BACKman: 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.
BACKman
Largest movements
- Receivables after one year -€250,000
down €250,000 (-100.0%), from €250,000 to €0
- Receivables within one year +€127,138
up €127,138 (+68.5%), from €185,561 to €312,700
of which Other amounts receivable: +€129,347
- Cash -€91,134
down €91,134 (-17.4%), from €523,025 to €431,891
mainly Contributions, distributions and other (-€212,432) and Receivables within one year (-€127,138)
- Reserves -€135,820
down €135,820 (-21.2%), from €639,675 to €503,855
of which Distributable reserves: -€133,960
- Other debts -€80,355
down €80,355 (-27.4%), from €292,787 to €212,432
- Financial income +€8,148
up €8,148 (+103.5%), from €7,870 to €16,018
- Taxes +€2,722
up €2,722 (+9.1%), from €30,045 to €32,767
- Gross operating margin -€1,097
down €1,097 (-1.1%), from €101,461 to €100,364
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €976,417 | €760,353 | -€216,064 | -22.1% |
| Fixed assets | 21/28 | €15,177 | €12,736 | -€2,441 | -16.1% |
| Tangible fixed assets | 22/27 | €14,977 | €12,536 | -€2,441 | -16.3% |
| Furniture and vehicles | 24 | €1,214 | €1,352 | +€138 | +11.4% |
| Other tangible fixed assets | 26 | €13,763 | €11,184 | -€2,579 | -18.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €961,240 | €747,617 | -€213,623 | -22.2% |
| Amounts receivable after more than one year | 29 | €250,000 | €0 | -€250,000 | -100.0% |
| Other amounts receivable | 291 | €250,000 | €0 | -€250,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €185,561 | €312,700 | +€127,138 | +68.5% |
| Trade receivables | 40 | €13,159 | €10,950 | -€2,209 | -16.8% |
| Other amounts receivable | 41 | €172,403 | €301,750 | +€129,347 | +75.0% |
| Cash at bank and in hand | 54/58 | €523,025 | €431,891 | -€91,134 | -17.4% |
| Deferred charges and accrued income | 490/1 | €2,654 | €3,026 | +€372 | +14.0% |
| Total equity and liabilities | 10/49 | €976,417 | €760,353 | -€216,064 | -22.1% |
| Equity | 10/15 | €658,275 | €522,455 | -€135,820 | -20.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €639,675 | €503,855 | -€135,820 | -21.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €637,815 | €503,855 | -€133,960 | -21.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €318,141 | €237,898 | -€80,244 | -25.2% |
| Amounts payable within one year | 42/48 | €318,058 | €237,812 | -€80,247 | -25.2% |
| Trade debts | 44 | €1,638 | €4,283 | +€2,646 | +161.5% |
| Suppliers | 440/4 | €1,638 | €4,283 | +€2,646 | +161.5% |
| Taxes, remuneration and social security | 45 | €23,634 | €21,097 | -€2,537 | -10.7% |
| Taxes | 450/3 | €23,634 | €21,097 | -€2,537 | -10.7% |
| Other amounts payable | 47/48 | €292,787 | €212,432 | -€80,355 | -27.4% |
| Accrued charges and deferred income | 492/3 | €83 | €86 | +€3 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,176 | €3,710 | -€466 | -11.2% |
| Other operating charges | 640/8 | €2,374 | €3,164 | +€790 | +33.3% |
| Gross operating margin | 9900 | €101,461 | €100,364 | -€1,097 | -1.1% |
| Operating profit (loss) | 9901 | €94,911 | €93,490 | -€1,421 | -1.5% |
| Financial income | 75/76B | €7,870 | €16,018 | +€8,148 | +103.5% |
| Recurring financial income | 75 | €7,870 | €16,018 | +€8,148 | +103.5% |
| Financial charges | 65/66B | €102 | €130 | +€27 | +26.6% |
| Recurring financial charges | 65 | €102 | €130 | +€27 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €102,678 | €109,379 | +€6,701 | +6.5% |
| Income taxes | 67/77 | €30,045 | €32,767 | +€2,722 | +9.1% |
| Profit (loss) for the period | 9904 | €72,633 | €76,611 | +€3,978 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,633 | €76,611 | +€3,978 | +5.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.