Backline Music Services: 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 Music Services
Largest movements
- Tangible fixed assets -€19,201
down €19,201 (-13.9%), from €138,485 to €119,284
of which Plant, machinery and equipment: -€9,819
- Receivables within one year -€13,641
down €13,641 (-21.9%), from €62,202 to €48,561
of which Trade receivables: -€15,320
- Financial fixed assets +€5,895
new in 2025: €5,895
- Cash -€5,696
down €5,696 (-38.9%), from €14,626 to €8,930
mainly Trade debts (-€34,790) and Debts after one year (-€25,806)
- Trade debts -€34,790
down €34,790 (-95.9%), from €36,272 to €1,482
- Debts after one year -€25,806
down €25,806 (-30.3%), from €85,283 to €59,478
- Profit (loss) carried forward +€15,671
up €15,671 (+140%), from €11,216 to €26,887
- Other debts +€9,036
up €9,036 (+43.8%), from €20,646 to €29,682
- Gross operating margin +€19,110
up €19,110 (+42.7%), from €44,708 to €63,818
- Depreciation +€11,482
up €11,482 (+45.1%), from €25,443 to €36,925
- Taxes +€1,469
up €1,469 (+41.8%), from €3,511 to €4,980
- Staff costs +€887
new in 2025: €887
- Other operating charges +€803
up €803 (+118%), from €680 to €1,483
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 | €218,430 | €184,592 | -€33,838 | -15.5% |
| Fixed assets | 21/28 | €138,485 | €125,179 | -€13,306 | -9.6% |
| Tangible fixed assets | 22/27 | €138,485 | €119,284 | -€19,201 | -13.9% |
| Plant, machinery and equipment | 23 | €93,998 | €84,179 | -€9,819 | -10.4% |
| Furniture and vehicles | 24 | €44,487 | €35,105 | -€9,382 | -21.1% |
| Financial fixed assets | 28 | - | €5,895 | +€5,895 | |
| Current assets | 29/58 | €79,945 | €59,413 | -€20,532 | -25.7% |
| Amounts receivable within one year | 40/41 | €62,202 | €48,561 | -€13,641 | -21.9% |
| Trade receivables | 40 | €62,202 | €46,882 | -€15,320 | -24.6% |
| Other amounts receivable | 41 | €0 | €1,679 | +€1,679 | |
| Cash at bank and in hand | 54/58 | €14,626 | €8,930 | -€5,696 | -38.9% |
| Deferred charges and accrued income | 490/1 | €3,117 | €1,922 | -€1,195 | -38.3% |
| Total equity and liabilities | 10/49 | €218,430 | €184,592 | -€33,838 | -15.5% |
| Equity | 10/15 | €42,648 | €58,320 | +€15,671 | +36.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,432 | €11,432 | = | 0.0% |
| Distributable reserves | 133 | €11,432 | €11,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,216 | €26,887 | +€15,671 | +140% |
| Amounts payable | 17/49 | €175,782 | €126,273 | -€49,509 | -28.2% |
| Amounts payable after more than one year | 17 | €85,283 | €59,478 | -€25,806 | -30.3% |
| Financial debts | 170/4 | €85,283 | €59,478 | -€25,806 | -30.3% |
| Amounts payable within one year | 42/48 | €90,498 | €65,460 | -€25,039 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €26,260 | €25,806 | -€454 | -1.7% |
| Trade debts | 44 | €36,272 | €1,482 | -€34,790 | -95.9% |
| Suppliers | 440/4 | €36,272 | €1,482 | -€34,790 | -95.9% |
| Taxes, remuneration and social security | 45 | €7,321 | €8,490 | +€1,169 | +16.0% |
| Taxes | 450/3 | €7,321 | €8,490 | +€1,169 | +16.0% |
| Other amounts payable | 47/48 | €20,646 | €29,682 | +€9,036 | +43.8% |
| Accrued charges and deferred income | 492/3 | - | €1,336 | +€1,336 | |
| Remuneration, social security and pensions | 62 | - | €887 | +€887 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,443 | €36,925 | +€11,482 | +45.1% |
| Other operating charges | 640/8 | €680 | €1,483 | +€803 | +118% |
| Gross operating margin | 9900 | €44,708 | €63,818 | +€19,110 | +42.7% |
| Operating profit (loss) | 9901 | €18,584 | €24,522 | +€5,938 | +32.0% |
| Financial income | 75/76B | €21 | €0 | -€20 | -97.8% |
| Recurring financial income | 75 | €21 | €0 | -€20 | -97.8% |
| Financial charges | 65/66B | €3,878 | €3,872 | -€6 | -0.2% |
| Recurring financial charges | 65 | €3,878 | €3,872 | -€6 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €14,727 | €20,651 | +€5,924 | +40.2% |
| Income taxes | 67/77 | €3,511 | €4,980 | +€1,469 | +41.8% |
| Profit (loss) for the period | 9904 | €11,216 | €15,671 | +€4,455 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,216 | €15,671 | +€4,455 | +39.7% |
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 28 October 2026 via checked.be.