BACKBONE CONSULTING: 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.
BACKBONE CONSULTING
Largest movements
- Tangible fixed assets -€31,419
down €31,419 (-21.9%), from €143,170 to €111,750
of which Furniture and vehicles: -€30,833
- Receivables within one year +€12,870
up €12,870 (+95.3%), from €13,506 to €26,376
of which Trade receivables: +€13,076
- Cash -€7,711
down €7,711 (-14.1%), from €54,858 to €47,147
mainly Net result for the year (-€25,090) and Receivables within one year (-€12,870)
- Profit (loss) carried forward -€25,090
down €25,090 (-47.6%), from -€52,708 to -€77,798
- Other debts -€6,962
down €6,962 (-4.6%), from €149,949 to €142,987
- Trade debts +€2,771
up €2,771 (+55.4%), from €5,006 to €7,778
- Gross operating margin -€43,209
down €43,209 (-79.6%), from €54,305 to €11,096
- Depreciation +€9,568
up €9,568 (+38.1%), from €25,102 to €34,670
- Other operating charges -€597
down €597 (-38.1%), from €1,566 to €969
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €213,284 | €185,434 | -€27,850 | -13.1% |
| Fixed assets | 21/28 | €143,170 | €111,750 | -€31,419 | -21.9% |
| Tangible fixed assets | 22/27 | €143,170 | €111,750 | -€31,419 | -21.9% |
| Plant, machinery and equipment | 23 | €791 | €204 | -€587 | -74.2% |
| Furniture and vehicles | 24 | €142,379 | €111,546 | -€30,833 | -21.7% |
| Current assets | 29/58 | €70,114 | €73,684 | +€3,569 | +5.1% |
| Amounts receivable within one year | 40/41 | €13,506 | €26,376 | +€12,870 | +95.3% |
| Trade receivables | 40 | €4,566 | €17,642 | +€13,076 | +286.4% |
| Other amounts receivable | 41 | €8,940 | €8,734 | -€206 | -2.3% |
| Cash at bank and in hand | 54/58 | €54,858 | €47,147 | -€7,711 | -14.1% |
| Deferred charges and accrued income | 490/1 | €1,751 | €160 | -€1,590 | -90.8% |
| Total equity and liabilities | 10/49 | €213,284 | €185,434 | -€27,850 | -13.1% |
| Equity | 10/15 | €56,092 | €31,002 | -€25,090 | -44.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €88,340 | €88,340 | = | 0.0% |
| Distributable reserves | 133 | €88,340 | €88,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,708 | -€77,798 | -€25,090 | -47.6% |
| Amounts payable | 17/49 | €157,192 | €154,432 | -€2,760 | -1.8% |
| Amounts payable within one year | 42/48 | €157,192 | €154,432 | -€2,760 | -1.8% |
| Trade debts | 44 | €5,006 | €7,778 | +€2,771 | +55.4% |
| Suppliers | 440/4 | €5,006 | €7,778 | +€2,771 | +55.4% |
| Taxes, remuneration and social security | 45 | €2,237 | €3,668 | +€1,431 | +64.0% |
| Taxes | 450/3 | €2,237 | €3,668 | +€1,431 | +64.0% |
| Other amounts payable | 47/48 | €149,949 | €142,987 | -€6,962 | -4.6% |
| Non-recurring operating income | 76A | €10,744 | - | -€10,744 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,102 | €34,670 | +€9,568 | +38.1% |
| Other operating charges | 640/8 | €1,566 | €969 | -€597 | -38.1% |
| Gross operating margin | 9900 | €54,305 | €11,096 | -€43,209 | -79.6% |
| Operating profit (loss) | 9901 | €27,637 | -€24,543 | -€52,180 | |
| Financial charges | 65/66B | €71 | €100 | +€29 | +41.6% |
| Recurring financial charges | 65 | €71 | €100 | +€29 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €27,566 | -€24,643 | -€52,209 | |
| Income taxes | 67/77 | €266 | €447 | +€181 | +68.0% |
| Profit (loss) for the period | 9904 | €27,300 | -€25,090 | -€52,390 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,300 | -€25,090 | -€52,390 |
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 9 October 2026 via checked.be.