Back-Up Plan: what changed
Two fiscal 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 Plan
Largest movements
- Tangible fixed assets -€6,440
down €6,440 (-26.0%), from €24,743 to €18,302
of which Furniture and vehicles: -€6,386
- Receivables within one year +€3,972
up €3,972 (+19859.2%), from €20 to €3,992
of which Trade receivables: +€3,804
- Stocks and contracts +€1,453
up €1,453 (+120.8%), from €1,203 to €2,655
- Deferred charges and accrued income -€1,294
down €1,294 (-95.5%), from €1,355 to €61
- Cash -€947
down €947 (-57.8%), from €1,639 to €692
mainly Debts after one year (-€5,858) and Receivables within one year (-€3,972)
- Other debts +€7,110
up €7,110 (+328.5%), from €2,165 to €9,275
- Debts after one year -€5,858
down €5,858 (-49.0%), from €11,950 to €6,093
- Reserves -€3,490
down €3,490 (-99.3%), from €3,513 to €23
- Tax, wage and social debts -€2,064
down €2,064 (-94.2%), from €2,192 to €128
- Trade debts +€893
up €893 (+63.3%), from €1,412 to €2,306
- Gross operating margin -€1,881
down €1,881 (-29.4%), from €6,396 to €4,515
- Financial charges -€519
down €519 (-40.4%), from €1,287 to €767
- Other operating charges +€74
up €74 (+12.6%), from €591 to €665
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 | €28,959 | €25,703 | -€3,256 | -11.2% |
| Fixed assets | 21/28 | €24,743 | €18,302 | -€6,440 | -26.0% |
| Tangible fixed assets | 22/27 | €24,743 | €18,302 | -€6,440 | -26.0% |
| Plant, machinery and equipment | 23 | €150 | €96 | -€54 | -36.0% |
| Furniture and vehicles | 24 | €24,593 | €18,207 | -€6,386 | -26.0% |
| Current assets | 29/58 | €4,216 | €7,400 | +€3,184 | +75.5% |
| Stocks and contracts in progress | 3 | €1,203 | €2,655 | +€1,453 | +120.8% |
| Stocks | 30/36 | €1,203 | €2,655 | +€1,453 | +120.8% |
| Amounts receivable within one year | 40/41 | €20 | €3,992 | +€3,972 | +19859.2% |
| Trade receivables | 40 | €20 | €3,824 | +€3,804 | +19019.2% |
| Other amounts receivable | 41 | - | €168 | +€168 | |
| Cash at bank and in hand | 54/58 | €1,639 | €692 | -€947 | -57.8% |
| Deferred charges and accrued income | 490/1 | €1,355 | €61 | -€1,294 | -95.5% |
| Total equity and liabilities | 10/49 | €28,959 | €25,703 | -€3,256 | -11.2% |
| Equity | 10/15 | €5,513 | €2,023 | -€3,490 | -63.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,513 | €23 | -€3,490 | -99.3% |
| Distributable reserves | 133 | €3,513 | €23 | -€3,490 | -99.3% |
| Amounts payable | 17/49 | €23,445 | €23,680 | +€234 | +1.0% |
| Amounts payable after more than one year | 17 | €11,950 | €6,093 | -€5,858 | -49.0% |
| Financial debts | 170/4 | €11,950 | €6,093 | -€5,858 | -49.0% |
| Amounts payable within one year | 42/48 | €11,495 | €17,587 | +€6,092 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €5,632 | €5,858 | +€226 | +4.0% |
| Financial debts | 43 | €94 | €21 | -€73 | -78.1% |
| Credit institutions | 430/8 | €94 | €21 | -€73 | -78.1% |
| Trade debts | 44 | €1,412 | €2,306 | +€893 | +63.3% |
| Suppliers | 440/4 | €1,412 | €2,306 | +€893 | +63.3% |
| Taxes, remuneration and social security | 45 | €2,192 | €128 | -€2,064 | -94.2% |
| Taxes | 450/3 | €2,192 | €128 | -€2,064 | -94.2% |
| Other amounts payable | 47/48 | €2,165 | €9,275 | +€7,110 | +328.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,448 | €6,440 | -€7 | -0.1% |
| Other operating charges | 640/8 | €591 | €665 | +€74 | +12.6% |
| Gross operating margin | 9900 | €6,396 | €4,515 | -€1,881 | -29.4% |
| Operating profit (loss) | 9901 | -€643 | -€2,591 | -€1,948 | -303.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,287 | €767 | -€519 | -40.4% |
| Recurring financial charges | 65 | €1,287 | €767 | -€519 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,929 | -€3,358 | -€1,429 | -74.1% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€2,057 | -€3,490 | -€1,433 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,057 | -€3,490 | -€1,433 | -69.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.