BAKKERIJ KRIS: 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 KRIS
Largest movements
- Receivables within one year -€30,108
down €30,108 (-84.9%), from €35,480 to €5,372
of which Other amounts receivable: -€31,134
- Deferred charges and accrued income -€17,221
down €17,221 (-32.5%), from €52,923 to €35,702
- Cash +€14,644
up €14,644 (+57.9%), from €25,304 to €39,947
mainly Receivables within one year (+€30,108) and Depreciation (+€17,650)
- Stocks and contracts -€8,899
down €8,899 (-52.8%), from €16,859 to €7,960
- Tangible fixed assets -€5,278
down €5,278 (-11.5%), from €45,989 to €40,710
of which Other tangible fixed assets: -€3,790
- Profit (loss) carried forward -€27,240
new in 2025: -€27,240
- Debts after one year -€20,444
down €20,444 (-25.5%), from €80,286 to €59,842
- Trade debts +€9,374
up €9,374 (+110%), from €8,514 to €17,889
- Reserves -€9,329
down €9,329 (-50.1%), from €18,628 to €9,299
of which Distributable reserves: -€9,329
- Current portion of long-term debt +€3,391
up €3,391 (+13.1%), from €25,889 to €29,280
- Gross operating margin -€30,554
down €30,554 (-43.9%), from €69,617 to €39,063
- Other operating charges -€5,564
down €5,564 (-79.7%), from €6,983 to €1,418
- Staff costs +€3,547
up €3,547 (+7.6%), from €46,482 to €50,029
- Financial charges -€1,213
down €1,213 (-14.9%), from €8,154 to €6,941
- Depreciation +€991
up €991 (+5.9%), from €16,658 to €17,650
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 | €176,555 | €129,692 | -€46,862 | -26.5% |
| Fixed assets | 21/28 | €45,989 | €40,710 | -€5,278 | -11.5% |
| Tangible fixed assets | 22/27 | €45,989 | €40,710 | -€5,278 | -11.5% |
| Plant, machinery and equipment | 23 | €20,328 | €17,540 | -€2,788 | -13.7% |
| Furniture and vehicles | 24 | €13,904 | €15,204 | +€1,300 | +9.3% |
| Other tangible fixed assets | 26 | €11,756 | €7,966 | -€3,790 | -32.2% |
| Current assets | 29/58 | €130,566 | €88,982 | -€41,584 | -31.8% |
| Stocks and contracts in progress | 3 | €16,859 | €7,960 | -€8,899 | -52.8% |
| Stocks | 30/36 | €16,859 | €7,960 | -€8,899 | -52.8% |
| Amounts receivable within one year | 40/41 | €35,480 | €5,372 | -€30,108 | -84.9% |
| Trade receivables | 40 | €4,298 | €5,324 | +€1,026 | +23.9% |
| Other amounts receivable | 41 | €31,182 | €48 | -€31,134 | -99.8% |
| Cash at bank and in hand | 54/58 | €25,304 | €39,947 | +€14,644 | +57.9% |
| Deferred charges and accrued income | 490/1 | €52,923 | €35,702 | -€17,221 | -32.5% |
| Total equity and liabilities | 10/49 | €176,555 | €129,692 | -€46,862 | -26.5% |
| Equity | 10/15 | €43,628 | €7,059 | -€36,569 | -83.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €18,628 | €9,299 | -€9,329 | -50.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €9,299 | €9,299 | = | 0.0% |
| Distributable reserves | 133 | €9,329 | €0 | -€9,329 | -100% |
| Profit (loss) carried forward | 14 | - | -€27,240 | -€27,240 | |
| Amounts payable | 17/49 | €132,926 | €122,633 | -€10,293 | -7.7% |
| Amounts payable after more than one year | 17 | €80,286 | €59,842 | -€20,444 | -25.5% |
| Financial debts | 170/4 | €80,286 | €59,842 | -€20,444 | -25.5% |
| Amounts payable within one year | 42/48 | €52,641 | €62,733 | +€10,092 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €25,889 | €29,280 | +€3,391 | +13.1% |
| Trade debts | 44 | €8,514 | €17,889 | +€9,374 | +110% |
| Suppliers | 440/4 | €8,514 | €17,889 | +€9,374 | +110% |
| Taxes, remuneration and social security | 45 | €15,590 | €15,161 | -€428 | -2.7% |
| Taxes | 450/3 | €5,848 | €2,897 | -€2,950 | -50.5% |
| Remuneration and social security | 454/9 | €9,742 | €12,264 | +€2,522 | +25.9% |
| Other amounts payable | 47/48 | €2,648 | €403 | -€2,244 | -84.8% |
| Accrued charges and deferred income | 492/3 | - | €59 | +€59 | |
| Remuneration, social security and pensions | 62 | €46,482 | €50,029 | +€3,547 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,658 | €17,650 | +€991 | +5.9% |
| Other operating charges | 640/8 | €6,983 | €1,418 | -€5,564 | -79.7% |
| Gross operating margin | 9900 | €69,617 | €39,063 | -€30,554 | -43.9% |
| Operating profit (loss) | 9901 | -€507 | -€30,034 | -€29,527 | -5,829% |
| Financial income | 75/76B | €501 | €406 | -€95 | -19.0% |
| Recurring financial income | 75 | €501 | €406 | -€95 | -19.0% |
| Financial charges | 65/66B | €8,154 | €6,941 | -€1,213 | -14.9% |
| Recurring financial charges | 65 | €8,154 | €6,941 | -€1,213 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,160 | -€36,569 | -€28,410 | -348% |
| Profit (loss) for the period | 9904 | -€8,160 | -€36,569 | -€28,410 | -348% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,160 | -€36,569 | -€28,410 | -348% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.