BACKES BOUWONDERNEMING: 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.
BACKES BOUWONDERNEMING
Largest movements
- Tangible fixed assets -€22,590
down €22,590 (-9.4%), from €241,522 to €218,932
- Cash -€13,971
down €13,971 (-12.3%), from €113,737 to €99,766
mainly Debts after one year (-€63,113) and Other debts (-€13,418)
- Debts after one year -€63,113
down €63,113 (-28.5%), from €221,131 to €158,018
- Trade debts +€25,160
up €25,160 (+849.5%), from €2,962 to €28,122
- Profit (loss) carried forward +€21,486
up €21,486 (+28.4%), from €75,556 to €97,042
- Other debts -€13,418
down €13,418 (-47.0%), from €28,529 to €15,111
- Tax, wage and social debts -€5,115
down €5,115 (-70.9%), from €7,215 to €2,100
of which Remuneration and social security: -€4,385
- Gross operating margin +€6,406
up €6,406 (+5.3%), from €121,083 to €127,490
- Financial charges -€5,414
down €5,414 (-47.0%), from €11,520 to €6,105
- Staff costs +€3,648
up €3,648 (+6.0%), from €61,275 to €64,923
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 | €369,213 | €335,278 | -€33,934 | -9.2% |
| Fixed assets | 21/28 | €241,657 | €219,067 | -€22,590 | -9.3% |
| Tangible fixed assets | 22/27 | €241,522 | €218,932 | -€22,590 | -9.4% |
| Land and buildings | 22 | €178,577 | €171,445 | -€7,132 | -4.0% |
| Plant, machinery and equipment | 23 | €26,632 | €18,982 | -€7,650 | -28.7% |
| Furniture and vehicles | 24 | €35,508 | €28,244 | -€7,264 | -20.5% |
| Other tangible fixed assets | 26 | €805 | €261 | -€543 | -67.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €127,556 | €116,211 | -€11,345 | -8.9% |
| Amounts receivable within one year | 40/41 | €6,953 | €10,381 | +€3,428 | +49.3% |
| Trade receivables | 40 | €6,722 | €5,083 | -€1,639 | -24.4% |
| Other amounts receivable | 41 | €231 | €5,298 | +€5,067 | +2194.7% |
| Cash at bank and in hand | 54/58 | €113,737 | €99,766 | -€13,971 | -12.3% |
| Deferred charges and accrued income | 490/1 | €6,866 | €6,064 | -€801 | -11.7% |
| Total equity and liabilities | 10/49 | €369,213 | €335,278 | -€33,934 | -9.2% |
| Equity | 10/15 | €96,016 | €117,502 | +€21,486 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,556 | €97,042 | +€21,486 | +28.4% |
| Amounts payable | 17/49 | €273,196 | €217,776 | -€55,420 | -20.3% |
| Amounts payable after more than one year | 17 | €221,131 | €158,018 | -€63,113 | -28.5% |
| Financial debts | 170/4 | €221,131 | €158,018 | -€63,113 | -28.5% |
| Amounts payable within one year | 42/48 | €50,503 | €58,227 | +€7,724 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €11,797 | €12,894 | +€1,096 | +9.3% |
| Trade debts | 44 | €2,962 | €28,122 | +€25,160 | +849.5% |
| Suppliers | 440/4 | €2,962 | €28,122 | +€25,160 | +849.5% |
| Taxes, remuneration and social security | 45 | €7,215 | €2,100 | -€5,115 | -70.9% |
| Taxes | 450/3 | €2,830 | €2,100 | -€730 | -25.8% |
| Remuneration and social security | 454/9 | €4,385 | - | -€4,385 | |
| Other amounts payable | 47/48 | €28,529 | €15,111 | -€13,418 | -47.0% |
| Accrued charges and deferred income | 492/3 | €1,562 | €1,532 | -€30 | -1.9% |
| Non-recurring operating income | 76A | €810 | - | -€810 | |
| Remuneration, social security and pensions | 62 | €61,275 | €64,923 | +€3,648 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,093 | €25,176 | +€1,083 | +4.5% |
| Other operating charges | 640/8 | €1,604 | €1,839 | +€235 | +14.7% |
| Gross operating margin | 9900 | €121,083 | €127,490 | +€6,406 | +5.3% |
| Operating profit (loss) | 9901 | €34,112 | €35,552 | +€1,440 | +4.2% |
| Financial income | 75/76B | €251 | €612 | +€361 | +143.7% |
| Recurring financial income | 75 | €251 | €612 | +€361 | +143.7% |
| Financial charges | 65/66B | €11,520 | €6,105 | -€5,414 | -47.0% |
| Recurring financial charges | 65 | €11,520 | €6,105 | -€5,414 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €22,843 | €30,058 | +€7,215 | +31.6% |
| Income taxes | 67/77 | €6,430 | €7,573 | +€1,143 | +17.8% |
| Profit (loss) for the period | 9904 | €16,414 | €22,486 | +€6,072 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,414 | €22,486 | +€6,072 | +37.0% |
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 2 October 2026 via checked.be.