Broodatelier A & J: 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.
Broodatelier A & J
Largest movements
- Tangible fixed assets -€58,094
down €58,094 (-13.6%), from €427,367 to €369,273
of which Leasing and similar rights: -€29,979
- Cash +€45,793
up €45,793 (+188%), from €24,376 to €70,169
mainly Depreciation (+€69,338) and Net result for the year (+€64,065)
- Receivables within one year +€20,054
up €20,054 (+14.9%), from €134,219 to €154,272
of which Other amounts receivable: +€26,545
- Stocks and contracts -€6,925
down €6,925 (-46.2%), from €15,000 to €8,075
- Debts after one year -€66,637
down €66,637 (-15.0%), from €445,348 to €378,711
- Reserves +€64,065
up €64,065 (+214%), from €29,976 to €94,040
- Tax, wage and social debts +€6,816
up €6,816 (+23.2%), from €29,350 to €36,166
of which Taxes: +€6,036
- Gross operating margin +€70,674
up €70,674 (+36.8%), from €191,850 to €262,524
- Depreciation +€14,248
up €14,248 (+25.9%), from €55,090 to €69,338
- Taxes +€12,813
up €12,813 (+255%), from €5,021 to €17,835
- Staff costs +€8,356
up €8,356 (+10.4%), from €80,557 to €88,912
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 | €607,822 | €612,669 | +€4,848 | +0.8% |
| Fixed assets | 21/28 | €427,367 | €369,273 | -€58,094 | -13.6% |
| Tangible fixed assets | 22/27 | €427,367 | €369,273 | -€58,094 | -13.6% |
| Plant, machinery and equipment | 23 | €132,912 | €115,671 | -€17,242 | -13.0% |
| Furniture and vehicles | 24 | €1,979 | €1,150 | -€829 | -41.9% |
| Leasing and similar rights | 25 | €157,475 | €127,496 | -€29,979 | -19.0% |
| Other tangible fixed assets | 26 | €135,000 | €124,955 | -€10,045 | -7.4% |
| Current assets | 29/58 | €180,455 | €243,396 | +€62,942 | +34.9% |
| Stocks and contracts in progress | 3 | €15,000 | €8,075 | -€6,925 | -46.2% |
| Stocks | 30/36 | €15,000 | €8,075 | -€6,925 | -46.2% |
| Amounts receivable within one year | 40/41 | €134,219 | €154,272 | +€20,054 | +14.9% |
| Trade receivables | 40 | €8,992 | €2,501 | -€6,492 | -72.2% |
| Other amounts receivable | 41 | €125,226 | €151,772 | +€26,545 | +21.2% |
| Cash at bank and in hand | 54/58 | €24,376 | €70,169 | +€45,793 | +188% |
| Deferred charges and accrued income | 490/1 | €6,860 | €10,881 | +€4,020 | +58.6% |
| Total equity and liabilities | 10/49 | €607,822 | €612,669 | +€4,848 | +0.8% |
| Equity | 10/15 | €31,976 | €96,040 | +€64,065 | +200% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,976 | €94,040 | +€64,065 | +214% |
| Distributable reserves | 133 | €29,976 | €94,040 | +€64,065 | +214% |
| Amounts payable | 17/49 | €575,846 | €516,629 | -€59,217 | -10.3% |
| Amounts payable after more than one year | 17 | €445,348 | €378,711 | -€66,637 | -15.0% |
| Financial debts | 170/4 | €445,348 | €378,711 | -€66,637 | -15.0% |
| Amounts payable within one year | 42/48 | €130,498 | €137,041 | +€6,542 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €64,088 | €66,637 | +€2,549 | +4.0% |
| Trade debts | 44 | €37,060 | €34,238 | -€2,823 | -7.6% |
| Suppliers | 440/4 | €37,060 | €34,238 | -€2,823 | -7.6% |
| Taxes, remuneration and social security | 45 | €29,350 | €36,166 | +€6,816 | +23.2% |
| Taxes | 450/3 | €13,985 | €20,021 | +€6,036 | +43.2% |
| Remuneration and social security | 454/9 | €15,365 | €16,145 | +€780 | +5.1% |
| Accrued charges and deferred income | 492/3 | - | €877 | +€877 | |
| Non-recurring operating income | 76A | €2,020 | - | -€2,020 | |
| Remuneration, social security and pensions | 62 | €80,557 | €88,912 | +€8,356 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,090 | €69,338 | +€14,248 | +25.9% |
| Other operating charges | 640/8 | €3,196 | €3,411 | +€215 | +6.7% |
| Gross operating margin | 9900 | €191,850 | €262,524 | +€70,674 | +36.8% |
| Operating profit (loss) | 9901 | €53,006 | €100,862 | +€47,856 | +90.3% |
| Financial income | 75/76B | €46 | €233 | +€187 | +409% |
| Recurring financial income | 75 | €46 | €233 | +€187 | +409% |
| Financial charges | 65/66B | €18,055 | €19,196 | +€1,141 | +6.3% |
| Recurring financial charges | 65 | €18,055 | €19,196 | +€1,141 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €34,997 | €81,899 | +€46,902 | +134% |
| Income taxes | 67/77 | €5,021 | €17,835 | +€12,813 | +255% |
| Profit (loss) for the period | 9904 | €29,976 | €64,065 | +€34,089 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €29,976 | €64,065 | +€34,089 | +114% |
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 30 October 2026 via checked.be.