DE CLERCQ Bakkerij: 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.
DE CLERCQ Bakkerij
Largest movements
- Cash +€268,620
up €268,620 (+478%), from €56,247 to €324,866
mainly Current investments (+€250,000) and Net result for the year (+€39,511)
- Current investments -€250,000
down €250,000 (-100%), from €250,000 to €0
- Receivables within one year +€11,802
up €11,802 (+100%), from €11,778 to €23,580
of which Other amounts receivable: +€11,164
- Tangible fixed assets -€7,812
down €7,812 (-57.1%), from €13,675 to €5,863
- Reserves +€39,500
up €39,500 (+14.1%), from €281,000 to €320,500
- Tax, wage and social debts -€18,329
down €18,329 (-59.7%), from €30,715 to €12,386
of which Taxes: -€23,904
- Gross operating margin -€66,408
down €66,408 (-31.7%), from €209,440 to €143,033
- Taxes -€21,310
down €21,310 (-52.5%), from €40,564 to €19,255
- Staff costs +€8,794
up €8,794 (+13.3%), from €66,281 to €75,075
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 | €335,767 | €357,589 | +€21,822 | +6.5% |
| Fixed assets | 21/28 | €13,675 | €5,863 | -€7,812 | -57.1% |
| Tangible fixed assets | 22/27 | €13,675 | €5,863 | -€7,812 | -57.1% |
| Plant, machinery and equipment | 23 | €13,675 | €5,863 | -€7,812 | -57.1% |
| Current assets | 29/58 | €322,092 | €351,726 | +€29,634 | +9.2% |
| Amounts receivable within one year | 40/41 | €11,778 | €23,580 | +€11,802 | +100% |
| Trade receivables | 40 | €263 | €901 | +€638 | +243% |
| Other amounts receivable | 41 | €11,515 | €22,679 | +€11,164 | +97.0% |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100% |
| Cash at bank and in hand | 54/58 | €56,247 | €324,866 | +€268,620 | +478% |
| Deferred charges and accrued income | 490/1 | €4,067 | €3,279 | -€788 | -19.4% |
| Total equity and liabilities | 10/49 | €335,767 | €357,589 | +€21,822 | +6.5% |
| Equity | 10/15 | €298,341 | €337,852 | +€39,511 | +13.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €281,000 | €320,500 | +€39,500 | +14.1% |
| Distributable reserves | 133 | €281,000 | €320,500 | +€39,500 | +14.1% |
| Profit (loss) carried forward | 14 | €7,341 | €7,352 | +€11 | +0.1% |
| Amounts payable | 17/49 | €37,426 | €19,737 | -€17,689 | -47.3% |
| Amounts payable within one year | 42/48 | €37,426 | €19,737 | -€17,689 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,711 | €7,351 | +€640 | +9.5% |
| Suppliers | 440/4 | €6,711 | €7,351 | +€640 | +9.5% |
| Taxes, remuneration and social security | 45 | €30,715 | €12,386 | -€18,329 | -59.7% |
| Taxes | 450/3 | €26,929 | €3,025 | -€23,904 | -88.8% |
| Remuneration and social security | 454/9 | €3,786 | €9,361 | +€5,575 | +147% |
| Remuneration, social security and pensions | 62 | €66,281 | €75,075 | +€8,794 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,320 | €7,812 | +€491 | +6.7% |
| Other operating charges | 640/8 | €1,172 | €1,432 | +€260 | +22.2% |
| Gross operating margin | 9900 | €209,440 | €143,033 | -€66,408 | -31.7% |
| Operating profit (loss) | 9901 | €134,668 | €58,714 | -€75,953 | -56.4% |
| Financial income | 75/76B | €3,445 | €3,655 | +€210 | +6.1% |
| Recurring financial income | 75 | €3,445 | €3,655 | +€210 | +6.1% |
| Financial charges | 65/66B | €3,831 | €3,603 | -€228 | -5.9% |
| Recurring financial charges | 65 | €3,831 | €3,603 | -€228 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €134,282 | €58,766 | -€75,516 | -56.2% |
| Income taxes | 67/77 | €40,564 | €19,255 | -€21,310 | -52.5% |
| Profit (loss) for the period | 9904 | €93,717 | €39,511 | -€54,206 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €93,717 | €39,511 | -€54,206 | -57.8% |
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.