BAKKERIJ DE SCHUTTER: 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 DE SCHUTTER
Largest movements
- Receivables after one year -€454,129
down €454,129 (-100%), from €454,129 to €0
- Receivables within one year +€244,971
up €244,971 (+125%), from €195,961 to €440,932
of which Other amounts receivable: +€257,909
- Tangible fixed assets +€29,003
up €29,003 (+14.3%), from €202,190 to €231,193
of which Plant, machinery and equipment: +€47,485
- Cash +€10,696
up €10,696 (+13.2%), from €81,283 to €91,979
mainly Receivables after one year (+€454,129) and Net result for the year (+€76,466)
- Other debts -€99,981
down €99,981 (-35.7%), from €280,177 to €180,196
- Reserves -€91,285
down €91,285 (-18.1%), from €503,846 to €412,562
- Debts after one year +€29,646
up €29,646 (+67.8%), from €43,745 to €73,391
- Trade debts -€24,890
down €24,890 (-40.1%), from €62,097 to €37,207
- Staff costs +€51,558
up €51,558 (+25.2%), from €204,218 to €255,777
- Taxes -€14,556
down €14,556 (-32.6%), from €44,707 to €30,152
- Depreciation +€10,782
up €10,782 (+28.1%), from €38,376 to €49,158
- Gross operating margin +€10,148
up €10,148 (+2.6%), from €385,498 to €395,647
- Financial income +€9,955
up €9,955 (+52.8%), from €18,838 to €28,793
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 | €944,786 | €771,029 | -€173,757 | -18.4% |
| Fixed assets | 21/28 | €202,190 | €231,193 | +€29,003 | +14.3% |
| Tangible fixed assets | 22/27 | €202,190 | €231,193 | +€29,003 | +14.3% |
| Land and buildings | 22 | €83,133 | €71,533 | -€11,600 | -14.0% |
| Plant, machinery and equipment | 23 | €108,900 | €156,385 | +€47,485 | +43.6% |
| Furniture and vehicles | 24 | €3,405 | €2,382 | -€1,023 | -30.1% |
| Other tangible fixed assets | 26 | €6,752 | €893 | -€5,859 | -86.8% |
| Current assets | 29/58 | €742,596 | €539,837 | -€202,760 | -27.3% |
| Amounts receivable after more than one year | 29 | €454,129 | €0 | -€454,129 | -100% |
| Other amounts receivable | 291 | €454,129 | €0 | -€454,129 | -100% |
| Amounts receivable within one year | 40/41 | €195,961 | €440,932 | +€244,971 | +125% |
| Trade receivables | 40 | €13,131 | €193 | -€12,938 | -98.5% |
| Other amounts receivable | 41 | €182,830 | €440,739 | +€257,909 | +141% |
| Cash at bank and in hand | 54/58 | €81,283 | €91,979 | +€10,696 | +13.2% |
| Deferred charges and accrued income | 490/1 | €11,223 | €6,926 | -€4,298 | -38.3% |
| Total equity and liabilities | 10/49 | €944,786 | €771,029 | -€173,757 | -18.4% |
| Equity | 10/15 | €510,046 | €418,762 | -€91,285 | -17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €503,846 | €412,562 | -€91,285 | -18.1% |
| Distributable reserves | 133 | €503,846 | €412,562 | -€91,285 | -18.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €434,740 | €352,267 | -€82,472 | -19.0% |
| Amounts payable after more than one year | 17 | €43,745 | €73,391 | +€29,646 | +67.8% |
| Financial debts | 170/4 | €43,745 | €73,391 | +€29,646 | +67.8% |
| Amounts payable within one year | 42/48 | €390,995 | €278,877 | -€112,118 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €22,471 | €29,637 | +€7,166 | +31.9% |
| Financial debts | 43 | €667 | €667 | +€0 | 0.0% |
| Credit institutions | 430/8 | €667 | €667 | +€0 | 0.0% |
| Trade debts | 44 | €62,097 | €37,207 | -€24,890 | -40.1% |
| Suppliers | 440/4 | €62,097 | €37,207 | -€24,890 | -40.1% |
| Taxes, remuneration and social security | 45 | €25,584 | €31,171 | +€5,587 | +21.8% |
| Taxes | 450/3 | €737 | €3,111 | +€2,374 | +322% |
| Remuneration and social security | 454/9 | €24,847 | €28,060 | +€3,213 | +12.9% |
| Other amounts payable | 47/48 | €280,177 | €180,196 | -€99,981 | -35.7% |
| Remuneration, social security and pensions | 62 | €204,218 | €255,777 | +€51,558 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,376 | €49,158 | +€10,782 | +28.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €5,374 | €7,141 | +€1,767 | +32.9% |
| Gross operating margin | 9900 | €385,498 | €395,647 | +€10,148 | +2.6% |
| Operating profit (loss) | 9901 | €137,530 | €83,571 | -€53,959 | -39.2% |
| Financial income | 75/76B | €18,838 | €28,793 | +€9,955 | +52.8% |
| Recurring financial income | 75 | €18,838 | €28,793 | +€9,955 | +52.8% |
| Financial charges | 65/66B | €6,027 | €5,747 | -€280 | -4.6% |
| Recurring financial charges | 65 | €6,027 | €5,747 | -€280 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €150,342 | €106,618 | -€43,724 | -29.1% |
| Income taxes | 67/77 | €44,707 | €30,152 | -€14,556 | -32.6% |
| Profit (loss) for the period | 9904 | €105,635 | €76,466 | -€29,168 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €105,635 | €76,466 | -€29,168 | -27.6% |
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 31 October 2026 via checked.be.