BAKKERIJ DECLERCQ KRIS: 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 DECLERCQ KRIS
Largest movements
- Cash +€26,238
up €26,238 (+14.5%), from €181,143 to €207,381
mainly Net result for the year (+€32,441) and Other debts (+€8,029)
- Tangible fixed assets -€5,846
down €5,846 (-12.5%), from €46,844 to €40,998
of which Land and buildings: -€4,362
- Stocks and contracts -€3,224
down €3,224 (-23.0%), from €13,992 to €10,768
- Deferred charges and accrued income -€3,121
down €3,121 (-54.6%), from €5,716 to €2,595
- Reserves +€13,267
up €13,267 (+5.4%), from €244,787 to €258,054
of which Distributable reserves: +€13,267
- Tax, wage and social debts -€8,870
down €8,870 (-64.5%), from €13,745 to €4,874
of which Taxes: -€8,860
- Other debts +€8,029
new in 2025: €8,029
- Trade debts +€3,982
up €3,982 (+44.5%), from €8,957 to €12,939
- Gross operating margin +€11,400
up €11,400 (+20.7%), from €55,065 to €66,464
- Financial income -€3,424
down €3,424 (-67.8%), from €5,051 to €1,628
- Staff costs +€1,565
up €1,565 (+22.6%), from €6,920 to €8,485
- Taxes +€1,266
up €1,266 (+8.5%), from €14,919 to €16,185
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 | €280,014 | €296,435 | +€16,422 | +5.9% |
| Fixed assets | 21/28 | €46,844 | €42,450 | -€4,394 | -9.4% |
| Intangible fixed assets | 21 | - | €1,452 | +€1,452 | |
| Tangible fixed assets | 22/27 | €46,844 | €40,998 | -€5,846 | -12.5% |
| Land and buildings | 22 | €42,649 | €38,287 | -€4,362 | -10.2% |
| Plant, machinery and equipment | 23 | €4,196 | €2,711 | -€1,484 | -35.4% |
| Current assets | 29/58 | €233,169 | €253,985 | +€20,816 | +8.9% |
| Stocks and contracts in progress | 3 | €13,992 | €10,768 | -€3,224 | -23.0% |
| Stocks | 30/36 | €13,992 | €10,768 | -€3,224 | -23.0% |
| Amounts receivable within one year | 40/41 | €7,318 | €8,241 | +€923 | +12.6% |
| Trade receivables | 40 | €1,933 | €741 | -€1,192 | -61.7% |
| Other amounts receivable | 41 | €5,385 | €7,500 | +€2,115 | +39.3% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €181,143 | €207,381 | +€26,238 | +14.5% |
| Deferred charges and accrued income | 490/1 | €5,716 | €2,595 | -€3,121 | -54.6% |
| Total equity and liabilities | 10/49 | €280,014 | €296,435 | +€16,422 | +5.9% |
| Equity | 10/15 | €256,798 | €270,065 | +€13,267 | +5.2% |
| Contributions | 10/11 | €12,011 | €12,011 | = | 0.0% |
| Reserves | 13 | €244,787 | €258,054 | +€13,267 | +5.4% |
| Tax-exempt reserves | 132 | €140,809 | €140,809 | = | 0.0% |
| Distributable reserves | 133 | €103,978 | €117,245 | +€13,267 | +12.8% |
| Amounts payable | 17/49 | €23,215 | €26,370 | +€3,155 | +13.6% |
| Amounts payable within one year | 42/48 | €22,702 | €25,842 | +€3,141 | +13.8% |
| Trade debts | 44 | €8,957 | €12,939 | +€3,982 | +44.5% |
| Suppliers | 440/4 | €8,957 | €12,939 | +€3,982 | +44.5% |
| Taxes, remuneration and social security | 45 | €13,745 | €4,874 | -€8,870 | -64.5% |
| Taxes | 450/3 | €13,282 | €4,423 | -€8,860 | -66.7% |
| Remuneration and social security | 454/9 | €462 | €452 | -€10 | -2.3% |
| Other amounts payable | 47/48 | - | €8,029 | +€8,029 | |
| Accrued charges and deferred income | 492/3 | €513 | €528 | +€14 | +2.8% |
| Remuneration, social security and pensions | 62 | €6,920 | €8,485 | +€1,565 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,968 | €5,923 | -€44 | -0.7% |
| Other operating charges | 640/8 | €4,979 | €4,919 | -€60 | -1.2% |
| Gross operating margin | 9900 | €55,065 | €66,464 | +€11,400 | +20.7% |
| Operating profit (loss) | 9901 | €37,199 | €47,138 | +€9,939 | +26.7% |
| Financial income | 75/76B | €5,051 | €1,628 | -€3,424 | -67.8% |
| Recurring financial income | 75 | €5,051 | €1,628 | -€3,424 | -67.8% |
| Financial charges | 65/66B | €127 | €139 | +€12 | +9.7% |
| Recurring financial charges | 65 | €127 | €139 | +€12 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €42,123 | €48,626 | +€6,503 | +15.4% |
| Income taxes | 67/77 | €14,919 | €16,185 | +€1,266 | +8.5% |
| Profit (loss) for the period | 9904 | €27,203 | €32,441 | +€5,237 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,203 | €32,441 | +€5,237 | +19.3% |
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 22 October 2026 via checked.be.