BAKKERIJ 23: 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.
BAKKERIJ 23
Largest movements
- Tangible fixed assets +€31,050
up €31,050 (+66.8%), from €46,497 to €77,548
of which Leasing and similar rights: +€32,720
- Stocks and contracts +€23,757
new in 2025: €23,757
- Deferred charges and accrued income +€15,387
new in 2025: €15,387
- Cash -€8,449
down €8,449 (-13.4%), from €63,145 to €54,696
mainly Investment in fixed assets (net) (-€48,650) and Stocks and contracts (-€23,757)
- Profit (loss) carried forward +€31,051
up €31,051 (+40.8%), from €76,138 to €107,189
- Current portion of long-term debt +€15,387
new in 2025: €15,387
- Tax, wage and social debts +€11,676
up €11,676 (+27.1%), from €43,062 to €54,738
of which Taxes: +€10,599
- Debts after one year +€8,353
new in 2025: €8,353
- Accrued charges and deferred income -€4,021
no longer reported in 2025 (was €4,021)
- Purchases and services -€542,267
no longer reported in 2025 (was €542,267)
- Staff costs +€103,167
up €103,167 (+82.2%), from €125,577 to €228,744
- Financial charges -€49,766
down €49,766 (-94.7%), from €52,550 to €2,783
of which Non-recurring financial charges: -€49,598
- Taxes -€13,790
down €13,790 (-58.3%), from €23,658 to €9,869
- Depreciation +€11,169
up €11,169 (+174%), from €6,431 to €17,600
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 | €139,462 | €201,802 | +€62,341 | +44.7% |
| Fixed assets | 21/28 | €46,497 | €77,548 | +€31,050 | +66.8% |
| Tangible fixed assets | 22/27 | €46,497 | €77,548 | +€31,050 | +66.8% |
| Plant, machinery and equipment | 23 | €4,006 | €9,678 | +€5,672 | +142% |
| Furniture and vehicles | 24 | €42,491 | €35,150 | -€7,341 | -17.3% |
| Leasing and similar rights | 25 | - | €32,720 | +€32,720 | |
| Current assets | 29/58 | €92,964 | €124,255 | +€31,291 | +33.7% |
| Stocks and contracts in progress | 3 | - | €23,757 | +€23,757 | |
| Stocks | 30/36 | - | €23,757 | +€23,757 | |
| Amounts receivable within one year | 40/41 | €29,819 | €30,414 | +€595 | +2.0% |
| Trade receivables | 40 | - | €7,746 | +€7,746 | |
| Other amounts receivable | 41 | €29,819 | €22,668 | -€7,151 | -24.0% |
| Cash at bank and in hand | 54/58 | €63,145 | €54,696 | -€8,449 | -13.4% |
| Deferred charges and accrued income | 490/1 | - | €15,387 | +€15,387 | |
| Total equity and liabilities | 10/49 | €139,462 | €201,802 | +€62,341 | +44.7% |
| Equity | 10/15 | €81,138 | €112,189 | +€31,051 | +38.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,138 | €107,189 | +€31,051 | +40.8% |
| Amounts payable | 17/49 | €58,324 | €89,614 | +€31,290 | +53.6% |
| Amounts payable after more than one year | 17 | - | €8,353 | +€8,353 | |
| Financial debts | 170/4 | - | €8,353 | +€8,353 | |
| Amounts payable within one year | 42/48 | €54,303 | €81,261 | +€26,959 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | - | €15,387 | +€15,387 | |
| Trade debts | 44 | €11,241 | €11,137 | -€104 | -0.9% |
| Suppliers | 440/4 | €11,241 | €11,137 | -€104 | -0.9% |
| Taxes, remuneration and social security | 45 | €43,062 | €54,738 | +€11,676 | +27.1% |
| Taxes | 450/3 | €27,649 | €38,248 | +€10,599 | +38.3% |
| Remuneration and social security | 454/9 | €15,413 | €16,490 | +€1,077 | +7.0% |
| Accrued charges and deferred income | 492/3 | €4,021 | - | -€4,021 | |
| Goods, raw materials, services and sundry goods | 60/61 | €542,267 | - | -€542,267 | |
| Remuneration, social security and pensions | 62 | €125,577 | €228,744 | +€103,167 | +82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,431 | €17,600 | +€11,169 | +174% |
| Other operating charges | 640/8 | €4,541 | €2,652 | -€1,889 | -41.6% |
| Gross operating margin | 9900 | €287,809 | €291,158 | +€3,350 | +1.2% |
| Operating profit (loss) | 9901 | €151,260 | €42,163 | -€109,097 | -72.1% |
| Financial income | 75/76B | €1,086 | €1,540 | +€454 | +41.8% |
| Recurring financial income | 75 | €1,086 | €1,540 | +€454 | +41.8% |
| Financial charges | 65/66B | €52,550 | €2,783 | -€49,766 | -94.7% |
| Recurring financial charges | 65 | €2,952 | €2,783 | -€169 | -5.7% |
| Non-recurring financial charges | 66B | €49,598 | - | -€49,598 | |
| Profit (loss) for the period before taxes | 9903 | €99,796 | €40,919 | -€58,877 | -59.0% |
| Income taxes | 67/77 | €23,658 | €9,869 | -€13,790 | -58.3% |
| Profit (loss) for the period | 9904 | €76,138 | €31,051 | -€45,087 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,138 | €31,051 | -€45,087 | -59.2% |
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 21 October 2026 via checked.be.