Bakkerij Kim: what changed
Bakkerij Kim
Largest movements
- Tangible fixed assets -€15,551
down €15,551 (-17.1%), from €91,114 to €75,562
of which Plant, machinery and equipment: -€13,007
- Deferred charges and accrued income -€3,300
down €3,300 (-79.6%), from €4,147 to €848
- Cash +€2,863
up €2,863 (+43.9%), from €6,518 to €9,381
mainly Depreciation (+€19,760) and Net result for the year (+€17,613)
- Receivables within one year -€2,064
down €2,064 (-57.7%), from €3,578 to €1,514
of which Trade receivables: -€1,780
- Stocks and contracts +€1,510
up €1,510 (+20.1%), from €7,493 to €9,002
- Profit (loss) carried forward +€17,613
up €17,613 (+45.3%), from -€38,845 to -€21,232
- Trade debts -€12,601
down €12,601 (-41.6%), from €30,288 to €17,687
- Other debts -€7,420
down €7,420 (-15.6%), from €47,643 to €40,223
- Debts after one year -€6,423
down €6,423 (-13.6%), from €47,118 to €40,695
- Current portion of long-term debt -€4,068
down €4,068 (-38.8%), from €10,492 to €6,423
- Staff costs -€17,037
down €17,037 (-26.6%), from €64,021 to €46,984
- Depreciation +€2,825
up €2,825 (+16.7%), from €16,936 to €19,760
- Gross operating margin -€2,729
down €2,729 (-2.9%), from €94,563 to €91,834
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 | €112,850 | €96,307 | -€16,543 | -14.7% |
| Fixed assets | 21/28 | €91,114 | €75,562 | -€15,551 | -17.1% |
| Tangible fixed assets | 22/27 | €91,114 | €75,562 | -€15,551 | -17.1% |
| Plant, machinery and equipment | 23 | €78,621 | €65,614 | -€13,007 | -16.5% |
| Other tangible fixed assets | 26 | €12,492 | €9,948 | -€2,544 | -20.4% |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €21,737 | €20,745 | -€992 | -4.6% |
| Stocks and contracts in progress | 3 | €7,493 | €9,002 | +€1,510 | +20.1% |
| Stocks | 30/36 | €7,493 | €9,002 | +€1,510 | +20.1% |
| Amounts receivable within one year | 40/41 | €3,578 | €1,514 | -€2,064 | -57.7% |
| Trade receivables | 40 | €3,065 | €1,285 | -€1,780 | -58.1% |
| Other amounts receivable | 41 | €514 | €229 | -€285 | -55.5% |
| Cash at bank and in hand | 54/58 | €6,518 | €9,381 | +€2,863 | +43.9% |
| Deferred charges and accrued income | 490/1 | €4,147 | €848 | -€3,300 | -79.6% |
| Total equity and liabilities | 10/49 | €112,850 | €96,307 | -€16,543 | -14.7% |
| Equity | 10/15 | -€36,345 | -€18,732 | +€17,613 | +48.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,845 | -€21,232 | +€17,613 | +45.3% |
| Amounts payable | 17/49 | €149,195 | €115,039 | -€34,156 | -22.9% |
| Amounts payable after more than one year | 17 | €47,118 | €40,695 | -€6,423 | -13.6% |
| Financial debts | 170/4 | €47,118 | €40,695 | -€6,423 | -13.6% |
| Amounts payable within one year | 42/48 | €102,077 | €74,344 | -€27,733 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €10,492 | €6,423 | -€4,068 | -38.8% |
| Trade debts | 44 | €30,288 | €17,687 | -€12,601 | -41.6% |
| Suppliers | 440/4 | €30,288 | €17,687 | -€12,601 | -41.6% |
| Advances received on contracts in progress | 46 | €1,873 | €768 | -€1,105 | -59.0% |
| Taxes, remuneration and social security | 45 | €11,781 | €9,243 | -€2,539 | -21.5% |
| Taxes | 450/3 | €2,089 | €614 | -€1,476 | -70.6% |
| Remuneration and social security | 454/9 | €9,692 | €8,629 | -€1,063 | -11.0% |
| Other amounts payable | 47/48 | €47,643 | €40,223 | -€7,420 | -15.6% |
| Remuneration, social security and pensions | 62 | €64,021 | €46,984 | -€17,037 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,936 | €19,760 | +€2,825 | +16.7% |
| Other operating charges | 640/8 | €570 | €961 | +€391 | +68.7% |
| Gross operating margin | 9900 | €94,563 | €91,834 | -€2,729 | -2.9% |
| Operating profit (loss) | 9901 | €13,037 | €24,128 | +€11,092 | +85.1% |
| Financial income | 75/76B | €53 | €5 | -€48 | -90.5% |
| Recurring financial income | 75 | €53 | €5 | -€48 | -90.5% |
| Financial charges | 65/66B | €7,151 | €6,520 | -€631 | -8.8% |
| Recurring financial charges | 65 | €7,151 | €6,520 | -€631 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €5,939 | €17,613 | +€11,674 | +197% |
| Profit (loss) for the period | 9904 | €5,939 | €17,613 | +€11,674 | +197% |
| Profit (loss) for the period to be appropriated | 9905 | €5,939 | €17,613 | +€11,674 | +197% |
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 5 November 2026 via checked.be.