Bakkerij Devers P.: what changed
Bakkerij Devers P.
Largest movements
- Receivables after one year -€13,645
down €13,645 (-7.6%), from €180,000 to €166,355
of which Other amounts receivable: -€13,645
- Tangible fixed assets -€6,460
down €6,460 (-31.9%), from €20,233 to €13,773
of which Furniture and vehicles: -€6,005
- Receivables within one year +€5,593
up €5,593 (+7.0%), from €80,092 to €85,685
of which Trade receivables: +€48,719
- Deferred charges and accrued income -€4,840
down €4,840 (-76.9%), from €6,294 to €1,454
- Debts after one year -€99,623
down €99,623 (-74.9%), from €133,065 to €33,443
- Reserves +€76,037
up €76,037 (+93.2%), from €81,588 to €157,626
of which Distributable reserves: +€76,037
- Tax, wage and social debts +€17,209
up €17,209 (+251%), from €6,854 to €24,064
of which Taxes: +€16,009
- Trade debts -€14,329
down €14,329 (-62.9%), from €22,784 to €8,454
- Gross operating margin +€35,170
up €35,170 (+177%), from €19,894 to €55,065
- Financial income +€12,569
up €12,569 (+33.2%), from €37,897 to €50,465
- Taxes +€8,664
up €8,664 (+1,338%), from €647 to €9,311
- Financial charges +€3,505
up €3,505 (+40.4%), from €8,680 to €12,184
- Depreciation +€3,365
up €3,365 (+109%), from €3,095 to €6,460
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,697 | €323,682 | -€18,015 | -5.3% |
| Fixed assets | 21/28 | €23,175 | €16,715 | -€6,460 | -27.9% |
| Tangible fixed assets | 22/27 | €20,233 | €13,773 | -€6,460 | -31.9% |
| Furniture and vehicles | 24 | €19,462 | €13,457 | -€6,005 | -30.9% |
| Other tangible fixed assets | 26 | €771 | €316 | -€455 | -59.0% |
| Financial fixed assets | 28 | €2,943 | €2,943 | = | 0.0% |
| Current assets | 29/58 | €318,522 | €306,967 | -€11,555 | -3.6% |
| Amounts receivable after more than one year | 29 | €180,000 | €166,355 | -€13,645 | -7.6% |
| Trade receivables | 290 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €16,355 | -€13,645 | -45.5% |
| Amounts receivable within one year | 40/41 | €80,092 | €85,685 | +€5,593 | +7.0% |
| Trade receivables | 40 | €12,887 | €61,606 | +€48,719 | +378% |
| Other amounts receivable | 41 | €67,206 | €24,079 | -€43,127 | -64.2% |
| Current investments | 50/53 | €49,170 | €49,170 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,965 | €4,303 | +€1,338 | +45.1% |
| Deferred charges and accrued income | 490/1 | €6,294 | €1,454 | -€4,840 | -76.9% |
| Total equity and liabilities | 10/49 | €341,697 | €323,682 | -€18,015 | -5.3% |
| Equity | 10/15 | €100,180 | €176,218 | +€76,037 | +75.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €81,588 | €157,626 | +€76,037 | +93.2% |
| Non-distributable reserves | 130/1 | €11,639 | €11,639 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,639 | €11,639 | = | 0.0% |
| Distributable reserves | 133 | €69,950 | €145,987 | +€76,037 | +109% |
| Amounts payable | 17/49 | €241,517 | €147,465 | -€94,052 | -38.9% |
| Amounts payable after more than one year | 17 | €133,065 | €33,443 | -€99,623 | -74.9% |
| Financial debts | 170/4 | €133,065 | €33,443 | -€99,623 | -74.9% |
| Amounts payable within one year | 42/48 | €108,451 | €114,022 | +€5,571 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €41,252 | €41,697 | +€444 | +1.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €22,784 | €8,454 | -€14,329 | -62.9% |
| Suppliers | 440/4 | €22,784 | €8,454 | -€14,329 | -62.9% |
| Taxes, remuneration and social security | 45 | €6,854 | €24,064 | +€17,209 | +251% |
| Taxes | 450/3 | €6,854 | €22,864 | +€16,009 | +234% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €37,561 | €39,808 | +€2,246 | +6.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,095 | €6,460 | +€3,365 | +109% |
| Other operating charges | 640/8 | €2,175 | €1,510 | -€665 | -30.6% |
| Gross operating margin | 9900 | €19,894 | €55,065 | +€35,170 | +177% |
| Operating profit (loss) | 9901 | €14,624 | €47,068 | +€32,444 | +222% |
| Financial income | 75/76B | €37,897 | €50,465 | +€12,569 | +33.2% |
| Recurring financial income | 75 | €37,897 | €50,465 | +€12,569 | +33.2% |
| Financial charges | 65/66B | €8,680 | €12,184 | +€3,505 | +40.4% |
| Recurring financial charges | 65 | €8,680 | €12,184 | +€3,505 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €43,841 | €85,349 | +€41,508 | +94.7% |
| Income taxes | 67/77 | €647 | €9,311 | +€8,664 | +1,338% |
| Profit (loss) for the period | 9904 | €43,194 | €76,037 | +€32,844 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,194 | €76,037 | +€32,844 | +76.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.