BAKKERIJ JONAS: what changed
BAKKERIJ JONAS
Largest movements
- Receivables within one year -€17,986
down €17,986 (-61.9%), from €29,054 to €11,068
of which Other amounts receivable: -€12,323
- Cash -€17,231
down €17,231 (-74.0%), from €23,278 to €6,046
mainly Debts after one year (-€33,981) and Contributions, distributions and other (-€29,000)
- Stocks and contracts -€6,572
down €6,572 (-23.2%), from €28,374 to €21,802
- Tangible fixed assets +€3,214
up €3,214 (+2.6%), from €123,144 to €126,358
of which Plant, machinery and equipment: +€13,659
- Debts after one year -€33,981
down €33,981 (-30.4%), from €111,847 to €77,866
- Reserves -€9,000
down €9,000 (-15.8%), from €57,100 to €48,100
- Trade debts -€7,171
down €7,171 (-39.2%), from €18,302 to €11,132
- Tax, wage and social debts +€5,707
up €5,707 (+167%), from €3,425 to €9,132
of which Taxes: +€5,767
- Short-term financial debts +€3,659
new in 2025: €3,659
- Gross operating margin +€43,363
up €43,363 (+308%), from €14,094 to €57,457
- Taxes +€5,712
up €5,712 (+2,833%), from €202 to €5,914
- Depreciation +€2,355
up €2,355 (+12.9%), from €18,259 to €20,614
- Financial income -€1,156
down €1,156 (-43.3%), from €2,666 to €1,510
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 | €206,615 | €167,755 | -€38,860 | -18.8% |
| Fixed assets | 21/28 | €123,324 | €126,538 | +€3,214 | +2.6% |
| Tangible fixed assets | 22/27 | €123,144 | €126,358 | +€3,214 | +2.6% |
| Land and buildings | 22 | €100,030 | €89,585 | -€10,445 | -10.4% |
| Plant, machinery and equipment | 23 | €23,114 | €36,773 | +€13,659 | +59.1% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €83,290 | €41,217 | -€42,073 | -50.5% |
| Stocks and contracts in progress | 3 | €28,374 | €21,802 | -€6,572 | -23.2% |
| Stocks | 30/36 | €28,374 | €21,802 | -€6,572 | -23.2% |
| Amounts receivable within one year | 40/41 | €29,054 | €11,068 | -€17,986 | -61.9% |
| Trade receivables | 40 | €7,428 | €1,766 | -€5,662 | -76.2% |
| Other amounts receivable | 41 | €21,625 | €9,302 | -€12,323 | -57.0% |
| Cash at bank and in hand | 54/58 | €23,278 | €6,046 | -€17,231 | -74.0% |
| Deferred charges and accrued income | 490/1 | €2,585 | €2,301 | -€284 | -11.0% |
| Total equity and liabilities | 10/49 | €206,615 | €167,755 | -€38,860 | -18.8% |
| Equity | 10/15 | €32,112 | €23,857 | -€8,255 | -25.7% |
| Contributions | 10/11 | €26,000 | €26,000 | = | 0.0% |
| Reserves | 13 | €57,100 | €48,100 | -€9,000 | -15.8% |
| Distributable reserves | 133 | €57,100 | €48,100 | -€9,000 | -15.8% |
| Profit (loss) carried forward | 14 | -€50,988 | -€50,243 | +€745 | +1.5% |
| Amounts payable | 17/49 | €174,502 | €143,898 | -€30,604 | -17.5% |
| Amounts payable after more than one year | 17 | €111,847 | €77,866 | -€33,981 | -30.4% |
| Financial debts | 170/4 | €111,847 | €77,866 | -€33,981 | -30.4% |
| Amounts payable within one year | 42/48 | €62,656 | €66,033 | +€3,377 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €40,928 | €42,110 | +€1,182 | +2.9% |
| Financial debts | 43 | - | €3,659 | +€3,659 | |
| Credit institutions | 430/8 | - | €3,659 | +€3,659 | |
| Trade debts | 44 | €18,302 | €11,132 | -€7,171 | -39.2% |
| Suppliers | 440/4 | €18,302 | €11,132 | -€7,171 | -39.2% |
| Taxes, remuneration and social security | 45 | €3,425 | €9,132 | +€5,707 | +167% |
| Taxes | 450/3 | €325 | €6,092 | +€5,767 | +1,774% |
| Remuneration and social security | 454/9 | €3,100 | €3,041 | -€59 | -1.9% |
| Remuneration, social security and pensions | 62 | €400 | €0 | -€400 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,259 | €20,614 | +€2,355 | +12.9% |
| Other operating charges | 640/8 | €2,854 | €2,553 | -€301 | -10.5% |
| Gross operating margin | 9900 | €14,094 | €57,457 | +€43,363 | +308% |
| Operating profit (loss) | 9901 | -€7,419 | €34,290 | +€41,709 | |
| Financial income | 75/76B | €2,666 | €1,510 | -€1,156 | -43.3% |
| Recurring financial income | 75 | €2,666 | €1,510 | -€1,156 | -43.3% |
| Financial charges | 65/66B | €9,161 | €9,142 | -€19 | -0.2% |
| Recurring financial charges | 65 | €9,161 | €9,142 | -€19 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,914 | €26,659 | +€40,573 | |
| Income taxes | 67/77 | €202 | €5,914 | +€5,712 | +2,833% |
| Profit (loss) for the period | 9904 | -€14,116 | €20,745 | +€34,860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,116 | €20,745 | +€34,860 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.