BAKKERIJ ALBERT: 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 ALBERT
Largest movements
- Tangible fixed assets -€18,195
down €18,195 (-41.8%), from €43,525 to €25,330
of which Furniture and vehicles: -€14,055
- Cash +€5,426
up €5,426 (+8.5%), from €63,887 to €69,312
mainly Depreciation (+€18,195) and Tax, wage and social debts (+€7,418)
- Receivables within one year +€3,707
up €3,707 (+72.5%), from €5,110 to €8,817
- Stocks and contracts -€1,953
down €1,953 (-18.4%), from €10,635 to €8,682
- Debts after one year -€15,130
down €15,130 (-67.0%), from €22,593 to €7,463
- Tax, wage and social debts +€7,418
up €7,418 (+62.1%), from €11,945 to €19,362
of which Remuneration and social security: +€6,893
- Current portion of long-term debt -€3,137
down €3,137 (-17.7%), from €17,764 to €14,627
- Gross operating margin +€19,659
up €19,659 (+31.3%), from €62,876 to €82,535
- Other operating charges -€3,064
down €3,064 (-19.3%), from €15,899 to €12,835
- Staff costs +€1,267
up €1,267 (+2.6%), from €49,361 to €50,628
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 | €124,592 | €113,503 | -€11,089 | -8.9% |
| Fixed assets | 21/28 | €43,525 | €25,330 | -€18,195 | -41.8% |
| Tangible fixed assets | 22/27 | €43,525 | €25,330 | -€18,195 | -41.8% |
| Plant, machinery and equipment | 23 | €4,843 | €703 | -€4,140 | -85.5% |
| Furniture and vehicles | 24 | €38,682 | €24,627 | -€14,055 | -36.3% |
| Current assets | 29/58 | €81,067 | €88,173 | +€7,106 | +8.8% |
| Stocks and contracts in progress | 3 | €10,635 | €8,682 | -€1,953 | -18.4% |
| Stocks | 30/36 | €10,635 | €8,682 | -€1,953 | -18.4% |
| Amounts receivable within one year | 40/41 | €5,110 | €8,817 | +€3,707 | +72.5% |
| Other amounts receivable | 41 | €5,110 | €8,817 | +€3,707 | +72.5% |
| Cash at bank and in hand | 54/58 | €63,887 | €69,312 | +€5,426 | +8.5% |
| Deferred charges and accrued income | 490/1 | €1,436 | €1,362 | -€74 | -5.1% |
| Total equity and liabilities | 10/49 | €124,592 | €113,503 | -€11,089 | -8.9% |
| Equity | 10/15 | €58,398 | €58,503 | +€106 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,314 | €26,314 | = | 0.0% |
| 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 | €24,455 | €24,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,492 | €13,598 | +€106 | +0.8% |
| Amounts payable | 17/49 | €66,194 | €54,999 | -€11,194 | -16.9% |
| Amounts payable after more than one year | 17 | €22,593 | €7,463 | -€15,130 | -67.0% |
| Financial debts | 170/4 | €22,593 | €7,463 | -€15,130 | -67.0% |
| Amounts payable within one year | 42/48 | €43,601 | €47,536 | +€3,936 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €17,764 | €14,627 | -€3,137 | -17.7% |
| Trade debts | 44 | €13,892 | €13,547 | -€345 | -2.5% |
| Suppliers | 440/4 | €13,892 | €13,547 | -€345 | -2.5% |
| Taxes, remuneration and social security | 45 | €11,945 | €19,362 | +€7,418 | +62.1% |
| Taxes | 450/3 | €2,719 | €3,243 | +€524 | +19.3% |
| Remuneration and social security | 454/9 | €9,226 | €16,119 | +€6,893 | +74.7% |
| Remuneration, social security and pensions | 62 | €49,361 | €50,628 | +€1,267 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,562 | €18,195 | -€368 | -2.0% |
| Other operating charges | 640/8 | €15,899 | €12,835 | -€3,064 | -19.3% |
| Gross operating margin | 9900 | €62,876 | €82,535 | +€19,659 | +31.3% |
| Operating profit (loss) | 9901 | -€20,946 | €877 | +€21,823 | |
| Financial income | 75/76B | €79 | €360 | +€281 | +357% |
| Recurring financial income | 75 | €79 | €360 | +€281 | +357% |
| Financial charges | 65/66B | €1,529 | €879 | -€650 | -42.5% |
| Recurring financial charges | 65 | €1,529 | €879 | -€650 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,397 | €358 | +€22,754 | |
| Income taxes | 67/77 | €276 | €252 | -€23 | -8.5% |
| Profit (loss) for the period | 9904 | -€22,672 | €106 | +€22,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,672 | €106 | +€22,778 |
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 28 October 2026 via checked.be.