BAKKERIJ NEYS: 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 NEYS
Largest movements
- Tangible fixed assets +€32,358
up €32,358 (+10.9%), from €295,575 to €327,933
of which Land and buildings: +€44,192
- Cash +€20,785
up €20,785 (+16.0%), from €129,771 to €150,557
mainly Net result for the year (+€53,546) and Depreciation (+€35,274)
- Receivables within one year +€8,899
up €8,899 (+270%), from €3,296 to €12,195
of which Other amounts receivable: +€10,724
- Reserves +€53,546
up €53,546 (+63.6%), from €84,175 to €137,721
- Trade debts +€9,033
up €9,033 (+58.8%), from €15,352 to €24,385
- Current portion of long-term debt +€7,103
up €7,103 (+30.9%), from €22,984 to €30,088
- Gross operating margin +€40,437
up €40,437 (+21.9%), from €184,782 to €225,219
- Staff costs +€16,922
up €16,922 (+17.6%), from €96,035 to €112,956
- Taxes +€4,501
up €4,501 (+46.0%), from €9,776 to €14,276
- Depreciation +€4,443
up €4,443 (+14.4%), from €30,831 to €35,274
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 | €438,309 | €500,929 | +€62,619 | +14.3% |
| Fixed assets | 21/28 | €295,575 | €327,933 | +€32,358 | +10.9% |
| Tangible fixed assets | 22/27 | €295,575 | €327,933 | +€32,358 | +10.9% |
| Land and buildings | 22 | €237,852 | €282,044 | +€44,192 | +18.6% |
| Plant, machinery and equipment | 23 | €57,723 | €45,889 | -€11,834 | -20.5% |
| Current assets | 29/58 | €142,734 | €172,995 | +€30,261 | +21.2% |
| Stocks and contracts in progress | 3 | €8,326 | €9,506 | +€1,180 | +14.2% |
| Stocks | 30/36 | €8,326 | €9,506 | +€1,180 | +14.2% |
| Amounts receivable within one year | 40/41 | €3,296 | €12,195 | +€8,899 | +270% |
| Trade receivables | 40 | €3,072 | €1,247 | -€1,824 | -59.4% |
| Other amounts receivable | 41 | €224 | €10,948 | +€10,724 | +4,783% |
| Cash at bank and in hand | 54/58 | €129,771 | €150,557 | +€20,785 | +16.0% |
| Deferred charges and accrued income | 490/1 | €1,341 | €738 | -€603 | -44.9% |
| Total equity and liabilities | 10/49 | €438,309 | €500,929 | +€62,619 | +14.3% |
| Equity | 10/15 | €144,175 | €197,721 | +€53,546 | +37.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €84,175 | €137,721 | +€53,546 | +63.6% |
| Distributable reserves | 133 | €84,175 | €137,721 | +€53,546 | +63.6% |
| Amounts payable | 17/49 | €294,134 | €303,208 | +€9,074 | +3.1% |
| Amounts payable after more than one year | 17 | €228,332 | €224,214 | -€4,118 | -1.8% |
| Financial debts | 170/4 | €228,332 | €224,214 | -€4,118 | -1.8% |
| Amounts payable within one year | 42/48 | €65,803 | €78,994 | +€13,191 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €22,984 | €30,088 | +€7,103 | +30.9% |
| Trade debts | 44 | €15,352 | €24,385 | +€9,033 | +58.8% |
| Suppliers | 440/4 | €15,352 | €24,385 | +€9,033 | +58.8% |
| Taxes, remuneration and social security | 45 | €25,578 | €24,468 | -€1,110 | -4.3% |
| Taxes | 450/3 | €3,768 | €2,906 | -€862 | -22.9% |
| Remuneration and social security | 454/9 | €21,810 | €21,562 | -€248 | -1.1% |
| Other amounts payable | 47/48 | €1,888 | €54 | -€1,835 | -97.1% |
| Remuneration, social security and pensions | 62 | €96,035 | €112,956 | +€16,922 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,831 | €35,274 | +€4,443 | +14.4% |
| Other operating charges | 640/8 | €2,035 | €2,572 | +€537 | +26.4% |
| Gross operating margin | 9900 | €184,782 | €225,219 | +€40,437 | +21.9% |
| Operating profit (loss) | 9901 | €55,881 | €74,417 | +€18,536 | +33.2% |
| Financial income | 75/76B | €3,013 | €3,737 | +€724 | +24.0% |
| Recurring financial income | 75 | €3,013 | €3,737 | +€724 | +24.0% |
| Financial charges | 65/66B | €10,747 | €10,331 | -€415 | -3.9% |
| Recurring financial charges | 65 | €10,747 | €10,331 | -€415 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €48,147 | €67,822 | +€19,675 | +40.9% |
| Income taxes | 67/77 | €9,776 | €14,276 | +€4,501 | +46.0% |
| Profit (loss) for the period | 9904 | €38,372 | €53,546 | +€15,174 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,372 | €53,546 | +€15,174 | +39.5% |
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 18 October 2026 via checked.be.