REULÄNDER BACKWAREN PGmbH: 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
REULÄNDER BACKWAREN PGmbH
NACE 10.712, Artisanal bread and fresh pastry making
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€603
2024 · -€34,669+€34,066
Equity
€353,591
2024 · €354,193-€603
Cash
€8,343
2024 · €11,239-€2,896
Balance sheet total
€1.4m
2024 · €1.5m-€24,361
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€92,001
down €92,001 (-11.6%), from €791,228 to €699,227
- Other debts +€56,033
new in 2025: €56,033
- Tax, wage and social debts +€48,116
up €48,116 (+97.1%), from €49,557 to €97,673
of which Remuneration and social security: +€49,041
- Current portion of long-term debt -€34,933
down €34,933 (-26.3%), from €132,614 to €97,680
Income statement
- Gross operating margin +€31,268
up €31,268 (+6.8%), from €461,049 to €492,317
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.
Result 2024
-€34,669
Gross operating margin
+€31,268
Staff costs
+€4,414
Depreciation
-€2,323
Other operating charges
+€1,012
Financial income
-€188
Financial charges
+€30
Taxes
-€148
Result 2025
-€603
raises the resultlowers the result
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.
From operations
+€222,362
Investment
-€94,169
Financing
-€131,089
Cash 2024
€11,239
From operations (derived)
+€222,362
Net result for the year
-€603
Depreciation
+€107,614
Stocks and contracts
+€2,900
Receivables within one year
+€3,000
Deferred charges and accrued income
+€2,120
Trade debts
+€2,820
Tax, wage and social debts
+€48,116
Other debts
+€56,033
Accrued charges and deferred income
+€362
Investment (derived)
-€94,169
Investment in fixed assets (net)
-€94,169
Financing
-€131,089
Debts after one year
-€92,001
Current portion of long-term debt
-€34,933
Short-term financial debts
-€4,154
Cash 2025
€8,343
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,454,313 | €1,429,952 | -€24,361 | -1.7% |
| Fixed assets | 21/28 | €1,237,902 | €1,224,457 | -€13,445 | -1.1% |
| Tangible fixed assets | 22/27 | €1,237,902 | €1,224,457 | -€13,445 | -1.1% |
| Land and buildings | 22 | €1,072,064 | €1,057,478 | -€14,586 | -1.4% |
| Plant, machinery and equipment | 23 | €128,445 | €139,430 | +€10,985 | +8.6% |
| Furniture and vehicles | 24 | €37,393 | €27,549 | -€9,844 | -26.3% |
| Current assets | 29/58 | €216,411 | €205,495 | -€10,916 | -5.0% |
| Stocks and contracts in progress | 3 | €44,900 | €42,000 | -€2,900 | -6.5% |
| Stocks | 30/36 | €44,900 | €42,000 | -€2,900 | -6.5% |
| Amounts receivable within one year | 40/41 | €152,070 | €149,070 | -€3,000 | -2.0% |
| Trade receivables | 40 | €47,845 | €51,854 | +€4,009 | +8.4% |
| Other amounts receivable | 41 | €104,225 | €97,216 | -€7,009 | -6.7% |
| Cash at bank and in hand | 54/58 | €11,239 | €8,343 | -€2,896 | -25.8% |
| Deferred charges and accrued income | 490/1 | €8,201 | €6,081 | -€2,120 | -25.9% |
| Total equity and liabilities | 10/49 | €1,454,313 | €1,429,952 | -€24,361 | -1.7% |
| Equity | 10/15 | €354,193 | €353,591 | -€603 | -0.2% |
| Contributions | 10/11 | €3,964 | €3,964 | = | 0.0% |
| Reserves | 13 | €105,368 | €105,368 | = | 0.0% |
| Tax-exempt reserves | 132 | €104,179 | €104,179 | = | 0.0% |
| Distributable reserves | 133 | €1,189 | €1,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | €244,861 | €244,259 | -€603 | -0.2% |
| Amounts payable | 17/49 | €1,100,120 | €1,076,361 | -€23,758 | -2.2% |
| Amounts payable after more than one year | 17 | €791,228 | €699,227 | -€92,001 | -11.6% |
| Financial debts | 170/4 | €791,228 | €699,227 | -€92,001 | -11.6% |
| Amounts payable within one year | 42/48 | €308,891 | €376,772 | +€67,881 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €132,614 | €97,680 | -€34,933 | -26.3% |
| Financial debts | 43 | €72,004 | €67,849 | -€4,154 | -5.8% |
| Credit institutions | 430/8 | €72,004 | €67,849 | -€4,154 | -5.8% |
| Trade debts | 44 | €54,716 | €57,536 | +€2,820 | +5.2% |
| Suppliers | 440/4 | €54,716 | €57,536 | +€2,820 | +5.2% |
| Taxes, remuneration and social security | 45 | €49,557 | €97,673 | +€48,116 | +97.1% |
| Taxes | 450/3 | €11,480 | €10,555 | -€925 | -8.1% |
| Remuneration and social security | 454/9 | €38,077 | €87,118 | +€49,041 | +129% |
| Other amounts payable | 47/48 | - | €56,033 | +€56,033 | |
| Accrued charges and deferred income | 492/3 | - | €362 | +€362 | |
| Remuneration, social security and pensions | 62 | €353,878 | €349,464 | -€4,414 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,291 | €107,614 | +€2,323 | +2.2% |
| Other operating charges | 640/8 | €5,790 | €4,777 | -€1,012 | -17.5% |
| Gross operating margin | 9900 | €461,049 | €492,317 | +€31,268 | +6.8% |
| Operating profit (loss) | 9901 | -€3,910 | €30,462 | +€34,372 | |
| Financial income | 75/76B | €514 | €327 | -€188 | -36.5% |
| Recurring financial income | 75 | €514 | €327 | -€188 | -36.5% |
| Financial charges | 65/66B | €31,162 | €31,132 | -€30 | -0.1% |
| Recurring financial charges | 65 | €31,162 | €31,132 | -€30 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,558 | -€344 | +€34,214 | +99.0% |
| Income taxes | 67/77 | €111 | €259 | +€148 | +133% |
| Profit (loss) for the period | 9904 | -€34,669 | -€603 | +€34,066 | +98.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,669 | -€603 | +€34,066 | +98.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.