BACKLINE: 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.
BACKLINE
Largest movements
- Receivables within one year +€6,785
up €6,785 (+92.5%), from €7,337 to €14,122
of which Trade receivables: +€4,122
- Intangible fixed assets -€4,050
down €4,050 (-19.5%), from €20,788 to €16,738
- Deferred charges and accrued income +€1,584
up €1,584 (+274%), from €578 to €2,162
- Trade debts +€3,414
up €3,414 (+155%), from €2,206 to €5,620
- Profit (loss) carried forward +€1,739
up €1,739 (+78.5%), from -€2,215 to -€476
- Other debts -€780
down €780 (-6.3%), from €12,318 to €11,538
- Gross operating margin +€4,836
up €4,836 (+140%), from €3,446 to €8,282
- Taxes +€1,071
up €1,071, from -€0 to €1,070
- Other operating charges -€384
down €384 (-100%), from €384 to €0
- Financial charges +€117
up €117 (+28.2%), from €415 to €532
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 | €60,937 | €64,933 | +€3,996 | +6.6% |
| Fixed assets | 21/28 | €24,480 | €19,920 | -€4,560 | -18.6% |
| Intangible fixed assets | 21 | €20,788 | €16,738 | -€4,050 | -19.5% |
| Tangible fixed assets | 22/27 | €3,692 | €3,182 | -€510 | -13.8% |
| Plant, machinery and equipment | 23 | €2,427 | €2,159 | -€268 | -11.0% |
| Furniture and vehicles | 24 | €1,265 | €1,023 | -€242 | -19.1% |
| Current assets | 29/58 | €36,457 | €45,013 | +€8,556 | +23.5% |
| Amounts receivable within one year | 40/41 | €7,337 | €14,122 | +€6,785 | +92.5% |
| Trade receivables | 40 | €2,221 | €6,342 | +€4,122 | +186% |
| Other amounts receivable | 41 | €5,116 | €7,779 | +€2,663 | +52.1% |
| Current investments | 50/53 | €12,049 | €12,100 | +€51 | +0.4% |
| Cash at bank and in hand | 54/58 | €16,493 | €16,630 | +€137 | +0.8% |
| Deferred charges and accrued income | 490/1 | €578 | €2,162 | +€1,584 | +274% |
| Total equity and liabilities | 10/49 | €60,937 | €64,933 | +€3,996 | +6.6% |
| Equity | 10/15 | €45,872 | €47,611 | +€1,739 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,487 | €29,487 | = | 0.0% |
| Distributable reserves | 133 | €29,487 | €29,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,215 | -€476 | +€1,739 | +78.5% |
| Amounts payable | 17/49 | €15,064 | €17,322 | +€2,257 | +15.0% |
| Amounts payable within one year | 42/48 | €15,064 | €17,322 | +€2,257 | +15.0% |
| Financial debts | 43 | €83 | €90 | +€7 | +8.7% |
| Credit institutions | 430/8 | €83 | €90 | +€7 | +8.7% |
| Trade debts | 44 | €2,206 | €5,620 | +€3,414 | +155% |
| Suppliers | 440/4 | €2,206 | €5,620 | +€3,414 | +155% |
| Taxes, remuneration and social security | 45 | €457 | €74 | -€384 | -83.9% |
| Taxes | 450/3 | €457 | €74 | -€384 | -83.9% |
| Other amounts payable | 47/48 | €12,318 | €11,538 | -€780 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,967 | €5,013 | +€47 | +0.9% |
| Other operating charges | 640/8 | €384 | €0 | -€384 | -100% |
| Gross operating margin | 9900 | €3,446 | €8,282 | +€4,836 | +140% |
| Operating profit (loss) | 9901 | -€1,905 | €3,268 | +€5,173 | |
| Financial income | 75/76B | €105 | €72 | -€33 | -31.1% |
| Recurring financial income | 75 | €105 | €72 | -€33 | -31.1% |
| Financial charges | 65/66B | €415 | €532 | +€117 | +28.2% |
| Recurring financial charges | 65 | €415 | €532 | +€117 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,215 | €2,809 | +€5,024 | |
| Income taxes | 67/77 | -€0 | €1,070 | +€1,071 | |
| Profit (loss) for the period | 9904 | -€2,215 | €1,739 | +€3,953 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,215 | €1,739 | +€3,953 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.