BACK INDUSTRIE: 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.
BACK INDUSTRIE
Largest movements
- Cash +€61,012
up €61,012 (+318%), from €19,213 to €80,225
mainly Advances received (+€31,785) and Receivables within one year (+€22,312)
- Receivables within one year -€22,312
down €22,312 (-14.7%), from €152,056 to €129,744
of which Other amounts receivable: -€12,140
- Financial fixed assets +€4,450
up €4,450 (+49.2%), from €9,050 to €13,500
- Tangible fixed assets -€3,497
down €3,497 (-21.6%), from €16,226 to €12,729
of which Plant, machinery and equipment: -€6,431
- Advances received +€31,785
new in 2025: €31,785
- Tax, wage and social debts -€8,533
down €8,533 (-24.3%), from €35,088 to €26,555
of which Taxes: -€9,833
- Trade debts +€8,393
up €8,393 (+10.9%), from €77,140 to €85,533
- Profit (loss) carried forward +€7,155
up €7,155 (+8.3%), from €85,718 to €92,873
- Gross operating margin -€64,871
down €64,871 (-72.4%), from €89,580 to €24,708
- Taxes -€24,260
down €24,260 (-87.2%), from €27,820 to €3,560
- Other operating charges -€6,838
down €6,838 (-79.7%), from €8,583 to €1,744
- Staff costs -€2,000
down €2,000 (-58.5%), from €3,421 to €1,421
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 | €204,145 | €242,946 | +€38,801 | +19.0% |
| Fixed assets | 21/28 | €25,276 | €26,229 | +€953 | +3.8% |
| Tangible fixed assets | 22/27 | €16,226 | €12,729 | -€3,497 | -21.6% |
| Plant, machinery and equipment | 23 | €11,273 | €4,842 | -€6,431 | -57.0% |
| Furniture and vehicles | 24 | €4,953 | €7,887 | +€2,934 | +59.2% |
| Financial fixed assets | 28 | €9,050 | €13,500 | +€4,450 | +49.2% |
| Current assets | 29/58 | €178,870 | €216,717 | +€37,848 | +21.2% |
| Stocks and contracts in progress | 3 | €7,601 | €6,748 | -€852 | -11.2% |
| Stocks | 30/36 | €7,601 | €6,748 | -€852 | -11.2% |
| Amounts receivable within one year | 40/41 | €152,056 | €129,744 | -€22,312 | -14.7% |
| Trade receivables | 40 | €76,700 | €66,527 | -€10,172 | -13.3% |
| Other amounts receivable | 41 | €75,356 | €63,217 | -€12,140 | -16.1% |
| Cash at bank and in hand | 54/58 | €19,213 | €80,225 | +€61,012 | +318% |
| Total equity and liabilities | 10/49 | €204,145 | €242,946 | +€38,801 | +19.0% |
| Equity | 10/15 | €91,918 | €99,073 | +€7,155 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,718 | €92,873 | +€7,155 | +8.3% |
| Amounts payable | 17/49 | €112,228 | €143,874 | +€31,646 | +28.2% |
| Amounts payable within one year | 42/48 | €112,228 | €143,874 | +€31,646 | +28.2% |
| Trade debts | 44 | €77,140 | €85,533 | +€8,393 | +10.9% |
| Suppliers | 440/4 | €77,140 | €85,533 | +€8,393 | +10.9% |
| Advances received on contracts in progress | 46 | - | €31,785 | +€31,785 | |
| Taxes, remuneration and social security | 45 | €35,088 | €26,555 | -€8,533 | -24.3% |
| Taxes | 450/3 | €35,088 | €25,255 | -€9,833 | -28.0% |
| Remuneration and social security | 454/9 | - | €1,300 | +€1,300 | |
| Remuneration, social security and pensions | 62 | €3,421 | €1,421 | -€2,000 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,160 | €10,501 | -€659 | -5.9% |
| Other operating charges | 640/8 | €8,583 | €1,744 | -€6,838 | -79.7% |
| Gross operating margin | 9900 | €89,580 | €24,708 | -€64,871 | -72.4% |
| Operating profit (loss) | 9901 | €66,416 | €11,042 | -€55,374 | -83.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €844 | €327 | -€518 | -61.3% |
| Recurring financial charges | 65 | €844 | €327 | -€518 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €65,571 | €10,715 | -€54,856 | -83.7% |
| Income taxes | 67/77 | €27,820 | €3,560 | -€24,260 | -87.2% |
| Profit (loss) for the period | 9904 | €37,752 | €7,155 | -€30,596 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,752 | €7,155 | -€30,596 | -81.0% |
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 19 October 2026 via checked.be.