BAKKERIJ ROMBAUT: 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 ROMBAUT
Largest movements
- Receivables within one year +€27,005
up €27,005 (+242%), from €11,162 to €38,167
of which Trade receivables: +€25,400
- Cash -€6,875
down €6,875 (-16.4%), from €41,832 to €34,957
mainly Receivables within one year (-€27,005) and Investment in fixed assets (net) (-€20,950)
- Tangible fixed assets +€6,550
up €6,550 (+16.1%), from €40,562 to €47,112
of which Furniture and vehicles: +€12,191
- Deferred charges and accrued income -€2,739
down €2,739 (-40.0%), from €6,856 to €4,117
- Trade debts +€29,546
up €29,546 (+178%), from €16,570 to €46,116
- Reserves -€12,136
down €12,136 (-42.3%), from €28,700 to €16,564
- Current portion of long-term debt +€4,178
up €4,178 (+60.0%), from €6,969 to €11,147
- Debts after one year +€1,925
up €1,925 (+9.3%), from €20,714 to €22,639
- Gross operating margin -€58,766
down €58,766 (-83.2%), from €70,608 to €11,842
- Taxes -€8,651
down €8,651 (-98.2%), from €8,810 to €159
- Staff costs -€8,238
down €8,238 (-62.0%), from €13,291 to €5,054
- Financial charges -€1,048
down €1,048 (-30.9%), from €3,391 to €2,343
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 | €100,411 | €124,352 | +€23,941 | +23.8% |
| Fixed assets | 21/28 | €40,562 | €47,112 | +€6,550 | +16.1% |
| Tangible fixed assets | 22/27 | €40,562 | €47,112 | +€6,550 | +16.1% |
| Land and buildings | 22 | - | €3,100 | +€3,100 | |
| Plant, machinery and equipment | 23 | €33,424 | €24,683 | -€8,741 | -26.2% |
| Furniture and vehicles | 24 | €7,138 | €19,329 | +€12,191 | +171% |
| Current assets | 29/58 | €59,849 | €77,240 | +€17,391 | +29.1% |
| Amounts receivable within one year | 40/41 | €11,162 | €38,167 | +€27,005 | +242% |
| Trade receivables | 40 | €3,246 | €28,646 | +€25,400 | +783% |
| Other amounts receivable | 41 | €7,916 | €9,521 | +€1,605 | +20.3% |
| Cash at bank and in hand | 54/58 | €41,832 | €34,957 | -€6,875 | -16.4% |
| Deferred charges and accrued income | 490/1 | €6,856 | €4,117 | -€2,739 | -40.0% |
| Total equity and liabilities | 10/49 | €100,411 | €124,352 | +€23,941 | +23.8% |
| Equity | 10/15 | €43,700 | €31,564 | -€12,136 | -27.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | €15,000 | - | -€15,000 | |
| Other | 1109/19 | €15,000 | - | -€15,000 | |
| Reserves | 13 | €28,700 | €16,564 | -€12,136 | -42.3% |
| Distributable reserves | 133 | €28,700 | €16,564 | -€12,136 | -42.3% |
| Amounts payable | 17/49 | €56,711 | €92,788 | +€36,077 | +63.6% |
| Amounts payable after more than one year | 17 | €20,714 | €22,639 | +€1,925 | +9.3% |
| Financial debts | 170/4 | €20,714 | €22,639 | +€1,925 | +9.3% |
| Amounts payable within one year | 42/48 | €35,517 | €69,465 | +€33,948 | +95.6% |
| Current portion of amounts payable after more than one year | 42 | €6,969 | €11,147 | +€4,178 | +60.0% |
| Trade debts | 44 | €16,570 | €46,116 | +€29,546 | +178% |
| Suppliers | 440/4 | €16,570 | €46,116 | +€29,546 | +178% |
| Taxes, remuneration and social security | 45 | €11,978 | €12,202 | +€224 | +1.9% |
| Taxes | 450/3 | €11,941 | €11,260 | -€680 | -5.7% |
| Remuneration and social security | 454/9 | €37 | €942 | +€905 | +2,414% |
| Accrued charges and deferred income | 492/3 | €480 | €683 | +€203 | +42.4% |
| Remuneration, social security and pensions | 62 | €13,291 | €5,054 | -€8,238 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,431 | €14,400 | -€31 | -0.2% |
| Other operating charges | 640/8 | €2,361 | €2,497 | +€136 | +5.7% |
| Gross operating margin | 9900 | €70,608 | €11,842 | -€58,766 | -83.2% |
| Operating profit (loss) | 9901 | €40,524 | -€10,109 | -€50,633 | |
| Financial income | 75/76B | €377 | €475 | +€98 | +26.0% |
| Recurring financial income | 75 | €377 | €475 | +€98 | +26.0% |
| Financial charges | 65/66B | €3,391 | €2,343 | -€1,048 | -30.9% |
| Recurring financial charges | 65 | €3,391 | €2,343 | -€1,048 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €37,510 | -€11,977 | -€49,487 | |
| Income taxes | 67/77 | €8,810 | €159 | -€8,651 | -98.2% |
| Profit (loss) for the period | 9904 | €28,700 | -€12,136 | -€40,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,700 | -€12,136 | -€40,835 |
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 17 October 2026 via checked.be.