BAKKERIJ LUYS: what changed
What changed
BAKKERIJ LUYS
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
filed annual accounts (NBB)
Net result for the year
-€9,293
2024 · -€6,175-€3,118
Equity
€109,481
2024 · €118,774-€9,293
Cash
€14,833
2024 · €22,230-€7,397
Balance sheet total
€280,109
2024 · €315,730-€35,621
Largest movements
Assets
- Receivables within one year -€18,403
down €18,403 (-8.3%), from €221,797 to €203,394
of which Other amounts receivable: -€13,777
- Tangible fixed assets -€11,834
down €11,834 (-21.1%), from €55,990 to €44,156
of which Plant, machinery and equipment: -€11,441
- Cash -€7,397
down €7,397 (-33.3%), from €22,230 to €14,833
mainly Trade debts (-€40,725) and Investment in fixed assets (net) (-€12,033)
Equity and liabilities
- Trade debts -€40,725
down €40,725 (-57.3%), from €71,029 to €30,304
- Short-term financial debts +€18,893
new in 2025: €18,893
- Tax, wage and social debts -€9,393
down €9,393 (-30.1%), from €31,198 to €21,805
of which Remuneration and social security: -€9,051
- Current portion of long-term debt +€7,697
up €7,697 (+159%), from €4,843 to €12,539
- Reserves -€6,171
down €6,171 (-10.5%), from €58,917 to €52,746
of which Tax-exempt reserves: -€6,171
Income statement
- Staff costs -€24,841
down €24,841 (-13.1%), from €189,191 to €164,350
- Gross operating margin -€18,750
down €18,750 (-8.9%), from €211,828 to €193,079
- Financial income -€8,395
down €8,395 (-99.6%), from €8,429 to €34
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.
Result 2024
-€6,175
Gross operating margin
-€18,750
Staff costs
+€24,841
Depreciation
-€304
Other operating charges
+€3
Financial income
-€8,395
Financial charges
-€402
Deferred taxes and other
-€111
Result 2025
-€9,293
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€25,892
Investment
-€12,033
Financing
+€30,528
Cash 2024
€22,230
From operations (derived)
-€25,892
Net result for the year
-€9,293
Depreciation
+€24,117
Stocks and contracts
-€263
Receivables within one year
+€18,403
Deferred charges and accrued income
-€2,000
Provisions
-€2,083
Trade debts
-€40,725
Tax, wage and social debts
-€9,393
Accrued charges and deferred income
-€4,655
Investment (derived)
-€12,033
Investment in fixed assets (net)
-€12,033
Financing
+€30,528
Debts after one year
+€3,939
Current portion of long-term debt
+€7,697
Short-term financial debts
+€18,893
Cash 2025
€14,833
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,730 | €280,109 | -€35,621 | -11.3% |
| Fixed assets | 21/28 | €56,240 | €44,156 | -€12,084 | -21.5% |
| Intangible fixed assets | 21 | €250 | €0 | -€250 | -100% |
| Tangible fixed assets | 22/27 | €55,990 | €44,156 | -€11,834 | -21.1% |
| Land and buildings | 22 | €4,222 | €3,329 | -€893 | -21.2% |
| Plant, machinery and equipment | 23 | €16,632 | €5,192 | -€11,441 | -68.8% |
| Furniture and vehicles | 24 | €21,893 | €14,881 | -€7,011 | -32.0% |
| Leasing and similar rights | 25 | - | €10,866 | +€10,866 | |
| Other tangible fixed assets | 26 | €13,243 | €9,888 | -€3,354 | -25.3% |
| Current assets | 29/58 | €259,490 | €235,953 | -€23,537 | -9.1% |
| Stocks and contracts in progress | 3 | €15,463 | €15,726 | +€263 | +1.7% |
| Stocks | 30/36 | €15,463 | €15,726 | +€263 | +1.7% |
| Amounts receivable within one year | 40/41 | €221,797 | €203,394 | -€18,403 | -8.3% |
| Trade receivables | 40 | €23,070 | €18,444 | -€4,626 | -20.1% |
| Other amounts receivable | 41 | €198,727 | €184,949 | -€13,777 | -6.9% |
| Cash at bank and in hand | 54/58 | €22,230 | €14,833 | -€7,397 | -33.3% |
| Deferred charges and accrued income | 490/1 | - | €2,000 | +€2,000 | |
| Total equity and liabilities | 10/49 | €315,730 | €280,109 | -€35,621 | -11.3% |
| Equity | 10/15 | €118,774 | €109,481 | -€9,293 | -7.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €58,917 | €52,746 | -€6,171 | -10.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,171 | €0 | -€6,171 | -100% |
| Distributable reserves | 133 | €46,546 | €46,546 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,143 | -€5,265 | -€3,122 | -146% |
| Provisions and deferred taxes | 16 | €2,083 | €0 | -€2,083 | -100% |
| Deferred taxes | 168 | €2,083 | €0 | -€2,083 | -100% |
| Amounts payable | 17/49 | €194,873 | €170,628 | -€24,245 | -12.4% |
| Amounts payable after more than one year | 17 | €83,143 | €87,082 | +€3,939 | +4.7% |
| Financial debts | 170/4 | €10,595 | €14,273 | +€3,678 | +34.7% |
| Other amounts payable | 178/9 | €72,548 | €72,809 | +€261 | +0.4% |
| Amounts payable within one year | 42/48 | €107,070 | €83,541 | -€23,529 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €4,843 | €12,539 | +€7,697 | +159% |
| Financial debts | 43 | - | €18,893 | +€18,893 | |
| Credit institutions | 430/8 | - | €18,893 | +€18,893 | |
| Trade debts | 44 | €71,029 | €30,304 | -€40,725 | -57.3% |
| Suppliers | 440/4 | €71,029 | €30,304 | -€40,725 | -57.3% |
| Taxes, remuneration and social security | 45 | €31,198 | €21,805 | -€9,393 | -30.1% |
| Taxes | 450/3 | €2,405 | €2,064 | -€341 | -14.2% |
| Remuneration and social security | 454/9 | €28,793 | €19,742 | -€9,051 | -31.4% |
| Accrued charges and deferred income | 492/3 | €4,660 | €5 | -€4,655 | -99.9% |
| Non-recurring operating income | 76A | €500 | €16,875 | +€16,375 | +3,275% |
| Remuneration, social security and pensions | 62 | €189,191 | €164,350 | -€24,841 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,813 | €24,117 | +€304 | +1.3% |
| Other operating charges | 640/8 | €2,341 | €2,338 | -€3 | -0.1% |
| Gross operating margin | 9900 | €211,828 | €193,079 | -€18,750 | -8.9% |
| Operating profit (loss) | 9901 | -€3,516 | €2,274 | +€5,790 | |
| Financial income | 75/76B | €8,429 | €34 | -€8,395 | -99.6% |
| Recurring financial income | 75 | €8,429 | €34 | -€8,395 | -99.6% |
| Financial charges | 65/66B | €13,282 | €13,684 | +€402 | +3.0% |
| Recurring financial charges | 65 | €13,282 | €13,684 | +€402 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,368 | -€11,376 | -€3,007 | -35.9% |
| Transfer from deferred taxes | 780 | €2,194 | €2,083 | -€111 | -5.1% |
| Profit (loss) for the period | 9904 | -€6,175 | -€9,293 | -€3,118 | -50.5% |
| Transfer from tax-exempt reserves | 789 | €6,338 | €6,171 | -€167 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €164 | -€3,122 | -€3,285 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.