Bakkerij Destabelle: 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 Destabelle
Largest movements
- Tangible fixed assets -€45,173
down €45,173 (-19.7%), from €229,390 to €184,217
of which Plant, machinery and equipment: -€33,836
- Receivables within one year +€18,234
up €18,234 (+529%), from €3,449 to €21,683
of which Other amounts receivable: +€15,004
- Stocks and contracts -€6,380
down €6,380 (-25.0%), from €25,502 to €19,122
- Cash -€4,782
down €4,782 (-7.0%), from €68,286 to €63,503
mainly Debts after one year (-€35,890) and Receivables within one year (-€18,234)
- Debts after one year -€35,890
down €35,890 (-66.1%), from €54,315 to €18,425
- Trade debts +€32,284
up €32,284 (+143%), from €22,527 to €54,812
- Tax, wage and social debts -€15,892
down €15,892 (-43.6%), from €36,427 to €20,536
of which Remuneration and social security: -€15,754
- Current portion of long-term debt -€12,723
down €12,723 (-26.2%), from €48,612 to €35,890
- Reserves -€5,754
down €5,754 (-3.5%), from €165,478 to €159,724
- Gross operating margin -€107,390
down €107,390 (-36.5%), from €294,600 to €187,210
- Staff costs -€62,243
down €62,243 (-33.9%), from €183,759 to €121,516
- Taxes -€13,575
down €13,575 (-97.8%), from €13,873 to €299
- Other operating charges +€7,754
up €7,754 (+157,609%), from €5 to €7,759
- Depreciation +€3,315
up €3,315 (+5.9%), from €56,250 to €59,565
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 | €350,952 | €309,485 | -€41,467 | -11.8% |
| Fixed assets | 21/28 | €229,390 | €184,217 | -€45,173 | -19.7% |
| Tangible fixed assets | 22/27 | €229,390 | €184,217 | -€45,173 | -19.7% |
| Land and buildings | 22 | €7,235 | €8,093 | +€859 | +11.9% |
| Plant, machinery and equipment | 23 | €207,325 | €173,489 | -€33,836 | -16.3% |
| Furniture and vehicles | 24 | €14,830 | €2,635 | -€12,195 | -82.2% |
| Current assets | 29/58 | €121,563 | €125,268 | +€3,706 | +3.0% |
| Stocks and contracts in progress | 3 | €25,502 | €19,122 | -€6,380 | -25.0% |
| Stocks | 30/36 | €25,502 | €19,122 | -€6,380 | -25.0% |
| Amounts receivable within one year | 40/41 | €3,449 | €21,683 | +€18,234 | +529% |
| Trade receivables | 40 | €370 | €3,600 | +€3,230 | +873% |
| Other amounts receivable | 41 | €3,079 | €18,083 | +€15,004 | +487% |
| Cash at bank and in hand | 54/58 | €68,286 | €63,503 | -€4,782 | -7.0% |
| Deferred charges and accrued income | 490/1 | €24,326 | €20,959 | -€3,366 | -13.8% |
| Total equity and liabilities | 10/49 | €350,952 | €309,485 | -€41,467 | -11.8% |
| Equity | 10/15 | €184,070 | €178,316 | -€5,754 | -3.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €165,478 | €159,724 | -€5,754 | -3.5% |
| Distributable reserves | 133 | €165,478 | €159,724 | -€5,754 | -3.5% |
| Amounts payable | 17/49 | €166,882 | €131,169 | -€35,713 | -21.4% |
| Amounts payable after more than one year | 17 | €54,315 | €18,425 | -€35,890 | -66.1% |
| Financial debts | 170/4 | €54,315 | €18,425 | -€35,890 | -66.1% |
| Amounts payable within one year | 42/48 | €112,567 | €112,744 | +€177 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €48,612 | €35,890 | -€12,723 | -26.2% |
| Trade debts | 44 | €22,527 | €54,812 | +€32,284 | +143% |
| Suppliers | 440/4 | €22,527 | €54,812 | +€32,284 | +143% |
| Advances received on contracts in progress | 46 | - | €1,001 | +€1,001 | |
| Taxes, remuneration and social security | 45 | €36,427 | €20,536 | -€15,892 | -43.6% |
| Taxes | 450/3 | €7,072 | €6,934 | -€138 | -1.9% |
| Remuneration and social security | 454/9 | €29,356 | €13,602 | -€15,754 | -53.7% |
| Other amounts payable | 47/48 | €5,000 | €506 | -€4,494 | -89.9% |
| Remuneration, social security and pensions | 62 | €183,759 | €121,516 | -€62,243 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,250 | €59,565 | +€3,315 | +5.9% |
| Other operating charges | 640/8 | €5 | €7,759 | +€7,754 | +157,609% |
| Gross operating margin | 9900 | €294,600 | €187,210 | -€107,390 | -36.5% |
| Operating profit (loss) | 9901 | €54,586 | -€1,630 | -€56,216 | |
| Financial income | 75/76B | €200 | €380 | +€180 | +89.9% |
| Recurring financial income | 75 | €200 | €380 | +€180 | +89.9% |
| Financial charges | 65/66B | €3,569 | €4,205 | +€637 | +17.8% |
| Recurring financial charges | 65 | €3,569 | €4,205 | +€637 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €51,218 | -€5,455 | -€56,673 | |
| Income taxes | 67/77 | €13,873 | €299 | -€13,575 | -97.8% |
| Profit (loss) for the period | 9904 | €37,344 | -€5,754 | -€43,098 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,344 | -€5,754 | -€43,098 |
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 29 October 2026 via checked.be.