Van Praet - Bosmans: what changed
What changed
Van Praet - Bosmans
NACE 10.712, Artisanal bread and fresh pastry making
filed annual accounts (NBB)
Net result for the year
€112,049
2024 · €146,106-€34,056
Equity
€260,287
2024 · €289,506-€29,218
Cash
€79,757
2024 · €84,349-€4,592
Balance sheet total
€1.2m
2024 · €1.2m-€14,614
Largest movements
Assets
- Tangible fixed assets -€22,059
down €22,059 (-2.1%), from €1.1m to €1.0m
of which Furniture and vehicles: -€25,902
Equity and liabilities
- Other debts +€80,353
up €80,353 (+608%), from €13,216 to €93,568
- Debts after one year -€48,973
down €48,973 (-6.7%), from €726,612 to €677,639
- Reserves -€29,218
down €29,218 (-10.8%), from €270,906 to €241,687
Income statement
- Gross operating margin -€66,659
down €66,659 (-10.1%), from €656,907 to €590,248
- Staff costs -€23,097
down €23,097 (-6.7%), from €343,683 to €320,586
- Taxes -€10,274
down €10,274 (-20.8%), from €49,492 to €39,218
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€146,106
Gross operating margin
-€66,659
Staff costs
+€23,097
Depreciation
-€3,579
Other operating charges
-€1,954
Financial income
+€409
Financial charges
+€4,356
Taxes
+€10,274
Result 2025
€112,049
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€261,481
Investment
-€74,437
Financing
-€191,636
Cash 2024
€84,349
From operations (derived)
+€261,481
Net result for the year
+€112,049
Depreciation
+€90,896
Stocks and contracts
+€2,338
Receivables within one year
-€10,724
Deferred charges and accrued income
+€1,949
Trade debts
-€4,267
Tax, wage and social debts
-€11,113
Other debts
+€80,353
Investment (derived)
-€74,437
Investment in fixed assets (net)
-€64,437
Current investments
-€10,000
Financing
-€191,636
Debts after one year
-€48,973
Current portion of long-term debt
-€3,481
Short-term financial debts
+€2,085
Contributions, distributions and other
-€141,268
Cash 2025
€79,757
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,220,040 | €1,205,426 | -€14,614 | -1.2% |
| Fixed assets | 21/28 | €1,084,960 | €1,058,501 | -€26,459 | -2.4% |
| Intangible fixed assets | 21 | €17,600 | €13,200 | -€4,400 | -25.0% |
| Tangible fixed assets | 22/27 | €1,062,710 | €1,040,651 | -€22,059 | -2.1% |
| Land and buildings | 22 | €890,537 | €904,243 | +€13,706 | +1.5% |
| Plant, machinery and equipment | 23 | €82,760 | €72,896 | -€9,864 | -11.9% |
| Furniture and vehicles | 24 | €89,413 | €63,512 | -€25,902 | -29.0% |
| Financial fixed assets | 28 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €135,080 | €146,925 | +€11,845 | +8.8% |
| Stocks and contracts in progress | 3 | €25,650 | €23,312 | -€2,338 | -9.1% |
| Stocks | 30/36 | €25,650 | €23,312 | -€2,338 | -9.1% |
| Amounts receivable within one year | 40/41 | €3,204 | €13,927 | +€10,724 | +335% |
| Trade receivables | 40 | €1,455 | €1,569 | +€114 | +7.8% |
| Other amounts receivable | 41 | €1,749 | €12,358 | +€10,609 | +607% |
| Current investments | 50/53 | €17,000 | €27,000 | +€10,000 | +58.8% |
| Cash at bank and in hand | 54/58 | €84,349 | €79,757 | -€4,592 | -5.4% |
| Deferred charges and accrued income | 490/1 | €4,878 | €2,929 | -€1,949 | -39.9% |
| Total equity and liabilities | 10/49 | €1,220,040 | €1,205,426 | -€14,614 | -1.2% |
| Equity | 10/15 | €289,506 | €260,287 | -€29,218 | -10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €270,906 | €241,687 | -€29,218 | -10.8% |
| Distributable reserves | 133 | €270,906 | €241,687 | -€29,218 | -10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €930,534 | €945,138 | +€14,604 | +1.6% |
| Amounts payable after more than one year | 17 | €726,612 | €677,639 | -€48,973 | -6.7% |
| Financial debts | 170/4 | €726,612 | €677,639 | -€48,973 | -6.7% |
| Amounts payable within one year | 42/48 | €187,423 | €250,999 | +€63,577 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €87,721 | €84,241 | -€3,481 | -4.0% |
| Financial debts | 43 | €1,700 | €3,786 | +€2,085 | +123% |
| Credit institutions | 430/8 | €1,700 | €3,786 | +€2,085 | +123% |
| Trade debts | 44 | €40,685 | €36,418 | -€4,267 | -10.5% |
| Suppliers | 440/4 | €40,685 | €36,418 | -€4,267 | -10.5% |
| Taxes, remuneration and social security | 45 | €44,100 | €32,987 | -€11,113 | -25.2% |
| Taxes | 450/3 | €6,146 | €4,301 | -€1,845 | -30.0% |
| Remuneration and social security | 454/9 | €37,954 | €28,686 | -€9,268 | -24.4% |
| Other amounts payable | 47/48 | €13,216 | €93,568 | +€80,353 | +608% |
| Accrued charges and deferred income | 492/3 | €16,500 | €16,500 | = | 0.0% |
| Non-recurring operating income | 76A | €16,500 | €0 | -€16,500 | -100% |
| Remuneration, social security and pensions | 62 | €343,683 | €320,586 | -€23,097 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,318 | €90,896 | +€3,579 | +4.1% |
| Other operating charges | 640/8 | €6,140 | €8,094 | +€1,954 | +31.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €656,907 | €590,248 | -€66,659 | -10.1% |
| Operating profit (loss) | 9901 | €219,767 | €170,672 | -€49,094 | -22.3% |
| Financial income | 75/76B | €877 | €1,286 | +€409 | +46.7% |
| Recurring financial income | 75 | €877 | €1,286 | +€409 | +46.7% |
| Financial charges | 65/66B | €25,046 | €20,690 | -€4,356 | -17.4% |
| Recurring financial charges | 65 | €25,046 | €20,690 | -€4,356 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €195,597 | €151,268 | -€44,330 | -22.7% |
| Income taxes | 67/77 | €49,492 | €39,218 | -€10,274 | -20.8% |
| Profit (loss) for the period | 9904 | €146,106 | €112,049 | -€34,056 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €146,106 | €112,049 | -€34,056 | -23.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.