WAFELBAKKERIJ EIGENBAK: 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.
WAFELBAKKERIJ EIGENBAK
Largest movements
- Tangible fixed assets -€18,877
down €18,877 (-9.0%), from €210,504 to €191,626
of which Plant, machinery and equipment: -€30,255
- Cash +€10,068
up €10,068 (+12.2%), from €82,254 to €92,322
mainly Depreciation (+€47,472) and Trade debts (+€23,533)
- Trade debts +€23,533
up €23,533 (+25.3%), from €92,841 to €116,374
- Current portion of long-term debt -€21,808
down €21,808 (-84.7%), from €25,758 to €3,950
- Other debts -€12,738
down €12,738 (-9.1%), from €140,472 to €127,733
- Reserves +€7,452
up €7,452 (+6.0%), from €124,552 to €132,005
of which Distributable reserves: +€9,696
- Gross operating margin +€18,763
up €18,763 (+10.7%), from €174,614 to €193,377
- Staff costs +€8,521
up €8,521 (+7.7%), from €110,882 to €119,403
- Financial charges +€7,216
up €7,216 (+204%), from €3,538 to €10,754
- Depreciation +€4,632
up €4,632 (+10.8%), from €42,839 to €47,472
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 | €421,056 | €414,464 | -€6,592 | -1.6% |
| Fixed assets | 21/28 | €210,504 | €191,626 | -€18,877 | -9.0% |
| Tangible fixed assets | 22/27 | €210,504 | €191,626 | -€18,877 | -9.0% |
| Land and buildings | 22 | €74,204 | €81,313 | +€7,109 | +9.6% |
| Plant, machinery and equipment | 23 | €127,028 | €96,773 | -€30,255 | -23.8% |
| Furniture and vehicles | 24 | €9,272 | €13,540 | +€4,268 | +46.0% |
| Current assets | 29/58 | €210,552 | €222,838 | +€12,285 | +5.8% |
| Stocks and contracts in progress | 3 | €21,406 | €23,128 | +€1,722 | +8.0% |
| Stocks | 30/36 | €21,406 | €23,128 | +€1,722 | +8.0% |
| Amounts receivable within one year | 40/41 | €106,893 | €106,834 | -€59 | -0.1% |
| Trade receivables | 40 | €82,921 | €81,994 | -€927 | -1.1% |
| Other amounts receivable | 41 | €23,972 | €24,840 | +€868 | +3.6% |
| Cash at bank and in hand | 54/58 | €82,254 | €92,322 | +€10,068 | +12.2% |
| Deferred charges and accrued income | 490/1 | - | €554 | +€554 | |
| Total equity and liabilities | 10/49 | €421,056 | €414,464 | -€6,592 | -1.6% |
| Equity | 10/15 | €143,144 | €150,597 | +€7,452 | +5.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €124,552 | €132,005 | +€7,452 | +6.0% |
| Non-distributable reserves | 130/1 | €2,563 | €320 | -€2,243 | -87.5% |
| Reserves not available under the articles | 1311 | €2,563 | - | -€2,563 | |
| Other | 1319 | - | €320 | +€320 | |
| Distributable reserves | 133 | €121,989 | €131,685 | +€9,696 | +7.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €277,912 | €263,868 | -€14,044 | -5.1% |
| Amounts payable after more than one year | 17 | €3,950 | €0 | -€3,950 | -100% |
| Financial debts | 170/4 | €3,950 | €0 | -€3,950 | -100% |
| Amounts payable within one year | 42/48 | €273,962 | €263,868 | -€10,094 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €25,758 | €3,950 | -€21,808 | -84.7% |
| Trade debts | 44 | €92,841 | €116,374 | +€23,533 | +25.3% |
| Suppliers | 440/4 | €92,841 | €116,374 | +€23,533 | +25.3% |
| Taxes, remuneration and social security | 45 | €14,892 | €15,810 | +€919 | +6.2% |
| Taxes | 450/3 | €1,794 | €974 | -€820 | -45.7% |
| Remuneration and social security | 454/9 | €13,097 | €14,836 | +€1,739 | +13.3% |
| Other amounts payable | 47/48 | €140,472 | €127,733 | -€12,738 | -9.1% |
| Remuneration, social security and pensions | 62 | €110,882 | €119,403 | +€8,521 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,839 | €47,472 | +€4,632 | +10.8% |
| Other operating charges | 640/8 | €1,622 | €2,113 | +€491 | +30.2% |
| Non-recurring operating charges | 66A | €3,359 | €0 | -€3,359 | -100% |
| Gross operating margin | 9900 | €174,614 | €193,377 | +€18,763 | +10.7% |
| Operating profit (loss) | 9901 | €15,911 | €24,390 | +€8,478 | +53.3% |
| Financial income | 75/76B | €20 | €77 | +€57 | +286% |
| Recurring financial income | 75 | €20 | €77 | +€57 | +286% |
| Financial charges | 65/66B | €3,538 | €10,754 | +€7,216 | +204% |
| Recurring financial charges | 65 | €3,538 | €10,754 | +€7,216 | +204% |
| Profit (loss) for the period before taxes | 9903 | €12,393 | €13,713 | +€1,320 | +10.6% |
| Income taxes | 67/77 | €7,727 | €6,261 | -€1,467 | -19.0% |
| Profit (loss) for the period | 9904 | €4,666 | €7,452 | +€2,786 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,666 | €7,452 | +€2,786 | +59.7% |
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 30 October 2026 via checked.be.