BAKKERIJ EMMERIX: what changed
Two fiscal 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 EMMERIX
Largest movements
- Cash -€61,990
down €61,990 (-56.3%), from €110,030 to €48,040
mainly Investment in fixed assets (net) (-€48,991) and Receivables within one year (-€45,629)
- Receivables within one year +€45,629
up €45,629 (+79.6%), from €57,309 to €102,938
of which Trade receivables: +€26,224
- Stocks and contracts +€5,181
up €5,181 (+25.5%), from €20,282 to €25,463
- Reserves +€18,652
up €18,652 (+10.1%), from €183,913 to €202,565
of which Distributable reserves: +€18,652
- Tax, wage and social debts -€15,643
down €15,643 (-56.1%), from €27,893 to €12,250
- Other debts -€11,579
down €11,579 (-42.9%), from €27,001 to €15,422
- Trade debts -€5,923
down €5,923 (-14.0%), from €42,416 to €36,493
- Accrued charges and deferred income +€4,673
up €4,673 (+19.6%), from €23,782 to €28,454
- Gross operating margin -€56,279
down €56,279 (-12.2%), from €460,302 to €404,023
- Staff costs +€35,902
up €35,902 (+12.5%), from €286,811 to €322,713
- Taxes -€28,984
down €28,984 (-78.2%), from €37,076 to €8,092
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.
Cash bridge derived
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 | €443,014 | €433,166 | -€9,848 | -2.2% |
| Fixed assets | 21/28 | €247,661 | €248,604 | +€943 | +0.4% |
| Tangible fixed assets | 22/27 | €245,391 | €246,334 | +€943 | +0.4% |
| Land and buildings | 22 | €106,580 | €111,755 | +€5,175 | +4.9% |
| Plant, machinery and equipment | 23 | €70,153 | €54,095 | -€16,058 | -22.9% |
| Furniture and vehicles | 24 | €21,234 | €19,021 | -€2,214 | -10.4% |
| Leasing and similar rights | 25 | €47,424 | €61,464 | +€14,040 | +29.6% |
| Financial fixed assets | 28 | €2,270 | €2,270 | = | 0.0% |
| Current assets | 29/58 | €195,353 | €184,562 | -€10,791 | -5.5% |
| Stocks and contracts in progress | 3 | €20,282 | €25,463 | +€5,181 | +25.5% |
| Stocks | 30/36 | €20,282 | €25,463 | +€5,181 | +25.5% |
| Amounts receivable within one year | 40/41 | €57,309 | €102,938 | +€45,629 | +79.6% |
| Trade receivables | 40 | €51,981 | €78,205 | +€26,224 | +50.4% |
| Other amounts receivable | 41 | €5,328 | €24,733 | +€19,405 | +364.2% |
| Cash at bank and in hand | 54/58 | €110,030 | €48,040 | -€61,990 | -56.3% |
| Deferred charges and accrued income | 490/1 | €7,732 | €8,121 | +€389 | +5.0% |
| Total equity and liabilities | 10/49 | €443,014 | €433,166 | -€9,848 | -2.2% |
| Equity | 10/15 | €203,913 | €222,565 | +€18,652 | +9.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €183,913 | €202,565 | +€18,652 | +10.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,989 | €6,989 | = | 0.0% |
| Distributable reserves | 133 | €174,924 | €193,576 | +€18,652 | +10.7% |
| Amounts payable | 17/49 | €239,101 | €210,601 | -€28,500 | -11.9% |
| Amounts payable after more than one year | 17 | €85,002 | €81,395 | -€3,608 | -4.2% |
| Financial debts | 170/4 | €85,002 | €81,395 | -€3,608 | -4.2% |
| Amounts payable within one year | 42/48 | €130,317 | €100,752 | -€29,565 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €26,433 | €29,864 | +€3,432 | +13.0% |
| Financial debts | 43 | €6,575 | €6,723 | +€148 | +2.3% |
| Credit institutions | 430/8 | €6,575 | €6,723 | +€148 | +2.3% |
| Trade debts | 44 | €42,416 | €36,493 | -€5,923 | -14.0% |
| Suppliers | 440/4 | €42,416 | €36,493 | -€5,923 | -14.0% |
| Taxes, remuneration and social security | 45 | €27,893 | €12,250 | -€15,643 | -56.1% |
| Taxes | 450/3 | €27,893 | €12,250 | -€15,643 | -56.1% |
| Other amounts payable | 47/48 | €27,001 | €15,422 | -€11,579 | -42.9% |
| Accrued charges and deferred income | 492/3 | €23,782 | €28,454 | +€4,673 | +19.6% |
| Non-recurring operating income | 76A | €1,074 | - | -€1,074 | |
| Remuneration, social security and pensions | 62 | €286,811 | €322,713 | +€35,902 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,503 | €48,048 | -€2,455 | -4.9% |
| Other operating charges | 640/8 | €449 | €400 | -€50 | -11.0% |
| Gross operating margin | 9900 | €460,302 | €404,023 | -€56,279 | -12.2% |
| Operating profit (loss) | 9901 | €122,539 | €32,863 | -€89,677 | -73.2% |
| Financial income | 75/76B | €1,707 | €3,183 | +€1,476 | +86.5% |
| Recurring financial income | 75 | €1,707 | €3,183 | +€1,476 | +86.5% |
| Financial charges | 65/66B | €10,069 | €9,301 | -€768 | -7.6% |
| Recurring financial charges | 65 | €10,069 | €9,301 | -€768 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €114,177 | €26,744 | -€87,433 | -76.6% |
| Transfer from deferred taxes | 780 | €1,475 | - | -€1,475 | |
| Income taxes | 67/77 | €37,076 | €8,092 | -€28,984 | -78.2% |
| Profit (loss) for the period | 9904 | €78,576 | €18,652 | -€59,924 | -76.3% |
| Transfer from tax-exempt reserves | 789 | €2,865 | - | -€2,865 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,441 | €18,652 | -€62,789 | -77.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.