BAKKERIJ PUUR: what changed
What changed
BAKKERIJ PUUR
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
filed annual accounts (NBB)
Net result for the year
€176,371
2024 · €144,550+€31,820
Equity
€382,965
2024 · €506,595-€123,629
Cash
€225,783
2024 · €390,500-€164,717
Balance sheet total
€695,886
2024 · €933,308-€237,422
Largest movements
Assets
- Cash -€164,717
down €164,717 (-42.2%), from €390,500 to €225,783
mainly Contributions, distributions and other (-€300,000) and Debts after one year (-€49,765)
- Tangible fixed assets -€52,557
down €52,557 (-11.4%), from €459,030 to €406,472
of which Plant, machinery and equipment: -€27,621
- Intangible fixed assets -€14,004
down €14,004 (-36.7%), from €38,138 to €24,133
Equity and liabilities
- Reserves -€123,629
down €123,629 (-24.6%), from €501,595 to €377,965
of which Distributable reserves: -€123,629
- Debts after one year -€49,765
down €49,765 (-24.3%), from €204,893 to €155,128
- Other debts -€37,892
down €37,892 (-50.0%), from €75,848 to €37,956
- Current portion of long-term debt -€19,719
down €19,719 (-28.4%), from €69,484 to €49,765
- Short-term financial debts +€10,000
up €10,000 (+47.0%), from €21,263 to €31,263
Income statement
- Staff costs -€31,770
down €31,770 (-52.1%), from €61,020 to €29,250
- Gross operating margin +€11,887
up €11,887 (+3.3%), from €355,599 to €367,486
- Taxes +€11,504
up €11,504 (+27.5%), from €41,882 to €53,386
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
€144,550
Gross operating margin
+€11,887
Staff costs
+€31,770
Depreciation
-€1,611
Other operating charges
+€832
Financial income
+€641
Financial charges
-€195
Taxes
-€11,504
Result 2025
€176,371
raises the resultlowers the result
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
+€226,672
Investment
-€31,904
Financing
-€359,484
Cash 2024
€390,500
From operations (derived)
+€226,672
Net result for the year
+€176,371
Depreciation
+€98,466
Stocks and contracts
+€79
Receivables within one year
+€7,183
Deferred charges and accrued income
-€1,118
Trade debts
-€9,773
Tax, wage and social debts
-€7,987
Other debts
-€37,892
Accrued charges and deferred income
+€1,344
Investment (derived)
-€31,904
Investment in fixed assets (net)
-€31,904
Financing
-€359,484
Debts after one year
-€49,765
Current portion of long-term debt
-€19,719
Short-term financial debts
+€10,000
Contributions, distributions and other
-€300,000
Cash 2025
€225,783
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €933,308 | €695,886 | -€237,422 | -25.4% |
| Fixed assets | 21/28 | €497,168 | €430,606 | -€66,562 | -13.4% |
| Intangible fixed assets | 21 | €38,138 | €24,133 | -€14,004 | -36.7% |
| Tangible fixed assets | 22/27 | €459,030 | €406,472 | -€52,557 | -11.4% |
| Land and buildings | 22 | €415 | €0 | -€415 | -100% |
| Plant, machinery and equipment | 23 | €114,685 | €87,064 | -€27,621 | -24.1% |
| Furniture and vehicles | 24 | €41,989 | €28,926 | -€13,063 | -31.1% |
| Other tangible fixed assets | 26 | €290,060 | €290,483 | +€423 | +0.1% |
| Assets under construction and advance payments | 27 | €11,882 | €0 | -€11,882 | -100% |
| Current assets | 29/58 | €436,140 | €265,280 | -€170,860 | -39.2% |
| Stocks and contracts in progress | 3 | €25,389 | €25,310 | -€79 | -0.3% |
| Stocks | 30/36 | €25,389 | €25,310 | -€79 | -0.3% |
| Amounts receivable within one year | 40/41 | €8,148 | €965 | -€7,183 | -88.2% |
| Trade receivables | 40 | €7,823 | €965 | -€6,857 | -87.7% |
| Other amounts receivable | 41 | €325 | €0 | -€325 | -100% |
| Cash at bank and in hand | 54/58 | €390,500 | €225,783 | -€164,717 | -42.2% |
| Deferred charges and accrued income | 490/1 | €12,103 | €13,221 | +€1,118 | +9.2% |
| Total equity and liabilities | 10/49 | €933,308 | €695,886 | -€237,422 | -25.4% |
| Equity | 10/15 | €506,595 | €382,965 | -€123,629 | -24.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €501,595 | €377,965 | -€123,629 | -24.6% |
| Tax-exempt reserves | 132 | €58,940 | €58,940 | = | 0.0% |
| Distributable reserves | 133 | €442,655 | €319,025 | -€123,629 | -27.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €426,713 | €312,921 | -€113,793 | -26.7% |
| Amounts payable after more than one year | 17 | €204,893 | €155,128 | -€49,765 | -24.3% |
| Financial debts | 170/4 | €204,893 | €155,128 | -€49,765 | -24.3% |
| Amounts payable within one year | 42/48 | €221,820 | €156,449 | -€65,371 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €69,484 | €49,765 | -€19,719 | -28.4% |
| Financial debts | 43 | €21,263 | €31,263 | +€10,000 | +47.0% |
| Credit institutions | 430/8 | €21,263 | €31,263 | +€10,000 | +47.0% |
| Trade debts | 44 | €23,830 | €14,057 | -€9,773 | -41.0% |
| Suppliers | 440/4 | €23,830 | €14,057 | -€9,773 | -41.0% |
| Taxes, remuneration and social security | 45 | €31,395 | €23,408 | -€7,987 | -25.4% |
| Taxes | 450/3 | €23,173 | €19,915 | -€3,257 | -14.1% |
| Remuneration and social security | 454/9 | €8,222 | €3,493 | -€4,729 | -57.5% |
| Other amounts payable | 47/48 | €75,848 | €37,956 | -€37,892 | -50.0% |
| Accrued charges and deferred income | 492/3 | - | €1,344 | +€1,344 | |
| Remuneration, social security and pensions | 62 | €61,020 | €29,250 | -€31,770 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,855 | €98,466 | +€1,611 | +1.7% |
| Other operating charges | 640/8 | €1,608 | €776 | -€832 | -51.7% |
| Gross operating margin | 9900 | €355,599 | €367,486 | +€11,887 | +3.3% |
| Operating profit (loss) | 9901 | €196,117 | €238,994 | +€42,878 | +21.9% |
| Financial income | 75/76B | €1,690 | €2,330 | +€641 | +37.9% |
| Recurring financial income | 75 | €1,690 | €2,330 | +€641 | +37.9% |
| Financial charges | 65/66B | €11,374 | €11,568 | +€195 | +1.7% |
| Recurring financial charges | 65 | €11,374 | €11,568 | +€195 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €186,432 | €229,757 | +€43,324 | +23.2% |
| Income taxes | 67/77 | €41,882 | €53,386 | +€11,504 | +27.5% |
| Profit (loss) for the period | 9904 | €144,550 | €176,371 | +€31,820 | +22.0% |
| Transfer to tax-exempt reserves | 689 | €58,940 | €0 | -€58,940 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €85,610 | €176,371 | +€90,760 | +106% |
Next steps
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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 4 November 2026 via checked.be.