Back Office Solutions: 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 Office Solutions
Largest movements
- Cash +€30,594
up €30,594 (+121.4%), from €25,209 to €55,803
mainly Net result for the year (+€23,936) and Tax, wage and social debts (+€8,897)
- Receivables within one year +€1,870
up €1,870 (+28.8%), from €6,490 to €8,360
- Profit (loss) carried forward +€23,936
up €23,936 (+344.2%), from €6,954 to €30,890
- Tax, wage and social debts +€8,897
up €8,897 (+291.5%), from €3,052 to €11,949
- Write-downs +€16,189
no longer reported in 2025 (was -€16,189)
- Other operating charges -€16,176
down €16,176 (-97.6%), from €16,576 to €400
- Gross operating margin +€12,721
up €12,721 (+60.0%), from €21,211 to €33,932
- Taxes +€4,677
up €4,677 (+111.7%), from €4,187 to €8,864
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.
Cash bridge derived
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 | €32,253 | €64,481 | +€32,228 | +99.9% |
| Fixed assets | 21/28 | €554 | €318 | -€236 | -42.6% |
| Tangible fixed assets | 22/27 | €554 | €318 | -€236 | -42.6% |
| Furniture and vehicles | 24 | €554 | €318 | -€236 | -42.6% |
| Current assets | 29/58 | €31,699 | €64,163 | +€32,464 | +102.4% |
| Amounts receivable within one year | 40/41 | €6,490 | €8,360 | +€1,870 | +28.8% |
| Trade receivables | 40 | €6,490 | €8,360 | +€1,870 | +28.8% |
| Cash at bank and in hand | 54/58 | €25,209 | €55,803 | +€30,594 | +121.4% |
| Total equity and liabilities | 10/49 | €32,253 | €64,481 | +€32,228 | +99.9% |
| Equity | 10/15 | €28,573 | €52,509 | +€23,936 | +83.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,619 | €16,619 | = | 0.0% |
| Distributable reserves | 133 | €16,619 | €16,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,954 | €30,890 | +€23,936 | +344.2% |
| Amounts payable | 17/49 | €3,680 | €11,972 | +€8,292 | +225.3% |
| Amounts payable within one year | 42/48 | €3,680 | €11,972 | +€8,292 | +225.3% |
| Trade debts | 44 | €128 | €23 | -€105 | -82.0% |
| Suppliers | 440/4 | €128 | €23 | -€105 | -82.0% |
| Taxes, remuneration and social security | 45 | €3,052 | €11,949 | +€8,897 | +291.5% |
| Taxes | 450/3 | €3,052 | €11,949 | +€8,897 | +291.5% |
| Other amounts payable | 47/48 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236 | €236 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,189 | - | +€16,189 | |
| Other operating charges | 640/8 | €16,576 | €400 | -€16,176 | -97.6% |
| Gross operating margin | 9900 | €21,211 | €33,932 | +€12,721 | +60.0% |
| Operating profit (loss) | 9901 | €20,588 | €33,296 | +€12,708 | +61.7% |
| Financial charges | 65/66B | €590 | €496 | -€94 | -15.9% |
| Recurring financial charges | 65 | €590 | €496 | -€94 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €19,998 | €32,800 | +€12,802 | +64.0% |
| Income taxes | 67/77 | €4,187 | €8,864 | +€4,677 | +111.7% |
| Profit (loss) for the period | 9904 | €15,811 | €23,936 | +€8,125 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,811 | €23,936 | +€8,125 | +51.4% |
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 12 October 2026 via checked.be.