BACKLINE SECURITY: 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 SECURITY
Largest movements
- Cash -€23,259
down €23,259 (-90.3%), from €25,747 to €2,488
mainly Receivables within one year (-€17,747) and Trade debts (-€9,564)
- Receivables within one year +€17,747
up €17,747 (+395%), from €4,495 to €22,243
of which Trade receivables: +€21,242
- Deferred charges and accrued income +€514
up €514 (+39.0%), from €1,316 to €1,829
- Trade debts -€9,564
down €9,564 (-53.5%), from €17,869 to €8,305
- Profit (loss) carried forward +€3,979
up €3,979 (+4.4%), from -€91,318 to -€87,339
- Tax, wage and social debts +€630
new in 2025: €630
- Gross operating margin +€34,338
up €34,338, from -€26,668 to €7,669
- Financial charges +€1,249
up €1,249 (+409%), from €306 to €1,555
- Other operating charges -€518
down €518 (-16.8%), from €3,085 to €2,566
- Financial income +€388
up €388 (+894%), from €43 to €431
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 | €31,558 | €26,560 | -€4,998 | -15.8% |
| Current assets | 29/58 | €31,558 | €26,560 | -€4,998 | -15.8% |
| Amounts receivable within one year | 40/41 | €4,495 | €22,243 | +€17,747 | +395% |
| Trade receivables | 40 | €1,001 | €22,243 | +€21,242 | +2,123% |
| Other amounts receivable | 41 | €3,495 | - | -€3,495 | |
| Cash at bank and in hand | 54/58 | €25,747 | €2,488 | -€23,259 | -90.3% |
| Deferred charges and accrued income | 490/1 | €1,316 | €1,829 | +€514 | +39.0% |
| Total equity and liabilities | 10/49 | €31,558 | €26,560 | -€4,998 | -15.8% |
| Equity | 10/15 | €13,646 | €17,625 | +€3,979 | +29.2% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €86,213 | €86,213 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,230 | €22,230 | = | 0.0% |
| Distributable reserves | 133 | €62,108 | €62,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,318 | -€87,339 | +€3,979 | +4.4% |
| Amounts payable | 17/49 | €17,912 | €8,936 | -€8,976 | -50.1% |
| Amounts payable within one year | 42/48 | €17,912 | €8,936 | -€8,976 | -50.1% |
| Financial debts | 43 | €43 | - | -€43 | |
| Credit institutions | 430/8 | €43 | - | -€43 | |
| Trade debts | 44 | €17,869 | €8,305 | -€9,564 | -53.5% |
| Suppliers | 440/4 | €17,869 | €8,305 | -€9,564 | -53.5% |
| Taxes, remuneration and social security | 45 | - | €630 | +€630 | |
| Taxes | 450/3 | - | €630 | +€630 | |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Other operating charges | 640/8 | €3,085 | €2,566 | -€518 | -16.8% |
| Gross operating margin | 9900 | -€26,668 | €7,669 | +€34,338 | |
| Operating profit (loss) | 9901 | -€29,753 | €5,103 | +€34,856 | |
| Financial income | 75/76B | €43 | €431 | +€388 | +894% |
| Recurring financial income | 75 | €43 | €431 | +€388 | +894% |
| Financial charges | 65/66B | €306 | €1,555 | +€1,249 | +409% |
| Recurring financial charges | 65 | €306 | €1,555 | +€1,249 | +409% |
| Profit (loss) for the period before taxes | 9903 | -€30,015 | €3,979 | +€33,994 | |
| Income taxes | 67/77 | €7 | - | -€7 | |
| Profit (loss) for the period | 9904 | -€30,022 | €3,979 | +€34,001 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,022 | €3,979 | +€34,001 |
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 22 October 2026 via checked.be.