BAKKERIJ BERTH: 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 BERTH
Largest movements
- Receivables within one year -€26,426
down €26,426 (-88.9%), from €29,711 to €3,284
of which Trade receivables: -€25,703
- Tangible fixed assets -€15,112
down €15,112 (-22.0%), from €68,575 to €53,463
of which Plant, machinery and equipment: -€9,893
- Cash +€6,715
up €6,715 (+61.9%), from €10,854 to €17,569
mainly Depreciation (+€26,943) and Receivables within one year (+€26,426)
- Intangible fixed assets -€5,000
down €5,000 (-18.2%), from €27,500 to €22,500
- Stocks and contracts +€3,450
up €3,450 (+382%), from €904 to €4,354
- Other debts -€31,636
down €31,636 (-23.8%), from €132,893 to €101,258
- Accrued charges and deferred income -€2,500
no longer reported in 2025 (was €2,500)
- Profit (loss) carried forward -€1,906
down €1,906 (-8.8%), from -€21,572 to -€23,478
- Depreciation -€11,114
down €11,114 (-29.2%), from €38,056 to €26,943
- Gross operating margin -€10,245
down €10,245 (-26.2%), from €39,062 to €28,816
- Other operating charges +€3,467
new in 2025: €3,467
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 | €138,261 | €101,504 | -€36,757 | -26.6% |
| Fixed assets | 21/28 | €96,075 | €75,963 | -€20,112 | -20.9% |
| Intangible fixed assets | 21 | €27,500 | €22,500 | -€5,000 | -18.2% |
| Tangible fixed assets | 22/27 | €68,575 | €53,463 | -€15,112 | -22.0% |
| Plant, machinery and equipment | 23 | €23,910 | €14,017 | -€9,893 | -41.4% |
| Furniture and vehicles | 24 | €480 | €268 | -€212 | -44.1% |
| Other tangible fixed assets | 26 | €44,185 | €39,178 | -€5,007 | -11.3% |
| Current assets | 29/58 | €42,186 | €25,541 | -€16,645 | -39.5% |
| Stocks and contracts in progress | 3 | €904 | €4,354 | +€3,450 | +382% |
| Stocks | 30/36 | €904 | €4,354 | +€3,450 | +382% |
| Amounts receivable within one year | 40/41 | €29,711 | €3,284 | -€26,426 | -88.9% |
| Trade receivables | 40 | €27,166 | €1,463 | -€25,703 | -94.6% |
| Other amounts receivable | 41 | €2,545 | €1,822 | -€723 | -28.4% |
| Cash at bank and in hand | 54/58 | €10,854 | €17,569 | +€6,715 | +61.9% |
| Deferred charges and accrued income | 490/1 | €719 | €335 | -€384 | -53.4% |
| Total equity and liabilities | 10/49 | €138,261 | €101,504 | -€36,757 | -26.6% |
| Equity | 10/15 | -€11,572 | -€13,478 | -€1,906 | -16.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,572 | -€23,478 | -€1,906 | -8.8% |
| Amounts payable | 17/49 | €149,833 | €114,982 | -€34,851 | -23.3% |
| Amounts payable within one year | 42/48 | €147,333 | €114,982 | -€32,351 | -22.0% |
| Trade debts | 44 | €14,022 | €13,157 | -€866 | -6.2% |
| Suppliers | 440/4 | €14,022 | €13,157 | -€866 | -6.2% |
| Taxes, remuneration and social security | 45 | €417 | €568 | +€151 | +36.2% |
| Taxes | 450/3 | €417 | €568 | +€151 | +36.2% |
| Other amounts payable | 47/48 | €132,893 | €101,258 | -€31,636 | -23.8% |
| Accrued charges and deferred income | 492/3 | €2,500 | - | -€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,056 | €26,943 | -€11,114 | -29.2% |
| Other operating charges | 640/8 | - | €3,467 | +€3,467 | |
| Gross operating margin | 9900 | €39,062 | €28,816 | -€10,245 | -26.2% |
| Operating profit (loss) | 9901 | €1,006 | -€1,593 | -€2,599 | |
| Financial charges | 65/66B | €172 | €169 | -€3 | -1.7% |
| Recurring financial charges | 65 | €172 | €169 | -€3 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €833 | -€1,762 | -€2,596 | |
| Income taxes | 67/77 | €77 | €144 | +€67 | +87.5% |
| Profit (loss) for the period | 9904 | €757 | -€1,906 | -€2,663 | |
| Profit (loss) for the period to be appropriated | 9905 | €757 | -€1,906 | -€2,663 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.