Backes Engineering: 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.
Backes Engineering
Largest movements
- Tangible fixed assets -€17,388
down €17,388 (-83.6%), from €20,811 to €3,422
of which Furniture and vehicles: -€15,410
- Receivables within one year +€15,752
up €15,752 (+86.9%), from €18,119 to €33,871
of which Trade receivables: +€17,229
- Current investments +€10,525
up €10,525 (+7.8%), from €135,294 to €145,819
- Cash +€4,784
up €4,784 (+372%), from €1,284 to €6,069
mainly Investment in fixed assets (net) (+€14,108) and Net result for the year (+€9,921)
- Reserves +€8,255
up €8,255 (+8.0%), from €103,504 to €111,759
of which Distributable reserves: +€8,255
- Other debts +€2,252
up €2,252 (+16.0%), from €14,077 to €16,328
- Depreciation -€7,908
down €7,908 (-70.7%), from €11,189 to €3,281
- Taxes +€2,475
up €2,475 (+84.6%), from €2,926 to €5,401
- Gross operating margin +€2,016
up €2,016 (+11.3%), from €17,785 to €19,801
- Financial income -€304
down €304 (-32.2%), from €944 to €641
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 | €185,864 | €197,895 | +€12,031 | +6.5% |
| Fixed assets | 21/28 | €20,811 | €3,422 | -€17,388 | -83.6% |
| Tangible fixed assets | 22/27 | €20,811 | €3,422 | -€17,388 | -83.6% |
| Plant, machinery and equipment | 23 | €1,994 | €1,031 | -€963 | -48.3% |
| Furniture and vehicles | 24 | €16,690 | €1,280 | -€15,410 | -92.3% |
| Other tangible fixed assets | 26 | €2,126 | €1,112 | -€1,015 | -47.7% |
| Current assets | 29/58 | €165,053 | €194,473 | +€29,420 | +17.8% |
| Stocks and contracts in progress | 3 | €7,590 | €5,980 | -€1,610 | -21.2% |
| Stocks | 30/36 | €7,590 | €5,980 | -€1,610 | -21.2% |
| Amounts receivable within one year | 40/41 | €18,119 | €33,871 | +€15,752 | +86.9% |
| Trade receivables | 40 | €16,642 | €33,871 | +€17,229 | +104% |
| Other amounts receivable | 41 | €1,477 | - | -€1,477 | |
| Current investments | 50/53 | €135,294 | €145,819 | +€10,525 | +7.8% |
| Cash at bank and in hand | 54/58 | €1,284 | €6,069 | +€4,784 | +372% |
| Deferred charges and accrued income | 490/1 | €2,766 | €2,734 | -€31 | -1.1% |
| Total equity and liabilities | 10/49 | €185,864 | €197,895 | +€12,031 | +6.5% |
| Equity | 10/15 | €165,504 | €173,759 | +€8,255 | +5.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €103,504 | €111,759 | +€8,255 | +8.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €97,304 | €105,559 | +€8,255 | +8.5% |
| Amounts payable | 17/49 | €20,361 | €24,137 | +€3,776 | +18.5% |
| Amounts payable within one year | 42/48 | €19,387 | €23,217 | +€3,830 | +19.8% |
| Trade debts | 44 | €2,514 | €2,669 | +€155 | +6.2% |
| Suppliers | 440/4 | €2,514 | €2,669 | +€155 | +6.2% |
| Taxes, remuneration and social security | 45 | €2,797 | €4,220 | +€1,423 | +50.9% |
| Taxes | 450/3 | €2,797 | €4,220 | +€1,423 | +50.9% |
| Other amounts payable | 47/48 | €14,077 | €16,328 | +€2,252 | +16.0% |
| Accrued charges and deferred income | 492/3 | €974 | €920 | -€54 | -5.5% |
| Non-recurring operating income | 76A | - | €2,693 | +€2,693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,189 | €3,281 | -€7,908 | -70.7% |
| Other operating charges | 640/8 | €907 | €773 | -€135 | -14.8% |
| Gross operating margin | 9900 | €17,785 | €19,801 | +€2,016 | +11.3% |
| Operating profit (loss) | 9901 | €5,689 | €15,748 | +€10,059 | +177% |
| Financial income | 75/76B | €944 | €641 | -€304 | -32.2% |
| Recurring financial income | 75 | €944 | €641 | -€304 | -32.2% |
| Financial charges | 65/66B | €1,044 | €1,067 | +€23 | +2.2% |
| Recurring financial charges | 65 | €1,044 | €1,067 | +€23 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €5,590 | €15,322 | +€9,732 | +174% |
| Income taxes | 67/77 | €2,926 | €5,401 | +€2,475 | +84.6% |
| Profit (loss) for the period | 9904 | €2,664 | €9,921 | +€7,258 | +272% |
| Profit (loss) for the period to be appropriated | 9905 | €2,664 | €9,921 | +€7,258 | +272% |
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 24 October 2026 via checked.be.