SAINT-JACQUES BAKERY: 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.
SAINT-JACQUES BAKERY
Largest movements
- Cash -€6,620
down €6,620 (-50.3%), from €13,168 to €6,548
mainly Trade debts (-€25,118) and Current portion of long-term debt (-€22,954)
- Tangible fixed assets -€6,375
down €6,375 (-39.4%), from €16,171 to €9,796
of which Furniture and vehicles: -€5,666
- Trade debts -€25,118
down €25,118 (-97.3%), from €25,820 to €702
- Current portion of long-term debt -€22,954
no longer reported in 2025 (was €22,954)
- Reserves +€15,000
up €15,000 (+125%), from €12,000 to €27,000
- Profit (loss) carried forward +€9,949
up €9,949 (+15.4%), from -€64,734 to -€54,785
- Short-term financial debts +€6,790
new in 2025: €6,790
- Gross operating margin +€41,283
up €41,283 (+21.7%), from €190,642 to €231,925
- Staff costs +€20,827
up €20,827 (+13.7%), from €152,393 to €173,220
- Depreciation -€3,927
down €3,927 (-27.5%), from €14,294 to €10,367
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 | €51,308 | €37,554 | -€13,754 | -26.8% |
| Fixed assets | 21/28 | €16,391 | €10,016 | -€6,375 | -38.9% |
| Tangible fixed assets | 22/27 | €16,171 | €9,796 | -€6,375 | -39.4% |
| Plant, machinery and equipment | 23 | €5,633 | €3,568 | -€2,065 | -36.7% |
| Furniture and vehicles | 24 | €6,240 | €575 | -€5,666 | -90.8% |
| Other tangible fixed assets | 26 | €4,298 | €5,654 | +€1,356 | +31.5% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €34,917 | €27,537 | -€7,379 | -21.1% |
| Amounts receivable within one year | 40/41 | €20,866 | €20,389 | -€477 | -2.3% |
| Trade receivables | 40 | €14,123 | €8,923 | -€5,199 | -36.8% |
| Other amounts receivable | 41 | €6,743 | €11,466 | +€4,723 | +70.0% |
| Cash at bank and in hand | 54/58 | €13,168 | €6,548 | -€6,620 | -50.3% |
| Deferred charges and accrued income | 490/1 | €882 | €600 | -€282 | -32.0% |
| Total equity and liabilities | 10/49 | €51,308 | €37,554 | -€13,754 | -26.8% |
| Equity | 10/15 | -€33,935 | -€11,119 | +€22,816 | +67.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,000 | €27,000 | +€15,000 | +125% |
| Distributable reserves | 133 | €12,000 | €27,000 | +€15,000 | +125% |
| Profit (loss) carried forward | 14 | -€64,734 | -€54,785 | +€9,949 | +15.4% |
| Investment grants | 15 | €6,399 | €4,266 | -€2,133 | -33.3% |
| Amounts payable | 17/49 | €85,243 | €48,673 | -€36,570 | -42.9% |
| Amounts payable within one year | 42/48 | €85,243 | €48,673 | -€36,570 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €22,954 | - | -€22,954 | |
| Financial debts | 43 | - | €6,790 | +€6,790 | |
| Credit institutions | 430/8 | - | €6,790 | +€6,790 | |
| Trade debts | 44 | €25,820 | €702 | -€25,118 | -97.3% |
| Suppliers | 440/4 | €25,820 | €702 | -€25,118 | -97.3% |
| Taxes, remuneration and social security | 45 | €36,469 | €36,038 | -€431 | -1.2% |
| Taxes | 450/3 | €9,477 | €11,149 | +€1,672 | +17.6% |
| Remuneration and social security | 454/9 | €26,992 | €24,890 | -€2,103 | -7.8% |
| Other amounts payable | 47/48 | - | €5,143 | +€5,143 | |
| Remuneration, social security and pensions | 62 | €152,393 | €173,220 | +€20,827 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,294 | €10,367 | -€3,927 | -27.5% |
| Other operating charges | 640/8 | €4,366 | €2,587 | -€1,779 | -40.7% |
| Gross operating margin | 9900 | €190,642 | €231,925 | +€41,283 | +21.7% |
| Operating profit (loss) | 9901 | €19,589 | €45,751 | +€26,161 | +134% |
| Financial income | 75/76B | €2,516 | €2,630 | +€114 | +4.5% |
| Recurring financial income | 75 | €2,516 | €2,630 | +€114 | +4.5% |
| Financial charges | 65/66B | €4,682 | €4,172 | -€510 | -10.9% |
| Recurring financial charges | 65 | €4,682 | €4,172 | -€510 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €17,423 | €44,209 | +€26,785 | +154% |
| Income taxes | 67/77 | €1,769 | €2,117 | +€348 | +19.7% |
| Profit (loss) for the period | 9904 | €15,654 | €42,092 | +€26,438 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €15,654 | €42,092 | +€26,438 | +169% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.