Bakkerij Carl Lier: 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 Carl Lier
Largest movements
- Tangible fixed assets -€33,811
down €33,811 (-20.5%), from €165,254 to €131,443
of which Leasing and similar rights: -€30,840
- Cash -€21,354
down €21,354 (-35.3%), from €60,577 to €39,222
mainly Trade debts (-€83,738) and Debts after one year (-€27,471)
- Stocks and contracts +€5,083
up €5,083 (+30.0%), from €16,944 to €22,027
- Trade debts -€83,738
down €83,738 (-69.0%), from €121,392 to €37,653
- Profit (loss) carried forward +€36,157
up €36,157 (+66.9%), from -€54,011 to -€17,855
- Debts after one year -€27,471
down €27,471 (-23.3%), from €118,025 to €90,555
- Other debts +€26,268
up €26,268 (+1,190%), from €2,207 to €28,475
- Gross operating margin -€13,570
down €13,570 (-4.2%), from €324,186 to €310,616
- Staff costs +€10,353
up €10,353 (+4.7%), from €222,548 to €232,901
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 | €255,177 | €204,930 | -€50,246 | -19.7% |
| Fixed assets | 21/28 | €165,254 | €131,443 | -€33,811 | -20.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €165,254 | €131,443 | -€33,811 | -20.5% |
| Plant, machinery and equipment | 23 | €10,913 | €8,836 | -€2,077 | -19.0% |
| Furniture and vehicles | 24 | €2,106 | €1,212 | -€894 | -42.5% |
| Leasing and similar rights | 25 | €152,235 | €121,395 | -€30,840 | -20.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €89,923 | €73,488 | -€16,435 | -18.3% |
| Stocks and contracts in progress | 3 | €16,944 | €22,027 | +€5,083 | +30.0% |
| Stocks | 30/36 | €16,944 | €22,027 | +€5,083 | +30.0% |
| Amounts receivable within one year | 40/41 | €8,315 | €10,439 | +€2,124 | +25.5% |
| Trade receivables | 40 | €6,816 | €2,239 | -€4,578 | -67.2% |
| Other amounts receivable | 41 | €1,499 | €8,200 | +€6,701 | +447% |
| Cash at bank and in hand | 54/58 | €60,577 | €39,222 | -€21,354 | -35.3% |
| Deferred charges and accrued income | 490/1 | €4,087 | €1,800 | -€2,287 | -56.0% |
| Total equity and liabilities | 10/49 | €255,177 | €204,930 | -€50,246 | -19.7% |
| Equity | 10/15 | -€47,811 | -€11,655 | +€36,157 | +75.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,011 | -€17,855 | +€36,157 | +66.9% |
| Amounts payable | 17/49 | €302,988 | €216,585 | -€86,403 | -28.5% |
| Amounts payable after more than one year | 17 | €118,025 | €90,555 | -€27,471 | -23.3% |
| Financial debts | 170/4 | €118,025 | €90,555 | -€27,471 | -23.3% |
| Amounts payable within one year | 42/48 | €184,963 | €126,031 | -€58,932 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €30,840 | €30,840 | = | 0.0% |
| Trade debts | 44 | €121,392 | €37,653 | -€83,738 | -69.0% |
| Suppliers | 440/4 | €121,392 | €37,653 | -€83,738 | -69.0% |
| Taxes, remuneration and social security | 45 | €30,524 | €29,062 | -€1,462 | -4.8% |
| Taxes | 450/3 | €5,281 | €2,298 | -€2,983 | -56.5% |
| Remuneration and social security | 454/9 | €25,243 | €26,764 | +€1,521 | +6.0% |
| Other amounts payable | 47/48 | €2,207 | €28,475 | +€26,268 | +1,190% |
| Remuneration, social security and pensions | 62 | €222,548 | €232,901 | +€10,353 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,611 | €33,811 | +€1,200 | +3.7% |
| Other operating charges | 640/8 | €876 | €1,954 | +€1,078 | +123% |
| Gross operating margin | 9900 | €324,186 | €310,616 | -€13,570 | -4.2% |
| Operating profit (loss) | 9901 | €68,150 | €41,949 | -€26,201 | -38.4% |
| Financial income | 75/76B | €10,611 | €10,837 | +€226 | +2.1% |
| Recurring financial income | 75 | €10,611 | €10,837 | +€226 | +2.1% |
| Financial charges | 65/66B | €2,604 | €2,824 | +€220 | +8.4% |
| Recurring financial charges | 65 | €2,604 | €2,824 | +€220 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €76,157 | €49,962 | -€26,195 | -34.4% |
| Income taxes | 67/77 | €11,128 | €13,805 | +€2,677 | +24.1% |
| Profit (loss) for the period | 9904 | €65,029 | €36,157 | -€28,872 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,029 | €36,157 | -€28,872 | -44.4% |
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 31 October 2026 via checked.be.