BACKES-HECK-BACKES: 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-HECK-BACKES
Largest movements
- Cash +€153,881
up €153,881 (+263%), from €58,494 to €212,375
mainly Receivables within one year (+€123,156) and Net result for the year (+€63,111)
- Receivables within one year -€123,156
down €123,156 (-24.0%), from €513,331 to €390,175
of which Trade receivables: -€121,896
- Tangible fixed assets -€27,179
down €27,179 (-2.6%), from €1.0m to €1.0m
of which Furniture and vehicles: -€16,928
- Intangible fixed assets +€21,641
new in 2025: €21,641
- Current portion of long-term debt +€37,672
up €37,672 (+75.3%), from €50,000 to €87,672
- Debts after one year -€23,607
down €23,607 (-4.1%), from €571,667 to €548,060
- Tax, wage and social debts +€23,217
up €23,217 (+9.9%), from €235,278 to €258,494
of which Remuneration and social security: +€27,291
- Reserves -€19,212
down €19,212 (-3.4%), from €559,425 to €540,213
- Staff costs +€111,771
up €111,771 (+9.2%), from €1.2m to €1.3m
- Gross operating margin +€94,572
up €94,572 (+6.6%), from €1.4m to €1.5m
- Taxes -€15,587
down €15,587 (-29.0%), from €53,715 to €38,127
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 | €1,625,983 | €1,649,635 | +€23,652 | +1.5% |
| Fixed assets | 21/28 | €1,027,907 | €1,022,368 | -€5,538 | -0.5% |
| Intangible fixed assets | 21 | - | €21,641 | +€21,641 | |
| Tangible fixed assets | 22/27 | €1,027,907 | €1,000,727 | -€27,179 | -2.6% |
| Land and buildings | 22 | €674,985 | €660,885 | -€14,100 | -2.1% |
| Plant, machinery and equipment | 23 | €18,983 | €22,832 | +€3,848 | +20.3% |
| Furniture and vehicles | 24 | €58,533 | €41,605 | -€16,928 | -28.9% |
| Other tangible fixed assets | 26 | €275,406 | €275,406 | = | 0.0% |
| Current assets | 29/58 | €598,077 | €627,267 | +€29,190 | +4.9% |
| Amounts receivable within one year | 40/41 | €513,331 | €390,175 | -€123,156 | -24.0% |
| Trade receivables | 40 | €489,459 | €367,562 | -€121,896 | -24.9% |
| Other amounts receivable | 41 | €23,872 | €22,613 | -€1,260 | -5.3% |
| Cash at bank and in hand | 54/58 | €58,494 | €212,375 | +€153,881 | +263% |
| Deferred charges and accrued income | 490/1 | €26,252 | €24,717 | -€1,534 | -5.8% |
| Total equity and liabilities | 10/49 | €1,625,983 | €1,649,635 | +€23,652 | +1.5% |
| Equity | 10/15 | €734,769 | €715,557 | -€19,212 | -2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €559,425 | €540,213 | -€19,212 | -3.4% |
| Distributable reserves | 133 | €559,425 | €540,213 | -€19,212 | -3.4% |
| Profit (loss) carried forward | 14 | €155,344 | €155,344 | = | 0.0% |
| Amounts payable | 17/49 | €891,214 | €934,078 | +€42,864 | +4.8% |
| Amounts payable after more than one year | 17 | €571,667 | €548,060 | -€23,607 | -4.1% |
| Financial debts | 170/4 | €571,667 | €548,060 | -€23,607 | -4.1% |
| Amounts payable within one year | 42/48 | €319,547 | €386,018 | +€66,471 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €87,672 | +€37,672 | +75.3% |
| Trade debts | 44 | €34,269 | €39,852 | +€5,583 | +16.3% |
| Suppliers | 440/4 | €34,269 | €39,852 | +€5,583 | +16.3% |
| Taxes, remuneration and social security | 45 | €235,278 | €258,494 | +€23,217 | +9.9% |
| Taxes | 450/3 | €77,771 | €73,697 | -€4,074 | -5.2% |
| Remuneration and social security | 454/9 | €157,506 | €184,797 | +€27,291 | +17.3% |
| Remuneration, social security and pensions | 62 | €1,218,232 | €1,330,003 | +€111,771 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,954 | €62,164 | +€15,209 | +32.4% |
| Other operating charges | 640/8 | €8,975 | €14,633 | +€5,658 | +63.0% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €1,436,106 | €1,530,678 | +€94,572 | +6.6% |
| Operating profit (loss) | 9901 | €161,945 | €121,879 | -€40,067 | -24.7% |
| Financial income | 75/76B | €1,117 | €1,125 | +€8 | +0.7% |
| Recurring financial income | 75 | €1,117 | €1,125 | +€8 | +0.7% |
| Financial charges | 65/66B | €16,987 | €21,765 | +€4,778 | +28.1% |
| Recurring financial charges | 65 | €16,987 | €21,765 | +€4,778 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €146,075 | €101,238 | -€44,837 | -30.7% |
| Income taxes | 67/77 | €53,715 | €38,127 | -€15,587 | -29.0% |
| Profit (loss) for the period | 9904 | €92,360 | €63,111 | -€29,250 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,360 | €63,111 | -€29,250 | -31.7% |
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 14 October 2026 via checked.be.