BAKKERIJ JACOBS: 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 JACOBS
Largest movements
- Receivables within one year +€22,699
up €22,699 (+77.5%), from €29,304 to €52,003
of which Trade receivables: +€12,072
- Cash +€18,083
up €18,083 (+33.5%), from €53,907 to €71,990
mainly Net result for the year (+€34,639) and Depreciation (+€28,952)
- Stocks and contracts -€10,713
down €10,713 (-51.8%), from €20,683 to €9,970
- Tangible fixed assets +€2,767
up €2,767 (+4.9%), from €56,249 to €59,017
of which Plant, machinery and equipment: +€3,739
- Profit (loss) carried forward +€34,639
up €34,639 (+97.8%), from -€35,401 to -€762
- Accrued charges and deferred income -€5,027
down €5,027 (-99.1%), from €5,072 to €45
- Tax, wage and social debts +€4,691
up €4,691 (+4.3%), from €109,694 to €114,385
of which Remuneration and social security: +€24,096
- Trade debts -€4,216
down €4,216 (-7.3%), from €57,388 to €53,172
- Other debts +€2,982
up €2,982 (+347%), from €858 to €3,840
- Staff costs +€53,924
up €53,924 (+14.8%), from €363,676 to €417,599
- Gross operating margin -€21,698
down €21,698 (-4.2%), from €520,558 to €498,860
- Taxes -€18,418
down €18,418 (-55.7%), from €33,039 to €14,621
- Other operating charges -€5,416
down €5,416 (-76.5%), from €7,083 to €1,667
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 | €165,592 | €198,661 | +€33,070 | +20.0% |
| Fixed assets | 21/28 | €56,249 | €59,017 | +€2,767 | +4.9% |
| Tangible fixed assets | 22/27 | €56,249 | €59,017 | +€2,767 | +4.9% |
| Plant, machinery and equipment | 23 | €53,333 | €57,073 | +€3,739 | +7.0% |
| Furniture and vehicles | 24 | €2,916 | €1,944 | -€972 | -33.3% |
| Current assets | 29/58 | €109,343 | €139,645 | +€30,302 | +27.7% |
| Stocks and contracts in progress | 3 | €20,683 | €9,970 | -€10,713 | -51.8% |
| Stocks | 30/36 | €20,683 | €9,970 | -€10,713 | -51.8% |
| Amounts receivable within one year | 40/41 | €29,304 | €52,003 | +€22,699 | +77.5% |
| Trade receivables | 40 | €28,669 | €40,741 | +€12,072 | +42.1% |
| Other amounts receivable | 41 | €635 | €11,262 | +€10,627 | +1,673% |
| Cash at bank and in hand | 54/58 | €53,907 | €71,990 | +€18,083 | +33.5% |
| Deferred charges and accrued income | 490/1 | €5,449 | €5,682 | +€233 | +4.3% |
| Total equity and liabilities | 10/49 | €165,592 | €198,661 | +€33,070 | +20.0% |
| Equity | 10/15 | -€7,420 | €27,219 | +€34,639 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,981 | €2,981 | = | 0.0% |
| Non-distributable reserves | 130/1 | €149 | €149 | = | 0.0% |
| Reserves not available under the articles | 1311 | €149 | €149 | = | 0.0% |
| Distributable reserves | 133 | €2,832 | €2,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,401 | -€762 | +€34,639 | +97.8% |
| Amounts payable | 17/49 | €173,012 | €171,442 | -€1,570 | -0.9% |
| Amounts payable within one year | 42/48 | €167,940 | €171,397 | +€3,457 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €57,388 | €53,172 | -€4,216 | -7.3% |
| Suppliers | 440/4 | €57,388 | €53,172 | -€4,216 | -7.3% |
| Taxes, remuneration and social security | 45 | €109,694 | €114,385 | +€4,691 | +4.3% |
| Taxes | 450/3 | €40,760 | €21,356 | -€19,405 | -47.6% |
| Remuneration and social security | 454/9 | €68,933 | €93,029 | +€24,096 | +35.0% |
| Other amounts payable | 47/48 | €858 | €3,840 | +€2,982 | +347% |
| Accrued charges and deferred income | 492/3 | €5,072 | €45 | -€5,027 | -99.1% |
| Remuneration, social security and pensions | 62 | €363,676 | €417,599 | +€53,924 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,651 | €28,952 | -€1,699 | -5.5% |
| Other operating charges | 640/8 | €7,083 | €1,667 | -€5,416 | -76.5% |
| Gross operating margin | 9900 | €520,558 | €498,860 | -€21,698 | -4.2% |
| Operating profit (loss) | 9901 | €119,148 | €50,642 | -€68,506 | -57.5% |
| Financial income | 75/76B | €71 | €141 | +€70 | +97.9% |
| Recurring financial income | 75 | €71 | €141 | +€70 | +97.9% |
| Financial charges | 65/66B | €2,517 | €1,522 | -€995 | -39.5% |
| Recurring financial charges | 65 | €2,517 | €1,522 | -€995 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €116,702 | €49,261 | -€67,441 | -57.8% |
| Income taxes | 67/77 | €33,039 | €14,621 | -€18,418 | -55.7% |
| Profit (loss) for the period | 9904 | €83,662 | €34,639 | -€49,023 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,662 | €34,639 | -€49,023 | -58.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.