BAKKERIJ MARC: 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 MARC
Largest movements
- Tangible fixed assets -€52,174
down €52,174 (-23.6%), from €221,135 to €168,960
of which Plant, machinery and equipment: -€32,481
- Receivables within one year +€9,241
up €9,241 (+44.2%), from €20,907 to €30,148
of which Other amounts receivable: +€7,939
- Stocks and contracts -€2,967
down €2,967 (-17.5%), from €16,940 to €13,973
- Debts after one year -€33,361
down €33,361 (-17.3%), from €193,348 to €159,987
- Tax, wage and social debts +€23,098
up €23,098 (+105%), from €21,941 to €45,040
of which Taxes: +€18,406
- Profit (loss) carried forward -€14,453
down €14,453 (-13.3%), from -€109,059 to -€123,512
- Trade debts -€11,935
down €11,935 (-24.6%), from €48,551 to €36,616
- Other debts -€4,898
down €4,898 (-14.6%), from €33,625 to €28,727
- Staff costs -€9,644
down €9,644 (-14.6%), from €65,834 to €56,191
- Depreciation +€3,341
up €3,341 (+6.8%), from €48,833 to €52,174
- Other operating charges +€2,228
up €2,228 (+36.1%), from €6,166 to €8,395
- Gross operating margin -€1,842
down €1,842 (-1.6%), from €111,888 to €110,047
- Financial income +€1,226
up €1,226 (+237%), from €517 to €1,743
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 | €268,982 | €223,631 | -€45,351 | -16.9% |
| Fixed assets | 21/28 | €221,135 | €168,961 | -€52,174 | -23.6% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -25.6% |
| Tangible fixed assets | 22/27 | €221,135 | €168,960 | -€52,174 | -23.6% |
| Land and buildings | 22 | €65,983 | €46,528 | -€19,455 | -29.5% |
| Plant, machinery and equipment | 23 | €154,586 | €122,105 | -€32,481 | -21.0% |
| Furniture and vehicles | 24 | €565 | €327 | -€238 | -42.1% |
| Current assets | 29/58 | €47,847 | €54,670 | +€6,823 | +14.3% |
| Stocks and contracts in progress | 3 | €16,940 | €13,973 | -€2,967 | -17.5% |
| Stocks | 30/36 | €16,940 | €13,973 | -€2,967 | -17.5% |
| Amounts receivable within one year | 40/41 | €20,907 | €30,148 | +€9,241 | +44.2% |
| Trade receivables | 40 | €9,317 | €10,619 | +€1,302 | +14.0% |
| Other amounts receivable | 41 | €11,590 | €19,529 | +€7,939 | +68.5% |
| Cash at bank and in hand | 54/58 | €8,331 | €6,470 | -€1,861 | -22.3% |
| Deferred charges and accrued income | 490/1 | €1,669 | €4,079 | +€2,410 | +144% |
| Total equity and liabilities | 10/49 | €268,982 | €223,631 | -€45,351 | -16.9% |
| Equity | 10/15 | -€65,646 | -€80,100 | -€14,453 | -22.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €37,112 | €37,112 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,252 | €35,252 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,059 | -€123,512 | -€14,453 | -13.3% |
| Amounts payable | 17/49 | €334,628 | €303,730 | -€30,898 | -9.2% |
| Amounts payable after more than one year | 17 | €193,348 | €159,987 | -€33,361 | -17.3% |
| Financial debts | 170/4 | €193,348 | €159,987 | -€33,361 | -17.3% |
| Amounts payable within one year | 42/48 | €141,280 | €143,743 | +€2,463 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €37,164 | €33,361 | -€3,803 | -10.2% |
| Trade debts | 44 | €48,551 | €36,616 | -€11,935 | -24.6% |
| Suppliers | 440/4 | €48,551 | €36,616 | -€11,935 | -24.6% |
| Taxes, remuneration and social security | 45 | €21,941 | €45,040 | +€23,098 | +105% |
| Taxes | 450/3 | €12,548 | €30,954 | +€18,406 | +147% |
| Remuneration and social security | 454/9 | €9,393 | €14,086 | +€4,693 | +50.0% |
| Other amounts payable | 47/48 | €33,625 | €28,727 | -€4,898 | -14.6% |
| Remuneration, social security and pensions | 62 | €65,834 | €56,191 | -€9,644 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,833 | €52,174 | +€3,341 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €6,166 | €8,395 | +€2,228 | +36.1% |
| Gross operating margin | 9900 | €111,888 | €110,047 | -€1,842 | -1.6% |
| Operating profit (loss) | 9901 | -€8,946 | -€6,713 | +€2,233 | +25.0% |
| Financial income | 75/76B | €517 | €1,743 | +€1,226 | +237% |
| Recurring financial income | 75 | €517 | €1,743 | +€1,226 | +237% |
| Financial charges | 65/66B | €10,346 | €9,182 | -€1,164 | -11.3% |
| Recurring financial charges | 65 | €10,346 | €9,182 | -€1,164 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,775 | -€14,152 | +€4,623 | +24.6% |
| Income taxes | 67/77 | €306 | €301 | -€5 | -1.6% |
| Profit (loss) for the period | 9904 | -€19,081 | -€14,453 | +€4,628 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,081 | -€14,453 | +€4,628 | +24.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.