Konditori: 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.
Konditori
Largest movements
- Cash +€55,226
up €55,226 (+27.8%), from €198,340 to €253,567
mainly Depreciation (+€56,656) and Net result for the year (+€42,843)
- Tangible fixed assets -€11,840
down €11,840 (-9.4%), from €126,243 to €114,403
of which Plant, machinery and equipment: -€23,382
- Receivables within one year +€7,687
up €7,687 (+147%), from €5,229 to €12,916
of which Other amounts receivable: +€6,515
- Reserves +€42,843
up €42,843 (+21.2%), from €202,196 to €245,040
- Tax, wage and social debts +€9,784
up €9,784 (+49.4%), from €19,799 to €29,583
of which Remuneration and social security: +€18,244
- Trade debts -€5,031
down €5,031 (-15.6%), from €32,340 to €27,309
- Debts after one year +€4,422
up €4,422 (+11.3%), from €39,094 to €43,516
- Gross operating margin -€14,830
down €14,830 (-4.7%), from €314,239 to €299,409
- Staff costs +€12,223
up €12,223 (+7.5%), from €163,091 to €175,313
- Taxes -€7,694
down €7,694 (-30.8%), from €24,984 to €17,290
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 | €343,043 | €393,652 | +€50,610 | +14.8% |
| Fixed assets | 21/28 | €131,843 | €120,003 | -€11,840 | -9.0% |
| Tangible fixed assets | 22/27 | €126,243 | €114,403 | -€11,840 | -9.4% |
| Plant, machinery and equipment | 23 | €82,343 | €58,962 | -€23,382 | -28.4% |
| Furniture and vehicles | 24 | €23,988 | €39,455 | +€15,467 | +64.5% |
| Other tangible fixed assets | 26 | €19,912 | €15,986 | -€3,925 | -19.7% |
| Financial fixed assets | 28 | €5,600 | €5,600 | = | 0.0% |
| Current assets | 29/58 | €211,200 | €273,649 | +€62,450 | +29.6% |
| Stocks and contracts in progress | 3 | €7,630 | €7,166 | -€464 | -6.1% |
| Stocks | 30/36 | €7,630 | €7,166 | -€464 | -6.1% |
| Amounts receivable within one year | 40/41 | €5,229 | €12,916 | +€7,687 | +147% |
| Trade receivables | 40 | €731 | €1,904 | +€1,172 | +160% |
| Other amounts receivable | 41 | €4,498 | €11,013 | +€6,515 | +145% |
| Cash at bank and in hand | 54/58 | €198,340 | €253,567 | +€55,226 | +27.8% |
| Total equity and liabilities | 10/49 | €343,043 | €393,652 | +€50,610 | +14.8% |
| Equity | 10/15 | €222,196 | €265,040 | +€42,843 | +19.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €202,196 | €245,040 | +€42,843 | +21.2% |
| Distributable reserves | 133 | €202,196 | €245,040 | +€42,843 | +21.2% |
| Amounts payable | 17/49 | €120,846 | €128,613 | +€7,767 | +6.4% |
| Amounts payable after more than one year | 17 | €39,094 | €43,516 | +€4,422 | +11.3% |
| Financial debts | 170/4 | €39,094 | €43,516 | +€4,422 | +11.3% |
| Amounts payable within one year | 42/48 | €81,752 | €85,097 | +€3,345 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €28,099 | €28,205 | +€106 | +0.4% |
| Trade debts | 44 | €32,340 | €27,309 | -€5,031 | -15.6% |
| Suppliers | 440/4 | €32,340 | €27,309 | -€5,031 | -15.6% |
| Taxes, remuneration and social security | 45 | €19,799 | €29,583 | +€9,784 | +49.4% |
| Taxes | 450/3 | €8,460 | €0 | -€8,460 | -100% |
| Remuneration and social security | 454/9 | €11,339 | €29,583 | +€18,244 | +161% |
| Other amounts payable | 47/48 | €1,514 | €0 | -€1,514 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €163,091 | €175,313 | +€12,223 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,889 | €56,656 | +€1,768 | +3.2% |
| Other operating charges | 640/8 | €541 | €1,011 | +€470 | +86.8% |
| Gross operating margin | 9900 | €314,239 | €299,409 | -€14,830 | -4.7% |
| Operating profit (loss) | 9901 | €95,718 | €66,427 | -€29,290 | -30.6% |
| Financial income | 75/76B | €56 | €396 | +€340 | +602% |
| Recurring financial income | 75 | €56 | €396 | +€340 | +602% |
| Financial charges | 65/66B | €7,103 | €6,690 | -€413 | -5.8% |
| Recurring financial charges | 65 | €7,103 | €6,690 | -€413 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €88,671 | €60,134 | -€28,538 | -32.2% |
| Income taxes | 67/77 | €24,984 | €17,290 | -€7,694 | -30.8% |
| Profit (loss) for the period | 9904 | €63,687 | €42,843 | -€20,844 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,687 | €42,843 | -€20,844 | -32.7% |
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 20 October 2026 via checked.be.