BackApp Company: 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.
BackApp Company
Largest movements
- Cash +€16,301
up €16,301 (+71.3%), from €22,868 to €39,170
mainly Contributions, distributions and other (+€14,000) and Accrued charges and deferred income (+€3,106)
- Receivables within one year -€1,116
down €1,116 (-7.3%), from €15,346 to €14,230
of which Trade receivables: -€1,022
- Intangible fixed assets -€1,022
down €1,022 (-60.0%), from €1,703 to €681
- Deferred charges and accrued income +€733
up €733 (+259%), from €284 to €1,017
- Contributions +€14,000
up €14,000 (+37.8%), from €37,000 to €51,000
- Profit (loss) carried forward -€4,939
down €4,939, from €4,909 to -€30
- Accrued charges and deferred income +€3,106
up €3,106, from €0 to €3,106
- Trade debts +€1,553
up €1,553, from €0 to €1,553
- Other debts +€796
up €796, from €0 to €796
- Gross operating margin +€9,898
up €9,898 (+77.6%), from -€12,763 to -€2,864
- Other operating charges -€342
down €342 (-39.3%), from €869 to €527
- Depreciation +€183
up €183 (+15.0%), from €1,221 to €1,404
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 | €41,909 | €56,424 | +€14,516 | +34.6% |
| Formation expenses | 20 | €1,708 | €1,327 | -€381 | -22.3% |
| Fixed assets | 21/28 | €1,703 | €681 | -€1,022 | -60.0% |
| Intangible fixed assets | 21 | €1,703 | €681 | -€1,022 | -60.0% |
| Current assets | 29/58 | €38,498 | €54,417 | +€15,919 | +41.4% |
| Amounts receivable within one year | 40/41 | €15,346 | €14,230 | -€1,116 | -7.3% |
| Trade receivables | 40 | €13,310 | €12,288 | -€1,022 | -7.7% |
| Other amounts receivable | 41 | €2,036 | €1,942 | -€94 | -4.6% |
| Cash at bank and in hand | 54/58 | €22,868 | €39,170 | +€16,301 | +71.3% |
| Deferred charges and accrued income | 490/1 | €284 | €1,017 | +€733 | +259% |
| Total equity and liabilities | 10/49 | €41,909 | €56,424 | +€14,516 | +34.6% |
| Equity | 10/15 | €41,909 | €50,970 | +€9,061 | +21.6% |
| Contributions | 10/11 | €37,000 | €51,000 | +€14,000 | +37.8% |
| Profit (loss) carried forward | 14 | €4,909 | -€30 | -€4,939 | |
| Amounts payable | 17/49 | €0 | €5,455 | +€5,455 | |
| Amounts payable within one year | 42/48 | €0 | €2,349 | +€2,349 | |
| Trade debts | 44 | €0 | €1,553 | +€1,553 | |
| Suppliers | 440/4 | €0 | €1,553 | +€1,553 | |
| Other amounts payable | 47/48 | €0 | €796 | +€796 | |
| Accrued charges and deferred income | 492/3 | €0 | €3,106 | +€3,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,221 | €1,404 | +€183 | +15.0% |
| Other operating charges | 640/8 | €869 | €527 | -€342 | -39.3% |
| Gross operating margin | 9900 | -€12,763 | -€2,864 | +€9,898 | +77.6% |
| Operating profit (loss) | 9901 | -€14,852 | -€4,795 | +€10,057 | +67.7% |
| Financial charges | 65/66B | €178 | €144 | -€35 | -19.5% |
| Recurring financial charges | 65 | €178 | €144 | -€35 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,031 | -€4,939 | +€10,092 | +67.1% |
| Profit (loss) for the period | 9904 | -€15,031 | -€4,939 | +€10,092 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,031 | -€4,939 | +€10,092 | +67.1% |
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 15 October 2026 via checked.be.