BAKKERIJ ECRA: 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 ECRA
Largest movements
- Cash +€66,945
up €66,945 (+89.7%), from €74,664 to €141,610
mainly Net result for the year (+€31,339) and Receivables within one year (+€30,125)
- Receivables within one year -€30,125
down €30,125 (-49.5%), from €60,837 to €30,712
of which Trade receivables: -€40,235
- Stocks and contracts -€13,218
down €13,218 (-31.5%), from €41,903 to €28,685
- Tangible fixed assets -€4,028
down €4,028 (-41.0%), from €9,815 to €5,787
- Deferred charges and accrued income +€2,644
up €2,644 (+288%), from €917 to €3,561
- Reserves +€30,000
up €30,000 (+50.0%), from €60,000 to €90,000
- Trade debts -€15,489
down €15,489 (-23.0%), from €67,279 to €51,790
- Tax, wage and social debts +€3,038
up €3,038 (+9.1%), from €33,565 to €36,603
of which Remuneration and social security: +€5,620
- Accrued charges and deferred income +€2,650
up €2,650 (+58.9%), from €4,500 to €7,150
- Staff costs +€28,086
up €28,086 (+1,612%), from €1,742 to €29,829
- Gross operating margin +€23,802
up €23,802 (+37.1%), from €64,119 to €87,921
- Other operating charges +€4,747
up €4,747 (+279%), from €1,699 to €6,446
- Taxes -€1,521
down €1,521 (-10.8%), from €14,086 to €12,565
- Financial charges +€925
up €925 (+29.0%), from €3,189 to €4,114
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 | €188,136 | €210,654 | +€22,518 | +12.0% |
| Fixed assets | 21/28 | €9,815 | €6,087 | -€3,728 | -38.0% |
| Tangible fixed assets | 22/27 | €9,815 | €5,787 | -€4,028 | -41.0% |
| Plant, machinery and equipment | 23 | €9,815 | €5,787 | -€4,028 | -41.0% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €178,321 | €204,567 | +€26,246 | +14.7% |
| Stocks and contracts in progress | 3 | €41,903 | €28,685 | -€13,218 | -31.5% |
| Stocks | 30/36 | €41,903 | €28,685 | -€13,218 | -31.5% |
| Amounts receivable within one year | 40/41 | €60,837 | €30,712 | -€30,125 | -49.5% |
| Trade receivables | 40 | €57,613 | €17,378 | -€40,235 | -69.8% |
| Other amounts receivable | 41 | €3,224 | €13,333 | +€10,110 | +314% |
| Cash at bank and in hand | 54/58 | €74,664 | €141,610 | +€66,945 | +89.7% |
| Deferred charges and accrued income | 490/1 | €917 | €3,561 | +€2,644 | +288% |
| Total equity and liabilities | 10/49 | €188,136 | €210,654 | +€22,518 | +12.0% |
| Equity | 10/15 | €82,090 | €113,429 | +€31,339 | +38.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €90,000 | +€30,000 | +50.0% |
| Distributable reserves | 133 | €60,000 | €90,000 | +€30,000 | +50.0% |
| Profit (loss) carried forward | 14 | €19,090 | €20,429 | +€1,339 | +7.0% |
| Amounts payable | 17/49 | €106,047 | €97,225 | -€8,821 | -8.3% |
| Amounts payable within one year | 42/48 | €101,547 | €90,075 | -€11,471 | -11.3% |
| Trade debts | 44 | €67,279 | €51,790 | -€15,489 | -23.0% |
| Suppliers | 440/4 | €67,279 | €51,790 | -€15,489 | -23.0% |
| Advances received on contracts in progress | 46 | - | €325 | +€325 | |
| Taxes, remuneration and social security | 45 | €33,565 | €36,603 | +€3,038 | +9.1% |
| Taxes | 450/3 | €29,247 | €26,665 | -€2,582 | -8.8% |
| Remuneration and social security | 454/9 | €4,318 | €9,939 | +€5,620 | +130% |
| Other amounts payable | 47/48 | €702 | €1,357 | +€655 | +93.2% |
| Accrued charges and deferred income | 492/3 | €4,500 | €7,150 | +€2,650 | +58.9% |
| Remuneration, social security and pensions | 62 | €1,742 | €29,829 | +€28,086 | +1,612% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,313 | €4,028 | -€285 | -6.6% |
| Other operating charges | 640/8 | €1,699 | €6,446 | +€4,747 | +279% |
| Gross operating margin | 9900 | €64,119 | €87,921 | +€23,802 | +37.1% |
| Operating profit (loss) | 9901 | €56,364 | €47,618 | -€8,746 | -15.5% |
| Financial income | 75/76B | €46 | €401 | +€354 | +766% |
| Recurring financial income | 75 | €46 | €401 | +€354 | +766% |
| Financial charges | 65/66B | €3,189 | €4,114 | +€925 | +29.0% |
| Recurring financial charges | 65 | €3,189 | €4,114 | +€925 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €53,221 | €43,904 | -€9,317 | -17.5% |
| Income taxes | 67/77 | €14,086 | €12,565 | -€1,521 | -10.8% |
| Profit (loss) for the period | 9904 | €39,135 | €31,339 | -€7,796 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,135 | €31,339 | -€7,796 | -19.9% |
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 28 October 2026 via checked.be.