BAKKERIJ SCHUERMANS: what changed
BAKKERIJ SCHUERMANS
Largest movements
- Tangible fixed assets -€9,382
down €9,382 (-16.0%), from €58,746 to €49,364
of which Furniture and vehicles: -€10,772
- Cash +€5,962
up €5,962 (+9.7%), from €61,437 to €67,399
mainly Depreciation (+€16,463) and Net result for the year (+€13,711)
- Receivables within one year -€4,799
down €4,799 (-54.0%), from €8,888 to €4,089
of which Trade receivables: -€4,251
- Deferred charges and accrued income +€1,990
up €1,990 (+46.1%), from €4,312 to €6,301
- Debts after one year -€18,980
down €18,980 (-48.4%), from €39,205 to €20,225
- Reserves +€13,711
up €13,711 (+21.4%), from €63,943 to €77,654
- Trade debts -€2,246
down €2,246 (-10.0%), from €22,463 to €20,217
- Tax, wage and social debts +€2,028
up €2,028 (+28.4%), from €7,136 to €9,165
of which Taxes: +€2,003
- Gross operating margin -€9,041
down €9,041 (-14.6%), from €61,966 to €52,925
- Financial charges -€1,982
down €1,982 (-71.8%), from €2,762 to €780
- Taxes -€1,807
down €1,807 (-25.8%), from €7,013 to €5,207
- Staff costs -€865
down €865 (-5.1%), from €17,096 to €16,230
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,948 | €133,461 | -€5,487 | -3.9% |
| Fixed assets | 21/28 | €58,746 | €49,364 | -€9,382 | -16.0% |
| Tangible fixed assets | 22/27 | €58,746 | €49,364 | -€9,382 | -16.0% |
| Land and buildings | 22 | €738 | €215 | -€523 | -70.9% |
| Plant, machinery and equipment | 23 | €3,780 | €7,882 | +€4,103 | +109% |
| Furniture and vehicles | 24 | €47,606 | €36,834 | -€10,772 | -22.6% |
| Other tangible fixed assets | 26 | €6,623 | €4,434 | -€2,189 | -33.0% |
| Current assets | 29/58 | €80,202 | €84,096 | +€3,895 | +4.9% |
| Stocks and contracts in progress | 3 | €5,565 | €6,307 | +€742 | +13.3% |
| Stocks | 30/36 | €5,565 | €6,307 | +€742 | +13.3% |
| Amounts receivable within one year | 40/41 | €8,888 | €4,089 | -€4,799 | -54.0% |
| Trade receivables | 40 | €5,322 | €1,071 | -€4,251 | -79.9% |
| Other amounts receivable | 41 | €3,566 | €3,018 | -€548 | -15.4% |
| Cash at bank and in hand | 54/58 | €61,437 | €67,399 | +€5,962 | +9.7% |
| Deferred charges and accrued income | 490/1 | €4,312 | €6,301 | +€1,990 | +46.1% |
| Total equity and liabilities | 10/49 | €138,948 | €133,461 | -€5,487 | -3.9% |
| Equity | 10/15 | €70,143 | €83,854 | +€13,711 | +19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,943 | €77,654 | +€13,711 | +21.4% |
| Distributable reserves | 133 | €63,943 | €77,654 | +€13,711 | +21.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €68,805 | €49,607 | -€19,198 | -27.9% |
| Amounts payable after more than one year | 17 | €39,205 | €20,225 | -€18,980 | -48.4% |
| Other amounts payable | 178/9 | €39,205 | €20,225 | -€18,980 | -48.4% |
| Amounts payable within one year | 42/48 | €29,600 | €29,382 | -€218 | -0.7% |
| Trade debts | 44 | €22,463 | €20,217 | -€2,246 | -10.0% |
| Suppliers | 440/4 | €22,463 | €20,217 | -€2,246 | -10.0% |
| Taxes, remuneration and social security | 45 | €7,136 | €9,165 | +€2,028 | +28.4% |
| Taxes | 450/3 | €3,029 | €5,032 | +€2,003 | +66.1% |
| Remuneration and social security | 454/9 | €4,107 | €4,133 | +€25 | +0.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €17,096 | €16,230 | -€865 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,662 | €16,463 | -€199 | -1.2% |
| Other operating charges | 640/8 | €1,611 | €1,577 | -€35 | -2.2% |
| Gross operating margin | 9900 | €61,966 | €52,925 | -€9,041 | -14.6% |
| Operating profit (loss) | 9901 | €26,597 | €18,655 | -€7,942 | -29.9% |
| Financial income | 75/76B | €1,380 | €1,042 | -€337 | -24.5% |
| Recurring financial income | 75 | €1,380 | €1,042 | -€337 | -24.5% |
| Financial charges | 65/66B | €2,762 | €780 | -€1,982 | -71.8% |
| Recurring financial charges | 65 | €2,762 | €780 | -€1,982 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | €25,215 | €18,917 | -€6,298 | -25.0% |
| Income taxes | 67/77 | €7,013 | €5,207 | -€1,807 | -25.8% |
| Profit (loss) for the period | 9904 | €18,201 | €13,711 | -€4,491 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,201 | €13,711 | -€4,491 | -24.7% |
Next steps
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 6 November 2026 via checked.be.