THE BACKHAND
ActiveSummary
The annual accounts of THE BACKHAND for fiscal year 2025 show a net loss of 56% of total assets and of 52% of the equity at the start of that year. The 2025 annual accounts show equity of €5,423 and a net result of -€5,814. Equity is growing by ~4% per year across the filed fiscal years. Its solvency ranks better than 69% of 2357 sector peers (fiscal year 2025). The company has been active since 2002 and the Belgian State Gazette contains no insolvency or warning signals. The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability0=
Solvency77▼-11
Growth32▼-20
Track record100
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
No publishable credit limit; credit only on tighter terms
Net loss of at least half of total assets or of the equity at the start of the financial year.
Liquidity ample (current ratio 1.93 against 2.55 in 2024; short-term debt: 48.1% and cash: 5.8% of total assets), and 48.1% of the assets are financed with debt.
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Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 93
Relative position
BE, all sectors
reference
Sports, amusement and recreation activities (NACE 93)
about 50% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
51.9%
Return on assets
-55.6%
Age of the figures
9 mo
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025Net result per financial year
1819202122232425
2018 to 2025 · latest year -€5,814
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 26-08-2026, 26 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
26 d late
2024
22 d late
2023
5 d late
2022
10 d late
2021
30 d late
2020
27 d late
2019
3 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 17 days after the deadline; the sector median for financial year 2024 is 1 day before the deadline, and 42% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 22 August (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
28-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€5,423▼ 51.7%
2024 · €11,237
Total assets
€10,452▼ 41.4%
2024 · €17,826
Net result
-€5,814▲ 5.9%
2024 · -€6,176
Working capital
€4,660▼ 54.5%
2024 · €10,238
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 93, Sports, amusement and recreation activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€4,234▼ 48.0%€4,115▼ 2.8%-€1,218-€5,902▼ 385%-€5,597▲ 5.2%
Net result€4,013within the sector's middle half▼ 48.6%€3,325within the sector's middle half▼ 17.1%-€1,708within the sector's middle half-€6,176within the sector's middle half▼ 262%-€5,814within the sector's middle half▲ 5.9%
Equity€15,795within the sector's middle half▲ 34.1%€19,120within the sector's middle half▲ 21.1%€17,412within the sector's middle half▼ 8.9%€11,237within the sector's middle half▼ 35.5%€5,423within the sector's middle half▼ 51.7%
Total assets€26,072below the sector's middle half▲ 73.7%€22,154below the sector's middle half▼ 15.0%€21,623below the sector's middle half▼ 2.4%€17,826below the sector's middle half▼ 17.6%€10,452below the sector's middle half▼ 41.4%
Debt€10,277▲ 218%€3,034▼ 70.5%€4,211▲ 38.8%€6,589▲ 56.5%€5,028▼ 23.7%
Working capital€14,388within the sector's middle half▲ 22.1%€19,120within the sector's middle half▲ 32.9%€17,412within the sector's middle half▼ 8.9%€10,238within the sector's middle half▼ 41.2%€4,660within the sector's middle half▼ 54.5%
Solvency60.6%above the sector's middle half▼ 17.9pp86.3%above the sector's middle half▲ 25.7pp80.5%above the sector's middle half▼ 5.8pp63.0%above the sector's middle half▼ 17.5pp51.9%within the sector's middle half▼ 11.1pp
Current ratio2.40above the sector's middle half▼ 2.257.30above the sector's middle half▲ 4.905.14above the sector's middle half▼ 2.172.55above the sector's middle half▼ 2.581.93within the sector's middle half▼ 0.63
Return on assets (ROA)15.4%above the sector's middle half▼ 36.6pp15.0%above the sector's middle half▼ 0.4pp-7.9%below the sector's middle half▼ 22.9pp-34.6%below the sector's middle half▼ 26.7pp-55.6%below the sector's middle half▼ 21.0pp
above
within
below
the middle half (P25 to P75) of NACE 93, Sports, amusement and recreation activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €5,597 in 2025 against €5,902 in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €10,452
Fixed assets
€763 ▼ 23.5%
Current assets
€9,688 ▼ 42.4%
Equity and liabilities €10,452
Equity
€5,423 ▼ 51.7%
Debt
€5,028 ▼ 23.7%
Debt's share of the balance-sheet total rises from 37.0% to 48.1%. Equity and debt are lower.
Key figures and ratios
EBITDA
-€5,362▲
2024 · -€5,726
Cash flow
-€5,579▲
2024 · -€5,999
Debt to equity
0.93▲
2024 · 0.59
ROE
-107.2%▼
2024 · -55.0%
Interest coverage
-71.07▼
2024 · -42.72
Debt ≤ 1 year
€5,028▼
2024 · €6,589
Income taxes
€141▲
2024 · €140
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 5,836 companies that looked in July 2024 the way this one looks now, 1.5% went bankrupt within 24 months and 84% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a loss of 10% of the balance sheet or more
1.5%
went bankrupt
13%
stopped otherwise
84%
still going
A further 0.7% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.3% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,662 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.7% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 75% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 5,836 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,406 | €1,406 | €0 | €176 | €235 | ▲ 33.3% |
| Other operating charges640/8 | €546 | €549 | €604 | €702 | €638 | ▼ 9.0% |
| Gross operating margin9900 | €6,186 | €6,070 | -€614 | -€5,024 | -€4,724 | ▲ 6.0% |
| Operating profit (loss)9901 | €4,234 | €4,115 | -€1,218 | -€5,902 | -€5,597 | ▲ 5.2% |
| Financial charges65/66B | €104 | €88 | €97 | €134 | €75 | ▼ 43.7% |
| Recurring financial charges65 | €104 | €88 | €97 | €134 | €75 | ▼ 43.7% |
| Profit (loss) for the period before taxes9903 | €4,130 | €4,027 | -€1,315 | -€6,036 | -€5,673 | ▲ 6.0% |
| Income taxes67/77 | €117 | €702 | €393 | €140 | €141 | ▲ 1.0% |
| Profit (loss) for the period9904 | €4,013 | €3,325 | -€1,708 | -€6,176 | -€5,814 | ▲ 5.9% |
| Profit (loss) for the period to be appropriated9905 | €4,013 | €3,325 | -€1,708 | -€6,176 | -€5,814 | ▲ 5.9% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €26,072 | €22,154 | €21,623 | €17,826 | €10,452 | ▼ 41.4% |
| Fixed assets21/28 | €1,406 | - | - | €998 | €763 | ▼ 23.5% |
| Tangible fixed assets22/27 | €1,406 | - | - | €998 | €763 | ▼ 23.5% |
| Plant, machinery and equipment23 | - | - | - | €998 | €763 | ▼ 23.5% |
| Furniture and vehicles24 | €1,406 | - | - | - | - | - |
| Current assets29/58 | €24,665 | €22,154 | €21,623 | €16,828 | €9,688 | ▼ 42.4% |
| Amounts receivable within one year40/41 | €6,675 | €5,507 | €17,998 | €11,589 | €9,079 | ▼ 21.7% |
| Trade receivables40 | €6,675 | €4,235 | €2,940 | €4,622 | €6,828 | ▲ 47.7% |
| Other amounts receivable41 | - | €1,272 | €15,058 | €6,967 | €2,251 | ▼ 67.7% |
| Cash at bank and in hand54/58 | €17,990 | €16,139 | €3,625 | €3,204 | €609 | ▼ 81.0% |
| Deferred charges and accrued income490/1 | - | €508 | €0 | €2,034 | €0 | ▼ 100% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €26,072 | €22,154 | €21,623 | €17,826 | €10,452 | ▼ 41.4% |
| Equity10/15 | €15,795 | €19,120 | €17,412 | €11,237 | €5,423 | ▼ 51.7% |
| Contributions10/11 | €18,550 | €18,550 | €18,550 | €18,550 | €18,550 | = |
| Profit (loss) carried forward14 | -€2,755 | €570 | -€1,138 | -€7,313 | -€13,127 | ▼ 79.5% |
| Amounts payable17/49 | €10,277 | €3,034 | €4,211 | €6,589 | €5,028 | ▼ 23.7% |
| Amounts payable within one year42/48 | €10,277 | €3,034 | €4,211 | €6,589 | €5,028 | ▼ 23.7% |
| Trade debts44 | €342 | €842 | €247 | €3,180 | €1,001 | ▼ 68.5% |
| Suppliers440/4 | €342 | €842 | €247 | €3,180 | €1,001 | ▼ 68.5% |
| Taxes, remuneration and social security45 | €4,600 | €2,192 | €3,964 | €3,409 | €4,028 | ▲ 18.1% |
| Taxes450/3 | €4,600 | €2,192 | €3,964 | €3,409 | €4,028 | ▲ 18.1% |
| Other amounts payable47/48 | €5,335 | - | - | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €4,013 | €3,325 | -€1,708 | -€6,176 | -€5,814 | ▲ 5.9% |
| + Depreciation and write-downs630 | €1,406 | €1,406 | €0 | €176 | €235 | ▲ 33.3% |
| Operating cash flow (approximation) | €5,419 | €4,732 | -€1,708 | -€5,999 | -€5,579 | ▲ 7.0% |
| Investment in fixed assets (approximation) | - | - | - | - | €0 | - |
| Change in cash | - | -€1,851 | -€12,514 | -€421 | -€2,595 | ▼ 516% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
26-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 26 days late
2025
22-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 22 days late
2024
05-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 5 days late
2023
10-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 10 days late
2022
31-12
Financial
Liquidity triplescurrent ratio 7.30
Current ratio from 2.40 to 7.30; short-term debt falls from €10,277 to €3,034.
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 30 days late
2021
27-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 27 days late
2020
31-12
Financial
Back to profitnet €7,800
Net result €7,800 after 2 loss-making years.
31-12
Financial
Liquidity triplescurrent ratio 4.65
Current ratio from 1.53 to 4.65; short-term debt falls from €7,463 to €3,229.
28-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
31-12
Financial
Weakest financial yearnet -€7,110
Net result drops to -€7,110, the lowest in the series; recovery starts the following year.
09-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 9 days late
2018
28-06
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
28-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 28 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
Location & real-estate footprint
Registered office, Leuze-en-Hainaut · 1 establishment unit since 2002
Ground area
244 m²
Building footprint
88 m²
Volume, LiDAR
783 m³
Parcel 57048D0642/00V000, Wallonia · tallest building 11.7 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
SPRL THE BACKHAND
since 20022.094.646.704
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 57048D0642/00V000 | Wallonia | 244 m² | 1 · 88 m² | 11.7 m · 3 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 1,396 companies in sector 93121 we hold annual accounts for 152. 41 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded21-01-2002
Fiscal year end31-12
Activities, NACEBEL 2025
93121Football clubs
E-invoicing
Reachable via Peppol
Peppol ID
0208:0476728967
Registered
29-12-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.