BAKKERIJ SOMERS-HERIJGERS: what changed
Two fiscal 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 SOMERS-HERIJGERS
Largest movements
- Cash -€16,083
down €16,083 (-36.7%), from €43,877 to €27,794
mainly Other debts (-€24,366) and Debts after one year (-€3,435)
- Tangible fixed assets -€8,933
down €8,933 (-25.4%), from €35,211 to €26,278
- Receivables within one year -€3,327
down €3,327 (-55.8%), from €5,967 to €2,640
of which Other amounts receivable: -€2,405
- Stocks and contracts -€2,140
down €2,140 (-39.9%), from €5,360 to €3,221
- Other debts -€24,366
down €24,366 (-49.2%), from €49,491 to €25,125
- Debts after one year -€3,435
down €3,435 (-38.7%), from €8,875 to €5,439
- Trade debts -€2,079
down €2,079 (-23.0%), from €9,028 to €6,949
- Profit (loss) carried forward -€1,166
down €1,166 (-1.3%), from -€86,407 to -€87,573
- Depreciation -€32,797
down €32,797 (-76.2%), from €43,064 to €10,267
- Financial charges +€1,793
up €1,793 (+53.9%), from €3,325 to €5,119
of which Non-recurring financial charges: +€1,052
- Gross operating margin -€1,496
down €1,496 (-3.3%), from €45,011 to €43,514
- Staff costs +€1,473
up €1,473 (+5.8%), from €25,398 to €26,871
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.
Cash bridge derived
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 | €101,134 | €70,230 | -€30,904 | -30.6% |
| Fixed assets | 21/28 | €40,211 | €31,278 | -€8,933 | -22.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €35,211 | €26,278 | -€8,933 | -25.4% |
| Plant, machinery and equipment | 23 | €11,035 | €8,477 | -€2,557 | -23.2% |
| Furniture and vehicles | 24 | €7,354 | €5,713 | -€1,641 | -22.3% |
| Leasing and similar rights | 25 | €10,255 | €7,391 | -€2,864 | -27.9% |
| Other tangible fixed assets | 26 | €6,566 | €4,696 | -€1,870 | -28.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €60,923 | €38,952 | -€21,971 | -36.1% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €5,360 | €3,221 | -€2,140 | -39.9% |
| Stocks | 30/36 | €5,360 | €3,221 | -€2,140 | -39.9% |
| Amounts receivable within one year | 40/41 | €5,967 | €2,640 | -€3,327 | -55.8% |
| Trade receivables | 40 | €2,494 | €1,573 | -€921 | -36.9% |
| Other amounts receivable | 41 | €3,472 | €1,067 | -€2,405 | -69.3% |
| Cash at bank and in hand | 54/58 | €43,877 | €27,794 | -€16,083 | -36.7% |
| Deferred charges and accrued income | 490/1 | €5,719 | €5,298 | -€422 | -7.4% |
| Total equity and liabilities | 10/49 | €101,134 | €70,230 | -€30,904 | -30.6% |
| Equity | 10/15 | €24,291 | €23,125 | -€1,166 | -4.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,698 | €10,698 | = | 0.0% |
| Distributable reserves | 133 | €10,698 | €10,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,407 | -€87,573 | -€1,166 | -1.3% |
| Amounts payable | 17/49 | €76,843 | €47,105 | -€29,738 | -38.7% |
| Amounts payable after more than one year | 17 | €8,875 | €5,439 | -€3,435 | -38.7% |
| Financial debts | 170/4 | €8,875 | €5,439 | -€3,435 | -38.7% |
| Amounts payable within one year | 42/48 | €67,968 | €41,665 | -€26,303 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €3,435 | €3,435 | = | 0.0% |
| Financial debts | 43 | €431 | €429 | -€3 | -0.6% |
| Credit institutions | 430/8 | €431 | €429 | -€3 | -0.6% |
| Trade debts | 44 | €9,028 | €6,949 | -€2,079 | -23.0% |
| Suppliers | 440/4 | €9,028 | €6,949 | -€2,079 | -23.0% |
| Taxes, remuneration and social security | 45 | €5,583 | €5,728 | +€145 | +2.6% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €5,583 | €5,728 | +€145 | +2.6% |
| Other amounts payable | 47/48 | €49,491 | €25,125 | -€24,366 | -49.2% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €25,398 | €26,871 | +€1,473 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,064 | €10,267 | -€32,797 | -76.2% |
| Other operating charges | 640/8 | €2,244 | €2,021 | -€223 | -9.9% |
| Gross operating margin | 9900 | €45,011 | €43,514 | -€1,496 | -3.3% |
| Operating profit (loss) | 9901 | -€25,695 | €4,356 | +€30,051 | |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €3,325 | €5,119 | +€1,793 | +53.9% |
| Recurring financial charges | 65 | €3,325 | €4,067 | +€741 | +22.3% |
| Non-recurring financial charges | 66B | - | €1,052 | +€1,052 | |
| Profit (loss) for the period before taxes | 9903 | -€29,020 | -€762 | +€28,258 | +97.4% |
| Income taxes | 67/77 | €301 | €404 | +€103 | +34.2% |
| Profit (loss) for the period | 9904 | -€29,321 | -€1,166 | +€28,155 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,321 | -€1,166 | +€28,155 | +96.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.