BAKKERIJ GORIS: 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.
What changed
BAKKERIJ GORIS
NACE 10.712, Artisanal bread and fresh pastry making
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€137,716
2024 · €193,644-€55,929
Equity
€464,931
2024 · €653,432-€188,501
Cash
€357,970
2024 · €246,784+€111,186
Balance sheet total
€1.3m
2024 · €1.3m+€65,932
Largest movements
Assets
- Cash +€111,186
up €111,186 (+45.1%), from €246,784 to €357,970
mainly Other debts (+€235,373) and Net result for the year (+€137,716)
- Tangible fixed assets -€44,712
down €44,712 (-6.0%), from €745,618 to €700,906
of which Plant, machinery and equipment: -€25,898
Equity and liabilities
- Other debts +€235,373
up €235,373 (+630%), from €37,368 to €272,741
- Reserves -€188,501
down €188,501 (-29.7%), from €634,832 to €446,331
- Trade debts +€20,235
up €20,235 (+30.1%), from €67,191 to €87,426
Income statement
- Staff costs +€38,566
up €38,566 (+11.2%), from €344,123 to €382,689
- Taxes -€34,871
down €34,871 (-35.1%), from €99,483 to €64,612
- Gross operating margin -€22,550
down €22,550 (-2.9%), from €765,213 to €742,663
- Financial income +€10,049
up €10,049 (+165%), from €6,085 to €16,134
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.
Result 2024
€193,644
Gross operating margin
-€22,550
Staff costs
-€38,566
Depreciation
+€100
Write-downs
+€757
Other operating charges
-€515
Other operating items
-€47,102
Financial income
+€10,049
Financial charges
+€7,027
Taxes
+€34,871
Result 2025
€137,716
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€483,674
Investment
-€47,504
Financing
-€324,984
Cash 2024
€246,784
From operations (derived)
+€483,674
Net result for the year
+€137,716
Depreciation
+€92,216
Stocks and contracts
-€344
Receivables within one year
+€6,036
Deferred charges and accrued income
-€5,150
Trade debts
+€20,235
Tax, wage and social debts
-€2,407
Other debts
+€235,373
Investment (derived)
-€47,504
Investment in fixed assets (net)
-€47,504
Financing
-€324,984
Debts after one year
+€11,558
Current portion of long-term debt
-€10,326
Contributions, distributions and other
-€326,217
Cash 2025
€357,970
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,264,604 | €1,330,536 | +€65,932 | +5.2% |
| Fixed assets | 21/28 | €745,618 | €700,906 | -€44,712 | -6.0% |
| Tangible fixed assets | 22/27 | €745,618 | €700,906 | -€44,712 | -6.0% |
| Land and buildings | 22 | €489,163 | €465,640 | -€23,523 | -4.8% |
| Plant, machinery and equipment | 23 | €221,000 | €195,102 | -€25,898 | -11.7% |
| Furniture and vehicles | 24 | €17,228 | €26,461 | +€9,232 | +53.6% |
| Leasing and similar rights | 25 | €18,226 | €13,703 | -€4,522 | -24.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €518,986 | €629,630 | +€110,644 | +21.3% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Trade receivables | 290 | - | €200,000 | +€200,000 | |
| Other amounts receivable | 291 | €200,000 | - | -€200,000 | |
| Stocks and contracts in progress | 3 | €10,539 | €10,883 | +€344 | +3.3% |
| Stocks | 30/36 | €10,539 | €10,883 | +€344 | +3.3% |
| Amounts receivable within one year | 40/41 | €59,195 | €53,159 | -€6,036 | -10.2% |
| Trade receivables | 40 | €15,328 | €25,838 | +€10,511 | +68.6% |
| Other amounts receivable | 41 | €43,867 | €27,320 | -€16,547 | -37.7% |
| Cash at bank and in hand | 54/58 | €246,784 | €357,970 | +€111,186 | +45.1% |
| Deferred charges and accrued income | 490/1 | €2,468 | €7,618 | +€5,150 | +209% |
| Total equity and liabilities | 10/49 | €1,264,604 | €1,330,536 | +€65,932 | +5.2% |
| Equity | 10/15 | €653,432 | €464,931 | -€188,501 | -28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €634,832 | €446,331 | -€188,501 | -29.7% |
| Distributable reserves | 133 | €634,832 | €446,331 | -€188,501 | -29.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €611,172 | €865,605 | +€254,433 | +41.6% |
| Amounts payable after more than one year | 17 | €394,734 | €406,292 | +€11,558 | +2.9% |
| Financial debts | 170/4 | €394,734 | €406,292 | +€11,558 | +2.9% |
| Amounts payable within one year | 42/48 | €216,438 | €459,313 | +€242,875 | +112% |
| Current portion of amounts payable after more than one year | 42 | €82,601 | €72,275 | -€10,326 | -12.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €67,191 | €87,426 | +€20,235 | +30.1% |
| Suppliers | 440/4 | €67,191 | €87,426 | +€20,235 | +30.1% |
| Taxes, remuneration and social security | 45 | €29,278 | €26,871 | -€2,407 | -8.2% |
| Remuneration and social security | 454/9 | €29,278 | €26,871 | -€2,407 | -8.2% |
| Other amounts payable | 47/48 | €37,368 | €272,741 | +€235,373 | +630% |
| Remuneration, social security and pensions | 62 | €344,123 | €382,689 | +€38,566 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,316 | €92,216 | -€100 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €757 | €0 | -€757 | -100% |
| Other operating charges | 640/8 | €5,012 | €5,526 | +€515 | +10.3% |
| Non-recurring operating charges | 66A | - | €47,102 | +€47,102 | |
| Gross operating margin | 9900 | €765,213 | €742,663 | -€22,550 | -2.9% |
| Operating profit (loss) | 9901 | €323,006 | €215,130 | -€107,876 | -33.4% |
| Financial income | 75/76B | €6,085 | €16,134 | +€10,049 | +165% |
| Recurring financial income | 75 | €6,085 | €16,134 | +€10,049 | +165% |
| Financial charges | 65/66B | €35,964 | €28,937 | -€7,027 | -19.5% |
| Recurring financial charges | 65 | €35,964 | €28,937 | -€7,027 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €293,127 | €202,328 | -€90,800 | -31.0% |
| Income taxes | 67/77 | €99,483 | €64,612 | -€34,871 | -35.1% |
| Profit (loss) for the period | 9904 | €193,644 | €137,716 | -€55,929 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €193,644 | €137,716 | -€55,929 | -28.9% |
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 24 October 2026 via checked.be.