BASIC BAKERY: 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.
BASIC BAKERY
Largest movements
- Tangible fixed assets -€68,820
down €68,820 (-3.9%), from €1.8m to €1.7m
of which Land and buildings: -€68,324
- Receivables within one year -€60,266
down €60,266 (-11.0%), from €549,842 to €489,576
of which Other amounts receivable: -€51,935
- Current investments -€42,296
down €42,296 (-8.0%), from €527,110 to €484,814
- Debts after one year -€102,674
down €102,674 (-9.8%), from €1.1m to €949,772
- Reserves -€101,943
down €101,943 (-6.8%), from €1.5m to €1.4m
- Tax, wage and social debts +€56,996
up €56,996 (+69.3%), from €82,228 to €139,224
- Taxes +€59,500
new in 2025: €59,500
- Gross operating margin +€15,780
up €15,780 (+18.9%), from €83,328 to €99,108
- Financial charges -€1,243
down €1,243 (-5.9%), from €21,173 to €19,930
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 | €3,046,166 | €2,897,048 | -€149,118 | -4.9% |
| Fixed assets | 21/28 | €1,752,206 | €1,683,386 | -€68,820 | -3.9% |
| Tangible fixed assets | 22/27 | €1,752,206 | €1,683,386 | -€68,820 | -3.9% |
| Land and buildings | 22 | €1,750,684 | €1,682,360 | -€68,324 | -3.9% |
| Plant, machinery and equipment | 23 | €1,522 | €1,026 | -€496 | -32.6% |
| Current assets | 29/58 | €1,293,960 | €1,213,662 | -€80,297 | -6.2% |
| Amounts receivable within one year | 40/41 | €549,842 | €489,576 | -€60,266 | -11.0% |
| Trade receivables | 40 | €18,700 | €10,368 | -€8,331 | -44.6% |
| Other amounts receivable | 41 | €531,142 | €479,207 | -€51,935 | -9.8% |
| Current investments | 50/53 | €527,110 | €484,814 | -€42,296 | -8.0% |
| Cash at bank and in hand | 54/58 | €217,008 | €239,272 | +€22,265 | +10.3% |
| Total equity and liabilities | 10/49 | €3,046,166 | €2,897,048 | -€149,118 | -4.9% |
| Equity | 10/15 | €1,512,052 | €1,410,109 | -€101,943 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,493,452 | €1,391,509 | -€101,943 | -6.8% |
| Distributable reserves | 133 | €1,493,452 | €1,391,509 | -€101,943 | -6.8% |
| Amounts payable | 17/49 | €1,534,114 | €1,486,939 | -€47,175 | -3.1% |
| Amounts payable after more than one year | 17 | €1,052,446 | €949,772 | -€102,674 | -9.8% |
| Financial debts | 170/4 | €1,052,446 | €949,772 | -€102,674 | -9.8% |
| Amounts payable within one year | 42/48 | €471,831 | €527,331 | +€55,500 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €386,560 | €383,410 | -€3,149 | -0.8% |
| Trade debts | 44 | €3,043 | €4,696 | +€1,654 | +54.3% |
| Suppliers | 440/4 | €3,043 | €4,696 | +€1,654 | +54.3% |
| Taxes, remuneration and social security | 45 | €82,228 | €139,224 | +€56,996 | +69.3% |
| Taxes | 450/3 | €82,228 | €139,224 | +€56,996 | +69.3% |
| Accrued charges and deferred income | 492/3 | €9,837 | €9,837 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,820 | €68,820 | = | 0.0% |
| Other operating charges | 640/8 | €11,071 | €10,520 | -€550 | -5.0% |
| Non-recurring operating charges | 66A | - | €50,000 | +€50,000 | |
| Gross operating margin | 9900 | €83,328 | €99,108 | +€15,780 | +18.9% |
| Operating profit (loss) | 9901 | €3,437 | -€30,233 | -€33,670 | |
| Financial income | 75/76B | €7,262 | €7,720 | +€458 | +6.3% |
| Recurring financial income | 75 | €7,262 | €7,720 | +€458 | +6.3% |
| Financial charges | 65/66B | €21,173 | €19,930 | -€1,243 | -5.9% |
| Recurring financial charges | 65 | €21,173 | €19,930 | -€1,243 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,474 | -€42,443 | -€31,969 | -305.2% |
| Income taxes | 67/77 | - | €59,500 | +€59,500 | |
| Profit (loss) for the period | 9904 | -€10,474 | -€101,943 | -€91,469 | -873.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,474 | -€101,943 | -€91,469 | -873.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.