BACKFOCUS PROD: 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.
BACKFOCUS PROD
Largest movements
- Receivables within one year -€14,238
down €14,238 (-35.5%), from €40,111 to €25,873
of which Trade receivables: -€15,412
- Tangible fixed assets -€9,578
down €9,578 (-35.9%), from €26,665 to €17,087
of which Plant, machinery and equipment: -€7,554
- Cash +€717
up €717 (+91.6%), from €783 to €1,500
mainly Trade debts (+€23,998) and Receivables within one year (+€14,238)
- Profit (loss) carried forward -€27,564
down €27,564 (-752%), from -€3,663 to -€31,227
- Trade debts +€23,998
up €23,998 (+205%), from €11,734 to €35,731
- Short-term financial debts -€11,487
down €11,487 (-86.1%), from €13,341 to €1,854
- Tax, wage and social debts -€5,297
down €5,297 (-42.9%), from €12,339 to €7,041
- Current portion of long-term debt -€3,753
down €3,753 (-80.1%), from €4,684 to €930
- Purchases and services +€41,596
up €41,596 (+18.7%), from €221,951 to €263,547
- Turnover +€16,186
up €16,186 (+7.8%), from €208,044 to €224,230
- Depreciation -€6,164
down €6,164 (-30.6%), from €20,163 to €13,999
- Gross operating margin -€4,251
down €4,251 (-78.8%), from -€5,391 to -€9,642
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 | €67,559 | €44,460 | -€23,099 | -34.2% |
| Fixed assets | 21/28 | €26,665 | €17,087 | -€9,578 | -35.9% |
| Tangible fixed assets | 22/27 | €26,665 | €17,087 | -€9,578 | -35.9% |
| Plant, machinery and equipment | 23 | €17,817 | €10,263 | -€7,554 | -42.4% |
| Furniture and vehicles | 24 | €7,798 | €5,059 | -€2,740 | -35.1% |
| Other tangible fixed assets | 26 | €1,050 | €1,766 | +€716 | +68.2% |
| Current assets | 29/58 | €40,894 | €27,373 | -€13,521 | -33.1% |
| Amounts receivable within one year | 40/41 | €40,111 | €25,873 | -€14,238 | -35.5% |
| Trade receivables | 40 | €33,090 | €17,678 | -€15,412 | -46.6% |
| Other amounts receivable | 41 | €7,020 | €8,195 | +€1,174 | +16.7% |
| Cash at bank and in hand | 54/58 | €783 | €1,500 | +€717 | +91.6% |
| Total equity and liabilities | 10/49 | €67,559 | €44,460 | -€23,099 | -34.2% |
| Equity | 10/15 | €9,977 | -€17,587 | -€27,564 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,663 | -€31,227 | -€27,564 | -752% |
| Amounts payable | 17/49 | €57,582 | €62,047 | +€4,465 | +7.8% |
| Amounts payable after more than one year | 17 | €930 | - | -€930 | |
| Financial debts | 170/4 | €930 | - | -€930 | |
| Amounts payable within one year | 42/48 | €56,652 | €62,047 | +€5,395 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €4,684 | €930 | -€3,753 | -80.1% |
| Financial debts | 43 | €13,341 | €1,854 | -€11,487 | -86.1% |
| Credit institutions | 430/8 | €13,341 | €1,854 | -€11,487 | -86.1% |
| Trade debts | 44 | €11,734 | €35,731 | +€23,998 | +205% |
| Suppliers | 440/4 | €11,734 | €35,731 | +€23,998 | +205% |
| Taxes, remuneration and social security | 45 | €12,339 | €7,041 | -€5,297 | -42.9% |
| Taxes | 450/3 | €12,339 | €7,041 | -€5,297 | -42.9% |
| Other amounts payable | 47/48 | €14,555 | €16,490 | +€1,935 | +13.3% |
| Turnover | 70 | €208,044 | €224,230 | +€16,186 | +7.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €221,951 | €263,547 | +€41,596 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,163 | €13,999 | -€6,164 | -30.6% |
| Other operating charges | 640/8 | €680 | - | -€680 | |
| Gross operating margin | 9900 | -€5,391 | -€9,642 | -€4,251 | -78.8% |
| Operating profit (loss) | 9901 | -€26,234 | -€23,641 | +€2,592 | +9.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €4,185 | €3,880 | -€305 | -7.3% |
| Recurring financial charges | 65 | €4,185 | €3,880 | -€305 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,419 | -€27,518 | +€2,901 | +9.5% |
| Income taxes | 67/77 | €158 | €46 | -€113 | -71.1% |
| Profit (loss) for the period | 9904 | -€30,577 | -€27,564 | +€3,013 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,577 | -€27,564 | +€3,013 | +9.9% |
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 17 October 2026 via checked.be.