Bakkerij Tom: 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 Tom
Largest movements
- Current investments +€55,000
new in 2025: €55,000
- Tangible fixed assets -€13,263
down €13,263 (-30.1%), from €44,015 to €30,753
of which Plant, machinery and equipment: -€14,376
- Intangible fixed assets -€5,000
down €5,000 (-100%), from €5,000 to €0
- Cash +€4,082
up €4,082 (+4.7%), from €86,879 to €90,961
mainly Net result for the year (+€43,187) and Depreciation (+€22,999)
- Stocks and contracts -€3,858
down €3,858 (-16.1%), from €23,937 to €20,079
- Reserves +€43,187
up €43,187 (+52.2%), from €82,714 to €125,902
- Other debts -€4,875
down €4,875 (-11.5%), from €42,471 to €37,597
- Tax, wage and social debts +€4,019
up €4,019 (+60.9%), from €6,600 to €10,620
of which Remuneration and social security: +€2,974
- Trade debts -€2,871
down €2,871 (-17.7%), from €16,198 to €13,327
- Gross operating margin +€20,354
up €20,354 (+11.5%), from €176,401 to €196,755
- Staff costs +€13,344
up €13,344 (+15.1%), from €88,306 to €101,651
- Taxes +€6,530
up €6,530 (+46.4%), from €14,071 to €20,601
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 | €171,260 | €208,855 | +€37,595 | +22.0% |
| Fixed assets | 21/28 | €49,015 | €30,753 | -€18,263 | -37.3% |
| Intangible fixed assets | 21 | €5,000 | €0 | -€5,000 | -100% |
| Tangible fixed assets | 22/27 | €44,015 | €30,753 | -€13,263 | -30.1% |
| Land and buildings | 22 | €17,014 | €15,061 | -€1,952 | -11.5% |
| Plant, machinery and equipment | 23 | €26,988 | €12,611 | -€14,376 | -53.3% |
| Furniture and vehicles | 24 | €14 | €3,080 | +€3,066 | +21,759% |
| Current assets | 29/58 | €122,245 | €178,102 | +€55,857 | +45.7% |
| Stocks and contracts in progress | 3 | €23,937 | €20,079 | -€3,858 | -16.1% |
| Stocks | 30/36 | €23,937 | €20,079 | -€3,858 | -16.1% |
| Amounts receivable within one year | 40/41 | €5,799 | €5,055 | -€744 | -12.8% |
| Trade receivables | 40 | €4,236 | €3,093 | -€1,143 | -27.0% |
| Other amounts receivable | 41 | €1,563 | €1,962 | +€399 | +25.5% |
| Current investments | 50/53 | - | €55,000 | +€55,000 | |
| Cash at bank and in hand | 54/58 | €86,879 | €90,961 | +€4,082 | +4.7% |
| Deferred charges and accrued income | 490/1 | €5,630 | €7,008 | +€1,377 | +24.5% |
| Total equity and liabilities | 10/49 | €171,260 | €208,855 | +€37,595 | +22.0% |
| Equity | 10/15 | €101,314 | €144,502 | +€43,187 | +42.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,714 | €125,902 | +€43,187 | +52.2% |
| Distributable reserves | 133 | €82,714 | €125,902 | +€43,187 | +52.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,946 | €64,353 | -€5,593 | -8.0% |
| Amounts payable within one year | 42/48 | €65,283 | €61,611 | -€3,672 | -5.6% |
| Financial debts | 43 | €13 | €67 | +€55 | +420% |
| Credit institutions | 430/8 | €13 | €67 | +€55 | +420% |
| Trade debts | 44 | €16,198 | €13,327 | -€2,871 | -17.7% |
| Suppliers | 440/4 | €16,198 | €13,327 | -€2,871 | -17.7% |
| Taxes, remuneration and social security | 45 | €6,600 | €10,620 | +€4,019 | +60.9% |
| Taxes | 450/3 | €47 | €1,093 | +€1,046 | +2,208% |
| Remuneration and social security | 454/9 | €6,553 | €9,527 | +€2,974 | +45.4% |
| Other amounts payable | 47/48 | €42,471 | €37,597 | -€4,875 | -11.5% |
| Accrued charges and deferred income | 492/3 | €4,663 | €2,742 | -€1,921 | -41.2% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100% |
| Remuneration, social security and pensions | 62 | €88,306 | €101,651 | +€13,344 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,269 | €22,999 | -€1,270 | -5.2% |
| Other operating charges | 640/8 | €5,921 | €4,014 | -€1,907 | -32.2% |
| Gross operating margin | 9900 | €176,401 | €196,755 | +€20,354 | +11.5% |
| Operating profit (loss) | 9901 | €57,905 | €68,092 | +€10,187 | +17.6% |
| Financial income | 75/76B | €214 | €1,801 | +€1,587 | +742% |
| Recurring financial income | 75 | €214 | €1,801 | +€1,587 | +742% |
| Financial charges | 65/66B | €7,872 | €6,105 | -€1,768 | -22.5% |
| Recurring financial charges | 65 | €7,872 | €6,105 | -€1,768 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €50,247 | €63,788 | +€13,542 | +27.0% |
| Income taxes | 67/77 | €14,071 | €20,601 | +€6,530 | +46.4% |
| Profit (loss) for the period | 9904 | €36,176 | €43,187 | +€7,012 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,176 | €43,187 | +€7,012 | +19.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.