BACKLITE: what changed
Two fiscal 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.
BACKLITE
Largest movements
- Cash +€30,279
up €30,279 (+25.7%), from €117,803 to €148,082
mainly Net result for the year (+€56,919) and Depreciation (+€19,061)
- Tangible fixed assets -€11,501
down €11,501 (-3.4%), from €337,866 to €326,365
of which Land and buildings: -€8,344
- Receivables within one year -€9,841
down €9,841 (-18.3%), from €53,672 to €43,831
of which Other amounts receivable: -€21,360
- Reserves +€26,644
up €26,644 (+20.4%), from €130,908 to €157,552
- Current portion of long-term debt -€7,672
down €7,672 (-53.7%), from €14,276 to €6,604
- Debts after one year -€6,605
down €6,605 (-10.8%), from €61,095 to €54,490
- Gross operating margin -€16,929
down €16,929 (-14.2%), from €119,074 to €102,145
- Taxes -€4,817
down €4,817 (-30.3%), from €15,891 to €11,074
- Depreciation -€3,815
down €3,815 (-16.7%), from €22,876 to €19,061
- Financial income -€1,989
down €1,989 (-59.8%), from €3,325 to €1,336
- Other operating charges +€1,726
up €1,726 (+12.9%), from €13,401 to €15,127
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.
Cash bridge derived
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 | €509,773 | €518,278 | +€8,505 | +1.7% |
| Fixed assets | 21/28 | €337,866 | €326,365 | -€11,501 | -3.4% |
| Tangible fixed assets | 22/27 | €337,866 | €326,365 | -€11,501 | -3.4% |
| Land and buildings | 22 | €316,850 | €308,506 | -€8,344 | -2.6% |
| Plant, machinery and equipment | 23 | €17,540 | €11,646 | -€5,894 | -33.6% |
| Furniture and vehicles | 24 | €3,476 | €6,213 | +€2,737 | +78.7% |
| Current assets | 29/58 | €171,907 | €191,913 | +€20,006 | +11.6% |
| Amounts receivable within one year | 40/41 | €53,672 | €43,831 | -€9,841 | -18.3% |
| Trade receivables | 40 | €19,007 | €30,526 | +€11,519 | +60.6% |
| Other amounts receivable | 41 | €34,665 | €13,305 | -€21,360 | -61.6% |
| Cash at bank and in hand | 54/58 | €117,803 | €148,082 | +€30,279 | +25.7% |
| Deferred charges and accrued income | 490/1 | €432 | - | -€432 | |
| Total equity and liabilities | 10/49 | €509,773 | €518,278 | +€8,505 | +1.7% |
| Equity | 10/15 | €364,985 | €391,629 | +€26,644 | +7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €130,908 | €157,552 | +€26,644 | +20.4% |
| Distributable reserves | 133 | €130,908 | €157,552 | +€26,644 | +20.4% |
| Profit (loss) carried forward | 14 | €221,677 | €221,677 | = | 0.0% |
| Amounts payable | 17/49 | €144,788 | €126,649 | -€18,139 | -12.5% |
| Amounts payable after more than one year | 17 | €61,095 | €54,490 | -€6,605 | -10.8% |
| Financial debts | 170/4 | €61,095 | €54,490 | -€6,605 | -10.8% |
| Amounts payable within one year | 42/48 | €72,589 | €59,671 | -€12,918 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €14,276 | €6,604 | -€7,672 | -53.7% |
| Trade debts | 44 | €4,261 | €3,618 | -€643 | -15.1% |
| Suppliers | 440/4 | €4,261 | €3,618 | -€643 | -15.1% |
| Taxes, remuneration and social security | 45 | €23,777 | €19,174 | -€4,603 | -19.4% |
| Taxes | 450/3 | €23,777 | €19,174 | -€4,603 | -19.4% |
| Other amounts payable | 47/48 | €30,275 | €30,275 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €11,104 | €12,488 | +€1,384 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,876 | €19,061 | -€3,815 | -16.7% |
| Other operating charges | 640/8 | €13,401 | €15,127 | +€1,726 | +12.9% |
| Gross operating margin | 9900 | €119,074 | €102,145 | -€16,929 | -14.2% |
| Operating profit (loss) | 9901 | €82,797 | €67,957 | -€14,840 | -17.9% |
| Financial income | 75/76B | €3,325 | €1,336 | -€1,989 | -59.8% |
| Recurring financial income | 75 | €3,325 | €1,336 | -€1,989 | -59.8% |
| Financial charges | 65/66B | €1,684 | €1,300 | -€384 | -22.8% |
| Recurring financial charges | 65 | €1,684 | €1,300 | -€384 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €84,438 | €67,993 | -€16,445 | -19.5% |
| Income taxes | 67/77 | €15,891 | €11,074 | -€4,817 | -30.3% |
| Profit (loss) for the period | 9904 | €68,547 | €56,919 | -€11,628 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,547 | €56,919 | -€11,628 | -17.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.