BackonTrack: 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.
BackonTrack
Largest movements
- Cash +€160,550
up €160,550 (+210.1%), from €76,403 to €236,954
mainly Other debts (+€376,469) and Net result for the year (+€189,533)
- Tangible fixed assets -€54,950
down €54,950 (-9.0%), from €612,383 to €557,433
of which Land and buildings: -€30,889
- Current investments +€30,000
up €30,000 (+120.0%), from €25,003 to €55,003
- Deferred charges and accrued income -€11,381
down €11,381 (-7.9%), from €144,048 to €132,667
- Other debts +€376,469
up €376,469, from €0 to €376,469
- Reserves -€253,371
down €253,371 (-100.0%), from €253,371 to €0
- Tax, wage and social debts +€52,889
up €52,889 (+162.9%), from €32,458 to €85,346
of which Taxes: +€50,539
- Trade debts -€25,663
down €25,663 (-82.5%), from €31,115 to €5,452
- Debts after one year -€20,978
down €20,978 (-4.1%), from €516,519 to €495,541
- Gross operating margin -€69,710
down €69,710 (-17.2%), from €404,924 to €335,214
- Taxes -€26,897
down €26,897 (-30.8%), from €87,458 to €60,561
- Depreciation +€13,967
up €13,967 (+29.1%), from €48,072 to €62,039
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 | €872,339 | €1,002,386 | +€130,048 | +14.9% |
| Fixed assets | 21/28 | €612,383 | €557,433 | -€54,950 | -9.0% |
| Tangible fixed assets | 22/27 | €612,383 | €557,433 | -€54,950 | -9.0% |
| Land and buildings | 22 | €521,479 | €490,591 | -€30,889 | -5.9% |
| Plant, machinery and equipment | 23 | €26,109 | €17,041 | -€9,068 | -34.7% |
| Furniture and vehicles | 24 | €64,794 | €49,801 | -€14,994 | -23.1% |
| Current assets | 29/58 | €259,956 | €444,954 | +€184,998 | +71.2% |
| Amounts receivable within one year | 40/41 | €14,501 | €20,329 | +€5,828 | +40.2% |
| Trade receivables | 40 | €10,562 | €9,340 | -€1,222 | -11.6% |
| Other amounts receivable | 41 | €3,939 | €10,989 | +€7,050 | +179.0% |
| Current investments | 50/53 | €25,003 | €55,003 | +€30,000 | +120.0% |
| Cash at bank and in hand | 54/58 | €76,403 | €236,954 | +€160,550 | +210.1% |
| Deferred charges and accrued income | 490/1 | €144,048 | €132,667 | -€11,381 | -7.9% |
| Total equity and liabilities | 10/49 | €872,339 | €1,002,386 | +€130,048 | +14.9% |
| Equity | 10/15 | €271,971 | €18,600 | -€253,371 | -93.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €253,371 | €0 | -€253,371 | -100.0% |
| Distributable reserves | 133 | €253,371 | €0 | -€253,371 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €600,367 | €983,786 | +€383,419 | +63.9% |
| Amounts payable after more than one year | 17 | €516,519 | €495,541 | -€20,978 | -4.1% |
| Financial debts | 170/4 | €516,519 | €495,541 | -€20,978 | -4.1% |
| Amounts payable within one year | 42/48 | €83,848 | €488,246 | +€404,397 | +482.3% |
| Current portion of amounts payable after more than one year | 42 | €20,275 | €20,978 | +€703 | +3.5% |
| Trade debts | 44 | €31,115 | €5,452 | -€25,663 | -82.5% |
| Suppliers | 440/4 | €31,115 | €5,452 | -€25,663 | -82.5% |
| Taxes, remuneration and social security | 45 | €32,458 | €85,346 | +€52,889 | +162.9% |
| Taxes | 450/3 | €32,458 | €82,996 | +€50,539 | +155.7% |
| Remuneration and social security | 454/9 | - | €2,350 | +€2,350 | |
| Other amounts payable | 47/48 | €0 | €376,469 | +€376,469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,072 | €62,039 | +€13,967 | +29.1% |
| Other operating charges | 640/8 | €685 | €4,043 | +€3,358 | +490.1% |
| Gross operating margin | 9900 | €404,924 | €335,214 | -€69,710 | -17.2% |
| Operating profit (loss) | 9901 | €356,167 | €269,131 | -€87,036 | -24.4% |
| Financial income | 75/76B | €4 | €11 | +€8 | +220.3% |
| Recurring financial income | 75 | €4 | €11 | +€8 | +220.3% |
| Financial charges | 65/66B | €15,342 | €19,049 | +€3,707 | +24.2% |
| Recurring financial charges | 65 | €15,342 | €19,049 | +€3,707 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €340,829 | €250,094 | -€90,735 | -26.6% |
| Income taxes | 67/77 | €87,458 | €60,561 | -€26,897 | -30.8% |
| Profit (loss) for the period | 9904 | €253,371 | €189,533 | -€63,838 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €253,371 | €189,533 | -€63,838 | -25.2% |
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 29 September 2026 via checked.be.