Heimisch Gebak: 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.
Heimisch Gebak
Largest movements
- Cash +€41,145
up €41,145 (+225%), from €18,313 to €59,458
mainly Trade debts (+€33,111) and Net result for the year (+€14,099)
- Receivables within one year +€12,407
up €12,407 (+40.7%), from €30,461 to €42,868
of which Other amounts receivable: +€18,134
- Deferred charges and accrued income -€2,100
no longer reported in 2025 (was €2,100)
- Tangible fixed assets -€1,500
down €1,500 (-10.9%), from €13,744 to €12,244
- Trade debts +€33,111
up €33,111 (+99.3%), from €33,354 to €66,465
- Profit (loss) carried forward +€14,099
up €14,099 (+65.9%), from -€21,396 to -€7,297
- Tax, wage and social debts +€1,887
up €1,887 (+13.8%), from €13,664 to €15,551
of which Remuneration and social security: +€5,824
- Staff costs +€33,905
up €33,905 (+37.3%), from €90,820 to €124,725
- Gross operating margin +€33,500
up €33,500 (+29.4%), from €113,891 to €147,391
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 | €74,250 | €123,347 | +€49,097 | +66.1% |
| Fixed assets | 21/28 | €15,861 | €14,361 | -€1,500 | -9.5% |
| Tangible fixed assets | 22/27 | €13,744 | €12,244 | -€1,500 | -10.9% |
| Plant, machinery and equipment | 23 | €13,744 | €12,244 | -€1,500 | -10.9% |
| Financial fixed assets | 28 | €2,117 | €2,117 | = | 0.0% |
| Current assets | 29/58 | €58,389 | €108,986 | +€50,597 | +86.7% |
| Stocks and contracts in progress | 3 | €7,515 | €6,660 | -€855 | -11.4% |
| Stocks | 30/36 | €7,515 | €6,660 | -€855 | -11.4% |
| Amounts receivable within one year | 40/41 | €30,461 | €42,868 | +€12,407 | +40.7% |
| Trade receivables | 40 | €28,256 | €22,529 | -€5,727 | -20.3% |
| Other amounts receivable | 41 | €2,205 | €20,339 | +€18,134 | +822% |
| Cash at bank and in hand | 54/58 | €18,313 | €59,458 | +€41,145 | +225% |
| Deferred charges and accrued income | 490/1 | €2,100 | - | -€2,100 | |
| Total equity and liabilities | 10/49 | €74,250 | €123,347 | +€49,097 | +66.1% |
| Equity | 10/15 | €27,231 | €41,331 | +€14,099 | +51.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,035 | €30,035 | = | 0.0% |
| Distributable reserves | 133 | €30,035 | €30,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,396 | -€7,297 | +€14,099 | +65.9% |
| Amounts payable | 17/49 | €47,018 | €82,016 | +€34,998 | +74.4% |
| Amounts payable within one year | 42/48 | €47,018 | €82,016 | +€34,998 | +74.4% |
| Trade debts | 44 | €33,354 | €66,465 | +€33,111 | +99.3% |
| Suppliers | 440/4 | €33,354 | €66,465 | +€33,111 | +99.3% |
| Taxes, remuneration and social security | 45 | €13,664 | €15,551 | +€1,887 | +13.8% |
| Taxes | 450/3 | €4,157 | €220 | -€3,937 | -94.7% |
| Remuneration and social security | 454/9 | €9,507 | €15,331 | +€5,824 | +61.3% |
| Remuneration, social security and pensions | 62 | €90,820 | €124,725 | +€33,905 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,514 | €3,394 | -€119 | -3.4% |
| Other operating charges | 640/8 | €2,258 | €1,199 | -€1,059 | -46.9% |
| Gross operating margin | 9900 | €113,891 | €147,391 | +€33,500 | +29.4% |
| Operating profit (loss) | 9901 | €17,300 | €18,073 | +€773 | +4.5% |
| Financial income | 75/76B | €54 | €486 | +€432 | +793% |
| Recurring financial income | 75 | €54 | €486 | +€432 | +793% |
| Financial charges | 65/66B | €963 | €239 | -€724 | -75.1% |
| Recurring financial charges | 65 | €963 | €239 | -€724 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | €16,391 | €18,320 | +€1,929 | +11.8% |
| Income taxes | 67/77 | €4,157 | €4,220 | +€63 | +1.5% |
| Profit (loss) for the period | 9904 | €12,234 | €14,099 | +€1,865 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,234 | €14,099 | +€1,865 | +15.2% |
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 1 November 2026 via checked.be.