De Bakermat: 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.
What changed
De Bakermat
NACE 86.940, Nursing and midwifery
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€84,526
2023 · €67-€84,593
Equity
€285,668
2023 · €370,194-€84,526
Cash
€8,849
2023 · €11,541-€2,692
Balance sheet total
€409,997
2023 · €529,056-€119,059
Largest movements
Assets
- Current investments -€92,088
down €92,088 (-21.6%), from €427,161 to €335,073
- Deferred charges and accrued income -€20,816
down €20,816 (-44.0%), from €47,269 to €26,453
Equity and liabilities
- Profit (loss) carried forward -€84,526
down €84,526 (-31.3%), from €270,234 to €185,708
- Trade debts -€28,489
down €28,489 (-96.8%), from €29,421 to €932
- Tax, wage and social debts -€5,865
down €5,865 (-36.5%), from €16,077 to €10,212
Income statement
- Gross operating margin -€75,399
down €75,399 (-12.9%), from €583,326 to €507,927
- Other operating charges +€14,640
up €14,640 (+1898.8%), from €771 to €15,411
From the 2023 result to the 2024 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.
Result 2023
€67
Gross operating margin
-€75,399
Staff costs
+€2,971
Depreciation
-€900
Write-downs
+€1,321
Other operating charges
-€14,640
Financial income
+€1,729
Financial charges
+€343
Taxes
-€18
Result 2024
-€84,526
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€90,682
Investment
+€87,990
Financing
€0
Cash 2023
€11,541
From operations (derived)
-€90,682
Net result for the year
-€84,526
Depreciation
+€9,263
Stocks and contracts
-€2,459
Receivables within one year
+€757
Deferred charges and accrued income
+€20,816
Trade debts
-€28,489
Tax, wage and social debts
-€5,865
Accrued charges and deferred income
-€179
Investment (derived)
+€87,990
Investment in fixed assets (net)
-€4,098
Current investments
+€92,088
Cash 2024
€8,849
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €529,056 | €409,997 | -€119,059 | -22.5% |
| Fixed assets | 21/28 | €14,870 | €9,705 | -€5,165 | -34.7% |
| Tangible fixed assets | 22/27 | €14,870 | €9,705 | -€5,165 | -34.7% |
| Plant, machinery and equipment | 23 | - | €93 | +€93 | |
| Furniture and vehicles | 24 | €11,298 | €6,932 | -€4,366 | -38.6% |
| Other tangible fixed assets | 26 | €3,572 | €2,680 | -€892 | -25.0% |
| Current assets | 29/58 | €514,186 | €400,292 | -€113,894 | -22.2% |
| Stocks and contracts in progress | 3 | €7,139 | €9,598 | +€2,459 | +34.4% |
| Stocks | 30/36 | €7,139 | €9,598 | +€2,459 | +34.4% |
| Amounts receivable within one year | 40/41 | €21,076 | €20,319 | -€757 | -3.6% |
| Trade receivables | 40 | €21,026 | €20,269 | -€757 | -3.6% |
| Other amounts receivable | 41 | €50 | €50 | = | 0.0% |
| Current investments | 50/53 | €427,161 | €335,073 | -€92,088 | -21.6% |
| Cash at bank and in hand | 54/58 | €11,541 | €8,849 | -€2,692 | -23.3% |
| Deferred charges and accrued income | 490/1 | €47,269 | €26,453 | -€20,816 | -44.0% |
| Total equity and liabilities | 10/49 | €529,056 | €409,997 | -€119,059 | -22.5% |
| Equity | 10/15 | €370,194 | €285,668 | -€84,526 | -22.8% |
| Contributions | 10/11 | €68,228 | €68,228 | = | 0.0% |
| Capital | 10 | €68,228 | €68,228 | = | 0.0% |
| Reserves | 13 | €31,732 | €31,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | €270,234 | €185,708 | -€84,526 | -31.3% |
| Provisions and deferred taxes | 16 | €96,555 | €96,555 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €96,555 | €96,555 | = | 0.0% |
| Pensions and similar obligations | 160 | €96,555 | €96,555 | = | 0.0% |
| Amounts payable | 17/49 | €62,307 | €27,774 | -€34,533 | -55.4% |
| Amounts payable within one year | 42/48 | €45,498 | €11,144 | -€34,354 | -75.5% |
| Trade debts | 44 | €29,421 | €932 | -€28,489 | -96.8% |
| Suppliers | 440/4 | €29,421 | €932 | -€28,489 | -96.8% |
| Taxes, remuneration and social security | 45 | €16,077 | €10,212 | -€5,865 | -36.5% |
| Remuneration and social security | 454/9 | €16,077 | €10,212 | -€5,865 | -36.5% |
| Accrued charges and deferred income | 492/3 | €16,809 | €16,630 | -€179 | -1.1% |
| Remuneration, social security and pensions | 62 | €576,537 | €573,566 | -€2,971 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,363 | €9,263 | +€900 | +10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,358 | €1,037 | -€1,321 | -56.0% |
| Other operating charges | 640/8 | €771 | €15,411 | +€14,640 | +1898.8% |
| Gross operating margin | 9900 | €583,326 | €507,927 | -€75,399 | -12.9% |
| Operating profit (loss) | 9901 | -€4,703 | -€91,350 | -€86,647 | -1842.4% |
| Financial income | 75/76B | €5,538 | €7,267 | +€1,729 | +31.2% |
| Recurring financial income | 75 | €5,538 | €7,267 | +€1,729 | +31.2% |
| Financial charges | 65/66B | €768 | €425 | -€343 | -44.7% |
| Recurring financial charges | 65 | €768 | €425 | -€343 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €67 | -€84,508 | -€84,575 | |
| Income taxes | 67/77 | - | €18 | +€18 | |
| Profit (loss) for the period | 9904 | €67 | -€84,526 | -€84,593 | |
| Profit (loss) for the period to be appropriated | 9905 | €67 | -€84,526 | -€84,593 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.