BOULANGERIE BACKX: 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.
BOULANGERIE BACKX
Largest movements
- Cash -€13,705
down €13,705 (-86.5%), from €15,852 to €2,147
mainly Net result for the year (-€13,078) and Tax, wage and social debts (-€8,324)
- Receivables within one year +€6,608
up €6,608 (+23.8%), from €27,815 to €34,423
of which Trade receivables: +€7,205
- Stocks and contracts -€2,879
down €2,879 (-35.5%), from €8,119 to €5,240
- Trade debts +€14,644
up €14,644 (+350%), from €4,180 to €18,824
- Profit (loss) carried forward -€13,078
down €13,078 (-15.3%), from -€85,513 to -€98,591
- Tax, wage and social debts -€8,324
down €8,324 (-27.7%), from €30,085 to €21,761
of which Taxes: -€9,449
- Other debts -€3,133
down €3,133 (-8.9%), from €35,164 to €32,031
- Write-downs +€12,418
no longer reported in 2025 (was -€12,418)
- Staff costs +€1,166
up €1,166 (+1.5%), from €76,988 to €78,154
- Other operating charges +€1,134
up €1,134 (+41.5%), from €2,732 to €3,866
- Financial charges -€908
down €908 (-50.0%), from €1,817 to €909
- Gross operating margin -€742
down €742 (-1.1%), from €70,307 to €69,566
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 | €51,880 | €41,925 | -€9,954 | -19.2% |
| Fixed assets | 21/28 | €20 | €20 | = | 0.0% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €51,860 | €41,905 | -€9,954 | -19.2% |
| Stocks and contracts in progress | 3 | €8,119 | €5,240 | -€2,879 | -35.5% |
| Stocks | 30/36 | €8,119 | €5,240 | -€2,879 | -35.5% |
| Amounts receivable within one year | 40/41 | €27,815 | €34,423 | +€6,608 | +23.8% |
| Trade receivables | 40 | €26,393 | €33,598 | +€7,205 | +27.3% |
| Other amounts receivable | 41 | €1,422 | €825 | -€597 | -42.0% |
| Cash at bank and in hand | 54/58 | €15,852 | €2,147 | -€13,705 | -86.5% |
| Deferred charges and accrued income | 490/1 | €74 | €95 | +€21 | +29.1% |
| Total equity and liabilities | 10/49 | €51,880 | €41,925 | -€9,954 | -19.2% |
| Equity | 10/15 | -€18,813 | -€31,891 | -€13,078 | -69.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,500 | €60,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €51,500 | €51,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,513 | -€98,591 | -€13,078 | -15.3% |
| Amounts payable | 17/49 | €70,693 | €73,816 | +€3,124 | +4.4% |
| Amounts payable within one year | 42/48 | €70,629 | €73,816 | +€3,187 | +4.5% |
| Trade debts | 44 | €4,180 | €18,824 | +€14,644 | +350% |
| Suppliers | 440/4 | €4,180 | €18,824 | +€14,644 | +350% |
| Advances received on contracts in progress | 46 | €1,200 | €1,200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €30,085 | €21,761 | -€8,324 | -27.7% |
| Taxes | 450/3 | €15,681 | €6,233 | -€9,449 | -60.3% |
| Remuneration and social security | 454/9 | €14,404 | €15,528 | +€1,124 | +7.8% |
| Other amounts payable | 47/48 | €35,164 | €32,031 | -€3,133 | -8.9% |
| Accrued charges and deferred income | 492/3 | €64 | - | -€64 | |
| Remuneration, social security and pensions | 62 | €76,988 | €78,154 | +€1,166 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,418 | - | +€12,418 | |
| Other operating charges | 640/8 | €2,732 | €3,866 | +€1,134 | +41.5% |
| Non-recurring operating charges | 66A | €13,936 | - | -€13,936 | |
| Gross operating margin | 9900 | €70,307 | €69,566 | -€742 | -1.1% |
| Operating profit (loss) | 9901 | -€10,930 | -€12,454 | -€1,523 | -13.9% |
| Financial income | 75/76B | €62 | €284 | +€222 | +356% |
| Recurring financial income | 75 | €62 | €284 | +€222 | +356% |
| Financial charges | 65/66B | €1,817 | €909 | -€908 | -50.0% |
| Recurring financial charges | 65 | €1,817 | €909 | -€908 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,684 | -€13,078 | -€394 | -3.1% |
| Profit (loss) for the period | 9904 | -€12,684 | -€13,078 | -€394 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,684 | -€13,078 | -€394 | -3.1% |
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 28 October 2026 via checked.be.