Back Up Finances: 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 Up Finances
Largest movements
- Receivables within one year -€7,390
down €7,390 (-10.5%), from €70,453 to €63,063
of which Other amounts receivable: -€11,520
- Tangible fixed assets -€4,591
down €4,591 (-92.4%), from €4,968 to €377
of which Furniture and vehicles: -€4,590
- Cash -€3,771
down €3,771 (-52.9%), from €7,135 to €3,364
mainly Tax, wage and social debts (-€15,737) and Net result for the year (-€1,583)
- Deferred charges and accrued income -€1,034
no longer reported in 2025 (was €1,034)
- Tax, wage and social debts -€15,737
down €15,737 (-68.8%), from €22,867 to €7,130
- Profit (loss) carried forward -€1,583
down €1,583, from €800 to -€784
- Gross operating margin -€17,944
down €17,944 (-73.7%), from €24,337 to €6,392
- Depreciation -€7,941
down €7,941 (-63.4%), from €12,532 to €4,591
- Other operating charges -€7,626
down €7,626 (-71.8%), from €10,614 to €2,988
- Taxes -€1,449
down €1,449 (-83.2%), from €1,741 to €293
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 | €83,589 | €66,803 | -€16,786 | -20.1% |
| Fixed assets | 21/28 | €4,968 | €377 | -€4,591 | -92.4% |
| Tangible fixed assets | 22/27 | €4,968 | €377 | -€4,591 | -92.4% |
| Plant, machinery and equipment | 23 | €1 | - | -€1 | |
| Furniture and vehicles | 24 | €4,967 | €377 | -€4,590 | -92.4% |
| Current assets | 29/58 | €78,622 | €66,426 | -€12,195 | -15.5% |
| Amounts receivable within one year | 40/41 | €70,453 | €63,063 | -€7,390 | -10.5% |
| Trade receivables | 40 | - | €4,130 | +€4,130 | |
| Other amounts receivable | 41 | €70,453 | €58,933 | -€11,520 | -16.4% |
| Cash at bank and in hand | 54/58 | €7,135 | €3,364 | -€3,771 | -52.9% |
| Deferred charges and accrued income | 490/1 | €1,034 | - | -€1,034 | |
| Total equity and liabilities | 10/49 | €83,589 | €66,803 | -€16,786 | -20.1% |
| Equity | 10/15 | €36,400 | €34,816 | -€1,583 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €800 | -€784 | -€1,583 | |
| Amounts payable | 17/49 | €47,190 | €31,987 | -€15,203 | -32.2% |
| Amounts payable within one year | 42/48 | €47,190 | €31,987 | -€15,203 | -32.2% |
| Trade debts | 44 | €539 | €1,174 | +€635 | +118% |
| Suppliers | 440/4 | €539 | €1,174 | +€635 | +118% |
| Taxes, remuneration and social security | 45 | €22,867 | €7,130 | -€15,737 | -68.8% |
| Taxes | 450/3 | €22,867 | €7,130 | -€15,737 | -68.8% |
| Other amounts payable | 47/48 | €23,784 | €23,684 | -€100 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,532 | €4,591 | -€7,941 | -63.4% |
| Other operating charges | 640/8 | €10,614 | €2,988 | -€7,626 | -71.8% |
| Gross operating margin | 9900 | €24,337 | €6,392 | -€17,944 | -73.7% |
| Operating profit (loss) | 9901 | €1,191 | -€1,186 | -€2,378 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €295 | €104 | -€190 | -64.6% |
| Recurring financial charges | 65 | €295 | €104 | -€190 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | €897 | -€1,291 | -€2,187 | |
| Income taxes | 67/77 | €1,741 | €293 | -€1,449 | -83.2% |
| Profit (loss) for the period | 9904 | -€845 | -€1,583 | -€739 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€845 | -€1,583 | -€739 | -87.4% |
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 23 October 2026 via checked.be.