Bakkerij Bethanié: 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 Bethanié
Largest movements
- Cash -€15,839
down €15,839 (-33.1%), from €47,836 to €31,997
mainly Net result for the year (-€25,198) and Tax, wage and social debts (-€11,001)
- Tangible fixed assets -€6,018
down €6,018 (-23.3%), from €25,792 to €19,774
of which Furniture and vehicles: -€4,943
- Deferred charges and accrued income +€4,200
new in 2025: €4,200
- Profit (loss) carried forward -€25,198
down €25,198, from €21,673 to -€3,525
- Other debts +€14,590
new in 2025: €14,590
- Tax, wage and social debts -€11,001
down €11,001 (-44.0%), from €24,974 to €13,973
of which Remuneration and social security: -€10,385
- Trade debts +€3,940
up €3,940 (+25.3%), from €15,563 to €19,504
- Gross operating margin -€18,953
down €18,953 (-26.7%), from €71,102 to €52,149
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 | €87,189 | €69,520 | -€17,668 | -20.3% |
| Fixed assets | 21/28 | €25,792 | €19,774 | -€6,018 | -23.3% |
| Tangible fixed assets | 22/27 | €25,792 | €19,774 | -€6,018 | -23.3% |
| Plant, machinery and equipment | 23 | €1,075 | - | -€1,075 | |
| Furniture and vehicles | 24 | €24,717 | €19,774 | -€4,943 | -20.0% |
| Current assets | 29/58 | €61,397 | €49,746 | -€11,650 | -19.0% |
| Stocks and contracts in progress | 3 | €4,150 | €4,278 | +€128 | +3.1% |
| Stocks | 30/36 | €4,150 | €4,278 | +€128 | +3.1% |
| Amounts receivable within one year | 40/41 | €9,411 | €9,272 | -€139 | -1.5% |
| Trade receivables | 40 | €5,052 | €6,770 | +€1,718 | +34.0% |
| Other amounts receivable | 41 | €4,359 | €2,502 | -€1,857 | -42.6% |
| Cash at bank and in hand | 54/58 | €47,836 | €31,997 | -€15,839 | -33.1% |
| Deferred charges and accrued income | 490/1 | - | €4,200 | +€4,200 | |
| Total equity and liabilities | 10/49 | €87,189 | €69,520 | -€17,668 | -20.3% |
| Equity | 10/15 | €46,652 | €21,454 | -€25,198 | -54.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,386 | €6,386 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €4,527 | €4,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,673 | -€3,525 | -€25,198 | |
| Amounts payable | 17/49 | €40,537 | €48,066 | +€7,529 | +18.6% |
| Amounts payable within one year | 42/48 | €40,537 | €48,066 | +€7,529 | +18.6% |
| Trade debts | 44 | €15,563 | €19,504 | +€3,940 | +25.3% |
| Suppliers | 440/4 | €15,563 | €19,504 | +€3,940 | +25.3% |
| Taxes, remuneration and social security | 45 | €24,974 | €13,973 | -€11,001 | -44.0% |
| Taxes | 450/3 | €2,044 | €1,429 | -€616 | -30.1% |
| Remuneration and social security | 454/9 | €22,929 | €12,544 | -€10,385 | -45.3% |
| Other amounts payable | 47/48 | - | €14,590 | +€14,590 | |
| Remuneration, social security and pensions | 62 | €68,122 | €68,540 | +€418 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,595 | €6,018 | -€577 | -8.7% |
| Other operating charges | 640/8 | €1,586 | €1,252 | -€334 | -21.0% |
| Gross operating margin | 9900 | €71,102 | €52,149 | -€18,953 | -26.7% |
| Operating profit (loss) | 9901 | -€5,200 | -€23,662 | -€18,461 | -355% |
| Financial income | 75/76B | €39 | €246 | +€208 | +537% |
| Recurring financial income | 75 | €39 | €246 | +€208 | +537% |
| Financial charges | 65/66B | €1,221 | €1,719 | +€498 | +40.8% |
| Recurring financial charges | 65 | €1,221 | €1,719 | +€498 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,383 | -€25,134 | -€18,751 | -294% |
| Income taxes | 67/77 | €35 | €64 | +€29 | +83.9% |
| Profit (loss) for the period | 9904 | -€6,417 | -€25,198 | -€18,780 | -293% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,417 | -€25,198 | -€18,780 | -293% |
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 27 October 2026 via checked.be.