BAKKERIJ HELSEN: what changed
BAKKERIJ HELSEN
Largest movements
- Receivables within one year -€31,086
down €31,086 (-26.3%), from €118,171 to €87,085
of which Other amounts receivable: -€29,652
- Cash -€7,900
down €7,900 (-61.1%), from €12,926 to €5,026
mainly Net result for the year (-€27,910) and Trade debts (-€10,470)
- Profit (loss) carried forward -€27,910
down €27,910 (-42.9%), from -€65,063 to -€92,973
- Trade debts -€10,470
down €10,470 (-97.1%), from €10,780 to €310
- Tax, wage and social debts -€3,282
down €3,282 (-72.6%), from €4,523 to €1,241
of which Remuneration and social security: -€3,152
- Gross operating margin -€6,906
down €6,906 (-104%), from -€6,624 to -€13,530
- Staff costs -€4,002
no longer reported in 2025 (was €4,002)
- Other operating charges +€2,579
up €2,579 (+36.3%), from €7,106 to €9,685
- Financial income -€1,399
no longer reported in 2025 (was €1,399)
- Financial charges +€140
up €140 (+3.7%), from €3,784 to €3,924
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,907 | €110,248 | -€40,659 | -26.9% |
| Fixed assets | 21/28 | €18,475 | €17,845 | -€630 | -3.4% |
| Tangible fixed assets | 22/27 | €18,475 | €17,845 | -€630 | -3.4% |
| Land and buildings | 22 | €17,153 | €17,153 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,322 | €692 | -€630 | -47.7% |
| Current assets | 29/58 | €132,432 | €92,403 | -€40,029 | -30.2% |
| Stocks and contracts in progress | 3 | €1,335 | - | -€1,335 | |
| Stocks | 30/36 | €1,335 | - | -€1,335 | |
| Amounts receivable within one year | 40/41 | €118,171 | €87,085 | -€31,086 | -26.3% |
| Trade receivables | 40 | €4,579 | €3,145 | -€1,434 | -31.3% |
| Other amounts receivable | 41 | €113,592 | €83,940 | -€29,652 | -26.1% |
| Cash at bank and in hand | 54/58 | €12,926 | €5,026 | -€7,900 | -61.1% |
| Deferred charges and accrued income | 490/1 | - | €292 | +€292 | |
| Total equity and liabilities | 10/49 | €150,907 | €110,248 | -€40,659 | -26.9% |
| Equity | 10/15 | €105,572 | €77,662 | -€27,910 | -26.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €152,043 | €152,043 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €150,184 | €152,043 | +€1,859 | +1.2% |
| Profit (loss) carried forward | 14 | -€65,063 | -€92,973 | -€27,910 | -42.9% |
| Amounts payable | 17/49 | €45,335 | €32,586 | -€12,749 | -28.1% |
| Amounts payable within one year | 42/48 | €45,294 | €32,586 | -€12,708 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €27,365 | €28,409 | +€1,044 | +3.8% |
| Trade debts | 44 | €10,780 | €310 | -€10,470 | -97.1% |
| Suppliers | 440/4 | €10,780 | €310 | -€10,470 | -97.1% |
| Taxes, remuneration and social security | 45 | €4,523 | €1,241 | -€3,282 | -72.6% |
| Taxes | 450/3 | €271 | €141 | -€130 | -48.0% |
| Remuneration and social security | 454/9 | €4,252 | €1,100 | -€3,152 | -74.1% |
| Other amounts payable | 47/48 | €2,626 | €2,626 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €41 | - | -€41 | |
| Remuneration, social security and pensions | 62 | €4,002 | - | -€4,002 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568 | €630 | +€62 | +10.9% |
| Other operating charges | 640/8 | €7,106 | €9,685 | +€2,579 | +36.3% |
| Gross operating margin | 9900 | -€6,624 | -€13,530 | -€6,906 | -104% |
| Operating profit (loss) | 9901 | -€18,300 | -€23,845 | -€5,545 | -30.3% |
| Financial income | 75/76B | €1,399 | - | -€1,399 | |
| Recurring financial income | 75 | €1,399 | - | -€1,399 | |
| Financial charges | 65/66B | €3,784 | €3,924 | +€140 | +3.7% |
| Recurring financial charges | 65 | €3,784 | €3,924 | +€140 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,685 | -€27,769 | -€7,084 | -34.2% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | -€20,825 | -€27,910 | -€7,085 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,825 | -€27,910 | -€7,085 | -34.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.