Backstock: 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.
Backstock
Largest movements
- Receivables within one year -€85,750
down €85,750 (-54.0%), from €158,849 to €73,098
of which Trade receivables: -€91,452
- Deferred charges and accrued income +€73,000
new in 2024: €73,000
- Tangible fixed assets -€1,861
down €1,861 (-23.2%), from €8,023 to €6,162
of which Plant, machinery and equipment: -€1,271
- Other debts -€56,512
down €56,512 (-38.5%), from €146,758 to €90,246
- Trade debts +€24,709
up €24,709 (+254%), from €9,736 to €34,445
- Accrued charges and deferred income +€10,800
new in 2024: €10,800
- Tax, wage and social debts +€4,864
up €4,864 (+257%), from €1,895 to €6,759
- Gross operating margin +€4,881
up €4,881 (+97.8%), from €4,991 to €9,872
- Taxes +€2,642
up €2,642 (+235%), from €1,124 to €3,766
- Depreciation +€1,237
up €1,237 (+198%), from €624 to €1,861
- Financial income +€534
up €534 (+3,632%), from €15 to €549
- Other operating charges +€458
new in 2024: €458
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.
Derived cash bridge
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 | €170,208 | €155,008 | -€15,200 | -8.9% |
| Fixed assets | 21/28 | €8,023 | €6,162 | -€1,861 | -23.2% |
| Tangible fixed assets | 22/27 | €8,023 | €6,162 | -€1,861 | -23.2% |
| Plant, machinery and equipment | 23 | €5,084 | €3,813 | -€1,271 | -25.0% |
| Furniture and vehicles | 24 | €2,938 | €2,348 | -€590 | -20.1% |
| Current assets | 29/58 | €162,185 | €148,847 | -€13,339 | -8.2% |
| Amounts receivable within one year | 40/41 | €158,849 | €73,098 | -€85,750 | -54.0% |
| Trade receivables | 40 | €158,849 | €67,396 | -€91,452 | -57.6% |
| Other amounts receivable | 41 | - | €5,702 | +€5,702 | |
| Cash at bank and in hand | 54/58 | €3,337 | €2,748 | -€589 | -17.6% |
| Deferred charges and accrued income | 490/1 | - | €73,000 | +€73,000 | |
| Total equity and liabilities | 10/49 | €170,208 | €155,008 | -€15,200 | -8.9% |
| Equity | 10/15 | €11,093 | €12,758 | +€1,665 | +15.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,093 | €2,758 | +€1,665 | +152% |
| Distributable reserves | 133 | €1,093 | €2,758 | +€1,665 | +152% |
| Amounts payable | 17/49 | €159,115 | €142,250 | -€16,865 | -10.6% |
| Amounts payable within one year | 42/48 | €159,115 | €131,450 | -€27,665 | -17.4% |
| Trade debts | 44 | €9,736 | €34,445 | +€24,709 | +254% |
| Suppliers | 440/4 | €9,736 | €34,445 | +€24,709 | +254% |
| Advances received on contracts in progress | 46 | €726 | - | -€726 | |
| Taxes, remuneration and social security | 45 | €1,895 | €6,759 | +€4,864 | +257% |
| Taxes | 450/3 | €1,895 | €6,759 | +€4,864 | +257% |
| Other amounts payable | 47/48 | €146,758 | €90,246 | -€56,512 | -38.5% |
| Accrued charges and deferred income | 492/3 | - | €10,800 | +€10,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €624 | €1,861 | +€1,237 | +198% |
| Other operating charges | 640/8 | - | €458 | +€458 | |
| Gross operating margin | 9900 | €4,991 | €9,872 | +€4,881 | +97.8% |
| Operating profit (loss) | 9901 | €4,368 | €7,553 | +€3,186 | +72.9% |
| Financial income | 75/76B | €15 | €549 | +€534 | +3,632% |
| Recurring financial income | 75 | €15 | €549 | +€534 | +3,632% |
| Financial charges | 65/66B | €2,398 | €2,670 | +€272 | +11.3% |
| Recurring financial charges | 65 | €2,398 | €2,670 | +€272 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €1,984 | €5,431 | +€3,447 | +174% |
| Income taxes | 67/77 | €1,124 | €3,766 | +€2,642 | +235% |
| Profit (loss) for the period | 9904 | €860 | €1,665 | +€806 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €860 | €1,665 | +€806 | +93.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.