BACKCOUNTRY: 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.
BACKCOUNTRY
Largest movements
- Receivables within one year +€8,675
up €8,675 (+37.2%), from €23,295 to €31,970
of which Trade receivables: +€8,565
- Cash +€5,747
up €5,747 (+40.4%), from €14,238 to €19,985
mainly Trade debts (+€9,803) and Net result for the year (+€7,681)
- Tangible fixed assets -€3,148
down €3,148 (-15.2%), from €20,753 to €17,605
of which Leasing and similar rights: -€6,540
- Deferred charges and accrued income -€991
down €991 (-80.2%), from €1,235 to €244
- Trade debts +€9,803
up €9,803 (+368%), from €2,667 to €12,470
- Profit (loss) carried forward +€7,681
up €7,681 (+494%), from €1,554 to €9,235
- Debts after one year -€5,808
down €5,808 (-42.6%), from €13,625 to €7,818
- Other debts -€5,807
down €5,807 (-75.8%), from €7,661 to €1,854
- Tax, wage and social debts +€4,906
up €4,906 (+63.6%), from €7,710 to €12,616
- Gross operating margin +€3,463
up €3,463 (+18.8%), from €18,393 to €21,856
- Taxes +€1,956
up €1,956 (+51.4%), from €3,804 to €5,760
- Other operating charges -€1,154
down €1,154 (-69.2%), from €1,669 to €515
- Financial charges +€227
up €227 (+147%), from €154 to €381
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,371 | €84,653 | +€10,282 | +13.8% |
| Fixed assets | 21/28 | €27,001 | €23,853 | -€3,148 | -11.7% |
| Tangible fixed assets | 22/27 | €20,753 | €17,605 | -€3,148 | -15.2% |
| Plant, machinery and equipment | 23 | €90 | - | -€90 | |
| Furniture and vehicles | 24 | €559 | €4,041 | +€3,482 | +623% |
| Leasing and similar rights | 25 | €20,104 | €13,564 | -€6,540 | -32.5% |
| Financial fixed assets | 28 | €6,248 | €6,248 | = | 0.0% |
| Current assets | 29/58 | €47,369 | €60,800 | +€13,431 | +28.4% |
| Stocks and contracts in progress | 3 | €8,601 | €8,601 | = | 0.0% |
| Stocks | 30/36 | €8,601 | €8,601 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,295 | €31,970 | +€8,675 | +37.2% |
| Trade receivables | 40 | €14,395 | €22,960 | +€8,565 | +59.5% |
| Other amounts receivable | 41 | €8,900 | €9,010 | +€110 | +1.2% |
| Cash at bank and in hand | 54/58 | €14,238 | €19,985 | +€5,747 | +40.4% |
| Deferred charges and accrued income | 490/1 | €1,235 | €244 | -€991 | -80.2% |
| Total equity and liabilities | 10/49 | €74,371 | €84,653 | +€10,282 | +13.8% |
| Equity | 10/15 | €32,963 | €40,643 | +€7,681 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,808 | €12,808 | = | 0.0% |
| Distributable reserves | 133 | €12,808 | €12,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,554 | €9,235 | +€7,681 | +494% |
| Amounts payable | 17/49 | €41,408 | €44,010 | +€2,602 | +6.3% |
| Amounts payable after more than one year | 17 | €13,625 | €7,818 | -€5,808 | -42.6% |
| Financial debts | 170/4 | €13,625 | €7,818 | -€5,808 | -42.6% |
| Amounts payable within one year | 42/48 | €27,374 | €35,784 | +€8,409 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €8,886 | €8,661 | -€225 | -2.5% |
| Financial debts | 43 | €450 | €183 | -€267 | -59.4% |
| Credit institutions | 430/8 | €450 | €183 | -€267 | -59.4% |
| Trade debts | 44 | €2,667 | €12,470 | +€9,803 | +368% |
| Suppliers | 440/4 | €2,667 | €12,470 | +€9,803 | +368% |
| Taxes, remuneration and social security | 45 | €7,710 | €12,616 | +€4,906 | +63.6% |
| Taxes | 450/3 | €7,710 | €12,616 | +€4,906 | +63.6% |
| Other amounts payable | 47/48 | €7,661 | €1,854 | -€5,807 | -75.8% |
| Accrued charges and deferred income | 492/3 | €408 | €408 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,719 | €7,610 | -€109 | -1.4% |
| Other operating charges | 640/8 | €1,669 | €515 | -€1,154 | -69.2% |
| Gross operating margin | 9900 | €18,393 | €21,856 | +€3,463 | +18.8% |
| Operating profit (loss) | 9901 | €9,004 | €13,730 | +€4,726 | +52.5% |
| Financial income | 75/76B | €36 | €91 | +€56 | +156% |
| Recurring financial income | 75 | €36 | €91 | +€56 | +156% |
| Financial charges | 65/66B | €154 | €381 | +€227 | +147% |
| Recurring financial charges | 65 | €154 | €381 | +€227 | +147% |
| Profit (loss) for the period before taxes | 9903 | €8,886 | €13,441 | +€4,555 | +51.3% |
| Income taxes | 67/77 | €3,804 | €5,760 | +€1,956 | +51.4% |
| Profit (loss) for the period | 9904 | €5,082 | €7,681 | +€2,599 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,082 | €7,681 | +€2,599 | +51.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.