BAKKERIJ HERMANS PATRICK & C°: what changed
BAKKERIJ HERMANS PATRICK & C°
Largest movements
- Cash -€188,626
down €188,626 (-31.5%), from €599,496 to €410,870
mainly Other debts (-€286,740) and Tax, wage and social debts (-€34,131)
- Tangible fixed assets -€77,552
down €77,552 (-17.5%), from €443,228 to €365,676
of which Land and buildings: -€50,895
- Receivables within one year -€22,099
down €22,099 (-68.8%), from €32,114 to €10,015
of which Trade receivables: -€32,114
- Deferred charges and accrued income -€12,921
down €12,921 (-100%), from €12,921 to €0
- Other debts -€286,740
down €286,740 (-78.4%), from €365,886 to €79,146
- Reserves +€49,103
up €49,103 (+7.8%), from €627,578 to €676,682
- Tax, wage and social debts -€34,131
down €34,131 (-63.3%), from €53,899 to €19,767
of which Taxes: -€30,897
- Trade debts -€18,561
down €18,561 (-51.0%), from €36,374 to €17,813
- Gross operating margin -€16,512
down €16,512 (-4.6%), from €358,046 to €341,535
- Staff costs -€8,588
down €8,588 (-5.6%), from €153,331 to €144,743
- Taxes -€6,989
down €6,989 (-21.7%), from €32,240 to €25,251
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,117,660 | €817,408 | -€300,252 | -26.9% |
| Fixed assets | 21/28 | €443,228 | €365,676 | -€77,552 | -17.5% |
| Tangible fixed assets | 22/27 | €443,228 | €365,676 | -€77,552 | -17.5% |
| Land and buildings | 22 | €364,454 | €313,559 | -€50,895 | -14.0% |
| Plant, machinery and equipment | 23 | €37,118 | €35,963 | -€1,154 | -3.1% |
| Furniture and vehicles | 24 | €41,656 | €16,154 | -€25,503 | -61.2% |
| Current assets | 29/58 | €674,431 | €451,732 | -€222,699 | -33.0% |
| Stocks and contracts in progress | 3 | €29,900 | €30,847 | +€947 | +3.2% |
| Stocks | 30/36 | €29,900 | €30,847 | +€947 | +3.2% |
| Amounts receivable within one year | 40/41 | €32,114 | €10,015 | -€22,099 | -68.8% |
| Trade receivables | 40 | €32,114 | €0 | -€32,114 | -100% |
| Other amounts receivable | 41 | €0 | €10,015 | +€10,015 | |
| Cash at bank and in hand | 54/58 | €599,496 | €410,870 | -€188,626 | -31.5% |
| Deferred charges and accrued income | 490/1 | €12,921 | €0 | -€12,921 | -100% |
| Total equity and liabilities | 10/49 | €1,117,660 | €817,408 | -€300,252 | -26.9% |
| Equity | 10/15 | €651,578 | €700,682 | +€49,103 | +7.5% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €627,578 | €676,682 | +€49,103 | +7.8% |
| Distributable reserves | 133 | €627,578 | €676,682 | +€49,103 | +7.8% |
| Amounts payable | 17/49 | €466,081 | €116,726 | -€349,355 | -75.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €466,081 | €116,726 | -€349,355 | -75.0% |
| Current portion of amounts payable after more than one year | 42 | €9,923 | €0 | -€9,923 | -100% |
| Trade debts | 44 | €36,374 | €17,813 | -€18,561 | -51.0% |
| Suppliers | 440/4 | €36,374 | €17,813 | -€18,561 | -51.0% |
| Taxes, remuneration and social security | 45 | €53,899 | €19,767 | -€34,131 | -63.3% |
| Taxes | 450/3 | €34,915 | €4,018 | -€30,897 | -88.5% |
| Remuneration and social security | 454/9 | €18,984 | €15,749 | -€3,235 | -17.0% |
| Other amounts payable | 47/48 | €365,886 | €79,146 | -€286,740 | -78.4% |
| Remuneration, social security and pensions | 62 | €153,331 | €144,743 | -€8,588 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,510 | €80,667 | -€1,842 | -2.2% |
| Other operating charges | 640/8 | €29,513 | €32,652 | +€3,139 | +10.6% |
| Non-recurring operating charges | 66A | - | €9,557 | +€9,557 | |
| Gross operating margin | 9900 | €358,046 | €341,535 | -€16,512 | -4.6% |
| Operating profit (loss) | 9901 | €92,693 | €73,917 | -€18,776 | -20.3% |
| Financial income | 75/76B | €4,901 | €5,383 | +€483 | +9.9% |
| Recurring financial income | 75 | €4,901 | €5,383 | +€483 | +9.9% |
| Financial charges | 65/66B | €4,737 | €4,945 | +€208 | +4.4% |
| Recurring financial charges | 65 | €4,737 | €4,945 | +€208 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €92,857 | €74,355 | -€18,502 | -19.9% |
| Income taxes | 67/77 | €32,240 | €25,251 | -€6,989 | -21.7% |
| Profit (loss) for the period | 9904 | €60,616 | €49,103 | -€11,513 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,616 | €49,103 | -€11,513 | -19.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.