Bakkerij Bernard: 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 Bernard
Largest movements
- Cash +€128,536
up €128,536 (+142%), from €90,478 to €219,013
mainly Other debts (+€209,589) and Net result for the year (+€204,165)
- Tangible fixed assets -€35,697
down €35,697 (-9.2%), from €388,269 to €352,573
- Receivables within one year -€19,032
down €19,032 (-27.3%), from €69,693 to €50,661
of which Other amounts receivable: -€37,730
- Other debts +€209,589
up €209,589 (+300%), from €69,816 to €279,406
- Reserves -€116,000
down €116,000 (-77.9%), from €149,000 to €33,000
- Debts after one year -€84,146
down €84,146 (-79.8%), from €105,391 to €21,245
- Short-term financial debts +€30,000
new in 2026: €30,000
- Tax, wage and social debts +€19,696
up €19,696 (+24.7%), from €79,840 to €99,536
of which Taxes: +€33,259
- Gross operating margin +€105,827
up €105,827 (+14.2%), from €743,983 to €849,810
- Staff costs +€24,914
up €24,914 (+5.7%), from €434,027 to €458,941
- Taxes +€21,436
up €21,436 (+61.2%), from €35,002 to €56,438
- Depreciation +€8,755
up €8,755 (+8.1%), from €108,614 to €117,369
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €562,337 | €632,064 | +€69,727 | +12.4% |
| Fixed assets | 21/28 | €388,269 | €352,573 | -€35,697 | -9.2% |
| Tangible fixed assets | 22/27 | €388,269 | €352,573 | -€35,697 | -9.2% |
| Plant, machinery and equipment | 23 | €189,452 | €182,396 | -€7,056 | -3.7% |
| Furniture and vehicles | 24 | €61,715 | €47,875 | -€13,841 | -22.4% |
| Other tangible fixed assets | 26 | €137,102 | €122,302 | -€14,800 | -10.8% |
| Current assets | 29/58 | €174,068 | €279,492 | +€105,424 | +60.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €8,575 | €5,448 | -€3,127 | -36.5% |
| Stocks | 30/36 | €8,575 | €5,448 | -€3,127 | -36.5% |
| Amounts receivable within one year | 40/41 | €69,693 | €50,661 | -€19,032 | -27.3% |
| Trade receivables | 40 | €27,758 | €46,456 | +€18,698 | +67.4% |
| Other amounts receivable | 41 | €41,935 | €4,204 | -€37,730 | -90.0% |
| Cash at bank and in hand | 54/58 | €90,478 | €219,013 | +€128,536 | +142% |
| Deferred charges and accrued income | 490/1 | €5,322 | €4,370 | -€952 | -17.9% |
| Total equity and liabilities | 10/49 | €562,337 | €632,064 | +€69,727 | +12.4% |
| Equity | 10/15 | €154,784 | €38,283 | -€116,501 | -75.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €149,000 | €33,000 | -€116,000 | -77.9% |
| Distributable reserves | 133 | €149,000 | €33,000 | -€116,000 | -77.9% |
| Profit (loss) carried forward | 14 | €784 | €283 | -€501 | -63.9% |
| Amounts payable | 17/49 | €407,553 | €593,781 | +€186,228 | +45.7% |
| Amounts payable after more than one year | 17 | €105,391 | €21,245 | -€84,146 | -79.8% |
| Financial debts | 170/4 | €105,391 | €21,245 | -€84,146 | -79.8% |
| Amounts payable within one year | 42/48 | €302,162 | €572,536 | +€270,374 | +89.5% |
| Current portion of amounts payable after more than one year | 42 | €102,181 | €96,738 | -€5,443 | -5.3% |
| Financial debts | 43 | - | €30,000 | +€30,000 | |
| Credit institutions | 430/8 | - | €30,000 | +€30,000 | |
| Trade debts | 44 | €50,325 | €65,704 | +€15,379 | +30.6% |
| Suppliers | 440/4 | €50,325 | €65,704 | +€15,379 | +30.6% |
| Advances received on contracts in progress | 46 | - | €1,153 | +€1,153 | |
| Taxes, remuneration and social security | 45 | €79,840 | €99,536 | +€19,696 | +24.7% |
| Taxes | 450/3 | €17,377 | €50,636 | +€33,259 | +191% |
| Remuneration and social security | 454/9 | €62,463 | €48,899 | -€13,564 | -21.7% |
| Other amounts payable | 47/48 | €69,816 | €279,406 | +€209,589 | +300% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,766 | €0 | -€2,766 | -100% |
| Remuneration, social security and pensions | 62 | €434,027 | €458,941 | +€24,914 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,614 | €117,369 | +€8,755 | +8.1% |
| Other operating charges | 640/8 | €1,242 | €2,204 | +€962 | +77.4% |
| Non-recurring operating charges | 66A | €1,049 | €0 | -€1,049 | -100% |
| Gross operating margin | 9900 | €743,983 | €849,810 | +€105,827 | +14.2% |
| Operating profit (loss) | 9901 | €199,050 | €271,295 | +€72,245 | +36.3% |
| Financial income | 75/76B | €510 | €19 | -€491 | -96.3% |
| Recurring financial income | 75 | €510 | €19 | -€491 | -96.3% |
| Financial charges | 65/66B | €13,119 | €10,711 | -€2,409 | -18.4% |
| Recurring financial charges | 65 | €13,119 | €10,711 | -€2,409 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €186,440 | €260,603 | +€74,163 | +39.8% |
| Income taxes | 67/77 | €35,002 | €56,438 | +€21,436 | +61.2% |
| Profit (loss) for the period | 9904 | €151,438 | €204,165 | +€52,727 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €151,438 | €204,165 | +€52,727 | +34.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.