BAKKERIJ LUC BRABANDERS: 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 LUC BRABANDERS
Largest movements
- Tangible fixed assets +€38,152
up €38,152 (+14.0%), from €272,624 to €310,776
of which Land and buildings: +€20,015
- Cash -€22,664
down €22,664 (-83.8%), from €27,048 to €4,385
mainly Investment in fixed assets (net) (-€56,006) and Net result for the year (-€9,626)
- Short-term financial debts +€21,147
up €21,147 (+196%), from €10,767 to €31,914
- Reserves -€9,626
down €9,626 (-3.5%), from €274,055 to €264,429
of which Distributable reserves: -€7,163
- Tax, wage and social debts -€4,435
down €4,435 (-27.9%), from €15,918 to €11,482
of which Taxes: -€3,435
- Current portion of long-term debt +€4,359
up €4,359 (+62.9%), from €6,928 to €11,287
- Debts after one year +€4,350
up €4,350 (+30.9%), from €14,083 to €18,434
- Gross operating margin -€39,177
down €39,177 (-67.2%), from €58,270 to €19,094
- Taxes -€6,820
down €6,820 (-68.4%), from €9,966 to €3,146
- Other operating charges -€3,089
down €3,089 (-30.5%), from €10,122 to €7,033
- Depreciation -€2,982
down €2,982 (-15.3%), from €19,486 to €16,504
- Financial charges +€868
up €868 (+13.2%), from €6,591 to €7,459
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 | €416,809 | €432,399 | +€15,589 | +3.7% |
| Fixed assets | 21/28 | €276,624 | €316,126 | +€39,502 | +14.3% |
| Tangible fixed assets | 22/27 | €272,624 | €310,776 | +€38,152 | +14.0% |
| Land and buildings | 22 | €246,874 | €266,888 | +€20,015 | +8.1% |
| Plant, machinery and equipment | 23 | €770 | €17,123 | +€16,352 | +2,122% |
| Furniture and vehicles | 24 | €24,980 | €21,203 | -€3,776 | -15.1% |
| Other tangible fixed assets | 26 | - | €5,562 | +€5,562 | |
| Financial fixed assets | 28 | €4,000 | €5,350 | +€1,350 | +33.8% |
| Current assets | 29/58 | €140,186 | €116,273 | -€23,913 | -17.1% |
| Amounts receivable within one year | 40/41 | €109,092 | €109,555 | +€463 | +0.4% |
| Trade receivables | 40 | €25,816 | €7,818 | -€17,998 | -69.7% |
| Other amounts receivable | 41 | €83,275 | €101,737 | +€18,462 | +22.2% |
| Cash at bank and in hand | 54/58 | €27,048 | €4,385 | -€22,664 | -83.8% |
| Deferred charges and accrued income | 490/1 | €4,046 | €2,333 | -€1,712 | -42.3% |
| Total equity and liabilities | 10/49 | €416,809 | €432,399 | +€15,589 | +3.7% |
| Equity | 10/15 | €337,226 | €327,600 | -€9,626 | -2.9% |
| Contributions | 10/11 | €63,171 | €63,171 | = | 0.0% |
| Reserves | 13 | €274,055 | €264,429 | -€9,626 | -3.5% |
| Tax-exempt reserves | 132 | €36,692 | €34,229 | -€2,463 | -6.7% |
| Distributable reserves | 133 | €237,363 | €230,200 | -€7,163 | -3.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €9,173 | €8,557 | -€616 | -6.7% |
| Deferred taxes | 168 | €9,173 | €8,557 | -€616 | -6.7% |
| Amounts payable | 17/49 | €70,411 | €96,242 | +€25,831 | +36.7% |
| Amounts payable after more than one year | 17 | €14,083 | €18,434 | +€4,350 | +30.9% |
| Financial debts | 170/4 | €14,083 | €18,434 | +€4,350 | +30.9% |
| Amounts payable within one year | 42/48 | €54,701 | €76,174 | +€21,473 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €6,928 | €11,287 | +€4,359 | +62.9% |
| Financial debts | 43 | €10,767 | €31,914 | +€21,147 | +196% |
| Credit institutions | 430/8 | €10,767 | €31,914 | +€21,147 | +196% |
| Trade debts | 44 | €15,888 | €13,627 | -€2,261 | -14.2% |
| Suppliers | 440/4 | €15,888 | €13,627 | -€2,261 | -14.2% |
| Taxes, remuneration and social security | 45 | €15,918 | €11,482 | -€4,435 | -27.9% |
| Taxes | 450/3 | €12,918 | €9,482 | -€3,435 | -26.6% |
| Remuneration and social security | 454/9 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Other amounts payable | 47/48 | €5,200 | €7,864 | +€2,664 | +51.2% |
| Accrued charges and deferred income | 492/3 | €1,627 | €1,634 | +€7 | +0.5% |
| Remuneration, social security and pensions | 62 | - | €399 | +€399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,486 | €16,504 | -€2,982 | -15.3% |
| Other operating charges | 640/8 | €10,122 | €7,033 | -€3,089 | -30.5% |
| Gross operating margin | 9900 | €58,270 | €19,094 | -€39,177 | -67.2% |
| Operating profit (loss) | 9901 | €28,662 | -€4,842 | -€33,504 | |
| Financial income | 75/76B | €4,477 | €5,205 | +€728 | +16.3% |
| Recurring financial income | 75 | €4,477 | €5,205 | +€728 | +16.3% |
| Financial charges | 65/66B | €6,591 | €7,459 | +€868 | +13.2% |
| Recurring financial charges | 65 | €6,591 | €7,459 | +€868 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €26,548 | -€7,096 | -€33,643 | |
| Transfer from deferred taxes | 780 | €616 | €616 | = | 0.0% |
| Income taxes | 67/77 | €9,966 | €3,146 | -€6,820 | -68.4% |
| Profit (loss) for the period | 9904 | €17,198 | -€9,626 | -€26,823 | |
| Transfer from tax-exempt reserves | 789 | €2,463 | €2,463 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,660 | -€7,163 | -€26,823 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.