BAKKERIJ TECHNIEK: 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 TECHNIEK
Largest movements
- Receivables within one year +€68,625
up €68,625 (+18.2%), from €377,968 to €446,593
of which Trade receivables: +€63,948
- Cash +€23,307
up €23,307 (+176%), from €13,267 to €36,574
mainly Accrued charges and deferred income (+€237,511) and Net result for the year (+€33,456)
- Tangible fixed assets -€6,804
down €6,804 (-17.5%), from €38,986 to €32,182
of which Furniture and vehicles: -€9,104
- Accrued charges and deferred income +€237,511
new in 2025: €237,511
- Trade debts -€114,822
down €114,822 (-71.9%), from €159,622 to €44,800
- Advances received -€48,988
no longer reported in 2025 (was €48,988)
- Profit (loss) carried forward +€33,456
up €33,456 (+29.2%), from €114,440 to €147,896
- Tax, wage and social debts -€19,729
down €19,729 (-58.2%), from €33,900 to €14,171
of which Remuneration and social security: -€14,370
- Staff costs -€44,882
down €44,882 (-44.9%), from €100,021 to €55,139
- Gross operating margin +€38,190
up €38,190 (+42.0%), from €91,004 to €129,194
- Financial income -€28,492
down €28,492 (-97.5%), from €29,223 to €731
of which Non-recurring financial income: -€29,146
- Financial charges +€9,067
up €9,067 (+64.2%), from €14,129 to €23,195
- Taxes -€6,706
down €6,706 (-77.1%), from €8,693 to €1,987
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 | €523,827 | €604,830 | +€81,004 | +15.5% |
| Fixed assets | 21/28 | €38,986 | €32,182 | -€6,804 | -17.5% |
| Tangible fixed assets | 22/27 | €38,986 | €32,182 | -€6,804 | -17.5% |
| Land and buildings | 22 | €2,441 | €4,552 | +€2,111 | +86.5% |
| Plant, machinery and equipment | 23 | €2,127 | €2,316 | +€189 | +8.9% |
| Furniture and vehicles | 24 | €34,418 | €25,314 | -€9,104 | -26.5% |
| Current assets | 29/58 | €484,840 | €572,648 | +€87,808 | +18.1% |
| Stocks and contracts in progress | 3 | €93,605 | €89,481 | -€4,124 | -4.4% |
| Stocks | 30/36 | €93,605 | €89,481 | -€4,124 | -4.4% |
| Amounts receivable within one year | 40/41 | €377,968 | €446,593 | +€68,625 | +18.2% |
| Trade receivables | 40 | €362,862 | €426,809 | +€63,948 | +17.6% |
| Other amounts receivable | 41 | €15,107 | €19,784 | +€4,677 | +31.0% |
| Cash at bank and in hand | 54/58 | €13,267 | €36,574 | +€23,307 | +176% |
| Total equity and liabilities | 10/49 | €523,827 | €604,830 | +€81,004 | +15.5% |
| Equity | 10/15 | €163,434 | €196,890 | +€33,456 | +20.5% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €26,994 | €26,994 | = | 0.0% |
| Distributable reserves | 133 | €26,994 | €26,994 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,440 | €147,896 | +€33,456 | +29.2% |
| Amounts payable | 17/49 | €360,393 | €407,940 | +€47,548 | +13.2% |
| Amounts payable after more than one year | 17 | €24,383 | €15,069 | -€9,315 | -38.2% |
| Financial debts | 170/4 | €24,383 | €15,069 | -€9,315 | -38.2% |
| Amounts payable within one year | 42/48 | €336,009 | €155,361 | -€180,648 | -53.8% |
| Current portion of amounts payable after more than one year | 42 | €8,770 | €10,193 | +€1,423 | +16.2% |
| Financial debts | 43 | €29,994 | €44,994 | +€15,000 | +50.0% |
| Credit institutions | 430/8 | €29,994 | €44,994 | +€15,000 | +50.0% |
| Trade debts | 44 | €159,622 | €44,800 | -€114,822 | -71.9% |
| Suppliers | 440/4 | €159,622 | €44,800 | -€114,822 | -71.9% |
| Advances received on contracts in progress | 46 | €48,988 | - | -€48,988 | |
| Taxes, remuneration and social security | 45 | €33,900 | €14,171 | -€19,729 | -58.2% |
| Taxes | 450/3 | €19,530 | €14,171 | -€5,359 | -27.4% |
| Remuneration and social security | 454/9 | €14,370 | - | -€14,370 | |
| Other amounts payable | 47/48 | €54,735 | €41,202 | -€13,533 | -24.7% |
| Accrued charges and deferred income | 492/3 | - | €237,511 | +€237,511 | |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €100,021 | €55,139 | -€44,882 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,493 | €10,474 | -€2,019 | -16.2% |
| Other operating charges | 640/8 | €6,473 | €3,609 | -€2,864 | -44.2% |
| Non-recurring operating charges | 66A | - | €2,065 | +€2,065 | |
| Gross operating margin | 9900 | €91,004 | €129,194 | +€38,190 | +42.0% |
| Operating profit (loss) | 9901 | -€27,983 | €57,906 | +€85,890 | |
| Financial income | 75/76B | €29,223 | €731 | -€28,492 | -97.5% |
| Recurring financial income | 75 | €77 | €731 | +€654 | +846% |
| Non-recurring financial income | 76B | €29,146 | - | -€29,146 | |
| Financial charges | 65/66B | €14,129 | €23,195 | +€9,067 | +64.2% |
| Recurring financial charges | 65 | €14,129 | €23,195 | +€9,067 | +64.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,889 | €35,442 | +€48,332 | |
| Income taxes | 67/77 | €8,693 | €1,987 | -€6,706 | -77.1% |
| Profit (loss) for the period | 9904 | -€21,582 | €33,456 | +€55,038 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,582 | €33,456 | +€55,038 |
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 29 October 2026 via checked.be.