BAKKERIJ FRANK: 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 FRANK
Largest movements
- Cash +€8,974
up €8,974 (+146%), from €6,141 to €15,115
mainly Depreciation (+€33,921) and Other debts (+€15,499)
- Tangible fixed assets -€3,509
down €3,509 (-3.9%), from €90,282 to €86,773
of which Land and buildings: -€19,975
- Reserves -€22,257
down €22,257 (-98.6%), from €22,579 to €322
- Other debts +€15,499
up €15,499 (+933%), from €1,662 to €17,161
- Debts after one year +€7,096
up €7,096 (+54.8%), from €12,947 to €20,043
- Current portion of long-term debt +€6,152
up €6,152 (+102%), from €6,054 to €12,206
- Trade debts -€2,102
down €2,102 (-10.8%), from €19,385 to €17,284
- Gross operating margin +€3,668
up €3,668 (+4.0%), from €92,252 to €95,920
- Financial charges -€1,408
down €1,408 (-15.3%), from €9,222 to €7,814
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 | €121,614 | €127,074 | +€5,460 | +4.5% |
| Fixed assets | 21/28 | €90,282 | €86,773 | -€3,509 | -3.9% |
| Tangible fixed assets | 22/27 | €90,282 | €86,773 | -€3,509 | -3.9% |
| Land and buildings | 22 | €72,321 | €52,347 | -€19,975 | -27.6% |
| Plant, machinery and equipment | 23 | €1,146 | €542 | -€605 | -52.7% |
| Furniture and vehicles | 24 | €1,548 | €22,968 | +€21,420 | +1,384% |
| Leasing and similar rights | 25 | €15,267 | €10,917 | -€4,350 | -28.5% |
| Current assets | 29/58 | €31,332 | €40,302 | +€8,969 | +28.6% |
| Stocks and contracts in progress | 3 | €4,834 | €4,734 | -€100 | -2.1% |
| Stocks | 30/36 | €4,834 | €4,734 | -€100 | -2.1% |
| Amounts receivable within one year | 40/41 | €11,203 | €11,846 | +€643 | +5.7% |
| Trade receivables | 40 | €5,603 | €6,201 | +€598 | +10.7% |
| Other amounts receivable | 41 | €5,600 | €5,645 | +€45 | +0.8% |
| Cash at bank and in hand | 54/58 | €6,141 | €15,115 | +€8,974 | +146% |
| Deferred charges and accrued income | 490/1 | €9,155 | €8,606 | -€548 | -6.0% |
| Total equity and liabilities | 10/49 | €121,614 | €127,074 | +€5,460 | +4.5% |
| Equity | 10/15 | €70,671 | €49,901 | -€20,770 | -29.4% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €22,579 | €322 | -€22,257 | -98.6% |
| Distributable reserves | 133 | €22,579 | €322 | -€22,257 | -98.6% |
| Profit (loss) carried forward | 14 | -€1,486 | - | +€1,486 | |
| Amounts payable | 17/49 | €50,943 | €77,173 | +€26,230 | +51.5% |
| Amounts payable after more than one year | 17 | €12,947 | €20,043 | +€7,096 | +54.8% |
| Financial debts | 170/4 | €12,947 | €20,043 | +€7,096 | +54.8% |
| Amounts payable within one year | 42/48 | €37,996 | €57,130 | +€19,134 | +50.4% |
| Current portion of amounts payable after more than one year | 42 | €6,054 | €12,206 | +€6,152 | +102% |
| Financial debts | 43 | - | €338 | +€338 | |
| Other loans | 439 | - | €338 | +€338 | |
| Trade debts | 44 | €19,385 | €17,284 | -€2,102 | -10.8% |
| Suppliers | 440/4 | €19,385 | €17,284 | -€2,102 | -10.8% |
| Taxes, remuneration and social security | 45 | €10,895 | €10,142 | -€753 | -6.9% |
| Taxes | 450/3 | €4,148 | €3,600 | -€548 | -13.2% |
| Remuneration and social security | 454/9 | €6,747 | €6,542 | -€206 | -3.0% |
| Other amounts payable | 47/48 | €1,662 | €17,161 | +€15,499 | +933% |
| Non-recurring operating income | 76A | - | €6,717 | +€6,717 | |
| Remuneration, social security and pensions | 62 | €48,528 | €48,855 | +€327 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,983 | €33,921 | -€62 | -0.2% |
| Other operating charges | 640/8 | €3,517 | €3,551 | +€34 | +1.0% |
| Gross operating margin | 9900 | €92,252 | €95,920 | +€3,668 | +4.0% |
| Operating profit (loss) | 9901 | €6,224 | €9,593 | +€3,369 | +54.1% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,783% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,783% |
| Financial charges | 65/66B | €9,222 | €7,814 | -€1,408 | -15.3% |
| Recurring financial charges | 65 | €9,222 | €7,814 | -€1,408 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,998 | €1,784 | +€4,782 | |
| Income taxes | 67/77 | €745 | €297 | -€447 | -60.1% |
| Profit (loss) for the period | 9904 | -€3,742 | €1,487 | +€5,229 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,742 | €1,487 | +€5,229 |
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.