 | €1,410 | €694 | -€716 | -50.8% |
| Taxes, remuneration and social security | 45 | €1,060 | €5,450 | +€4,391 | +414% |
| Taxes | 450/3 | €1,060 | €5,450 | +€4,391 | +414% |
| Other amounts payable | 47/48 | €2,510 | €0 | -€2,510 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €112 | +€112 | |
| Other operating charges | 640/8 | €1,753 | €945 | -€808 | -46.1% |
| Gross operating margin | 9900 | €19,738 | €10,799 | -€8,939 | -45.3% |
| Operating profit (loss) | 9901 | €17,985 | €9,742 | -€8,243 | -45.8% |
| Financial income | 75/76B | €60 | €92 | +€32 | +52.7% |
| Recurring financial income | 75 | €60 | €92 | +€32 | +52.7% |
| Financial charges | 65/66B | €2,778 | €2,339 | -€439 | -15.8% |
| Recurring financial charges | 65 | €2,778 | €2,339 | -€439 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €15,267 | €7,495 | -€7,772 | -50.9% |
| Income taxes | 67/77 | €4,953 | €2,878 | -€2,075 | -41.9% |
| Profit (loss) for the period | 9904 | €10,315 | €4,617 | -€5,698 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,315 | €4,617 | -€5,698 | -55.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.