BAKKERIJ HEIMERDINGER: 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 HEIMERDINGER
Largest movements
- Current investments +€73,903
new in 2025: €73,903
- Receivables within one year +€46,006
up €46,006 (+905%), from €5,084 to €51,089
of which Other amounts receivable: +€47,995
- Cash -€24,829
down €24,829 (-32.4%), from €76,685 to €51,856
mainly Current investments (-€73,903) and Receivables within one year (-€46,006)
- Tangible fixed assets +€6,951
up €6,951 (+5.5%), from €125,732 to €132,683
of which Plant, machinery and equipment: +€15,512
- Reserves +€127,946
up €127,946 (+91.4%), from €139,910 to €267,856
- Other debts -€15,474
down €15,474 (-92.8%), from €16,681 to €1,207
- Tax, wage and social debts -€5,643
down €5,643 (-13.0%), from €43,263 to €37,619
- Trade debts -€3,650
down €3,650 (-37.2%), from €9,811 to €6,161
- Depreciation +€12,106
up €12,106 (+46.2%), from €26,194 to €38,300
- Financial charges +€6,447
up €6,447 (+18,075%), from €36 to €6,483
- Taxes -€3,536
down €3,536 (-8.8%), from €40,399 to €36,863
- Financial income +€3,083
new in 2025: €3,083
- Other operating charges +€2,404
up €2,404 (+257%), from €935 to €3,340
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 | €214,665 | €318,020 | +€103,355 | +48.1% |
| Formation expenses | 20 | €761 | €0 | -€761 | -100% |
| Fixed assets | 21/28 | €125,732 | €132,683 | +€6,951 | +5.5% |
| Tangible fixed assets | 22/27 | €125,732 | €132,683 | +€6,951 | +5.5% |
| Plant, machinery and equipment | 23 | €86,545 | €102,056 | +€15,512 | +17.9% |
| Furniture and vehicles | 24 | €39,187 | €30,627 | -€8,560 | -21.8% |
| Current assets | 29/58 | €88,172 | €185,337 | +€97,165 | +110% |
| Stocks and contracts in progress | 3 | €3,983 | €4,082 | +€100 | +2.5% |
| Stocks | 30/36 | €3,983 | €4,082 | +€100 | +2.5% |
| Amounts receivable within one year | 40/41 | €5,084 | €51,089 | +€46,006 | +905% |
| Trade receivables | 40 | €2,867 | €878 | -€1,989 | -69.4% |
| Other amounts receivable | 41 | €2,217 | €50,211 | +€47,995 | +2,165% |
| Current investments | 50/53 | - | €73,903 | +€73,903 | |
| Cash at bank and in hand | 54/58 | €76,685 | €51,856 | -€24,829 | -32.4% |
| Deferred charges and accrued income | 490/1 | €2,421 | €4,406 | +€1,985 | +82.0% |
| Total equity and liabilities | 10/49 | €214,665 | €318,020 | +€103,355 | +48.1% |
| Equity | 10/15 | €144,910 | €272,856 | +€127,946 | +88.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €139,910 | €267,856 | +€127,946 | +91.4% |
| Distributable reserves | 133 | €139,910 | €267,856 | +€127,946 | +91.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,755 | €45,164 | -€24,591 | -35.3% |
| Amounts payable within one year | 42/48 | €69,755 | €44,987 | -€24,768 | -35.5% |
| Trade debts | 44 | €9,811 | €6,161 | -€3,650 | -37.2% |
| Suppliers | 440/4 | €9,811 | €6,161 | -€3,650 | -37.2% |
| Taxes, remuneration and social security | 45 | €43,263 | €37,619 | -€5,643 | -13.0% |
| Taxes | 450/3 | €43,263 | €37,619 | -€5,643 | -13.0% |
| Other amounts payable | 47/48 | €16,681 | €1,207 | -€15,474 | -92.8% |
| Accrued charges and deferred income | 492/3 | - | €177 | +€177 | |
| Remuneration, social security and pensions | 62 | €205 | - | -€205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,194 | €38,300 | +€12,106 | +46.2% |
| Other operating charges | 640/8 | €935 | €3,340 | +€2,404 | +257% |
| Gross operating margin | 9900 | €208,780 | €211,055 | +€2,275 | +1.1% |
| Operating profit (loss) | 9901 | €181,445 | €169,415 | -€12,030 | -6.6% |
| Financial income | 75/76B | - | €3,083 | +€3,083 | |
| Recurring financial income | 75 | - | €3,083 | +€3,083 | |
| Financial charges | 65/66B | €36 | €6,483 | +€6,447 | +18,075% |
| Recurring financial charges | 65 | €36 | €6,483 | +€6,447 | +18,075% |
| Profit (loss) for the period before taxes | 9903 | €181,409 | €166,015 | -€15,394 | -8.5% |
| Income taxes | 67/77 | €40,399 | €36,863 | -€3,536 | -8.8% |
| Profit (loss) for the period | 9904 | €141,010 | €129,153 | -€11,858 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €141,010 | €129,153 | -€11,858 | -8.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.