Backup2: 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.
Backup2
Largest movements
- Cash +€10,194
up €10,194 (+71.2%), from €14,308 to €24,503
mainly Other debts (+€38,729) and Net result for the year (+€28,620)
- Receivables within one year -€4,496
no longer reported in 2025 (was €4,496)
- Tangible fixed assets -€1,861
down €1,861 (-8.0%), from €23,275 to €21,414
of which Furniture and vehicles: -€2,548
- Deferred charges and accrued income +€728
new in 2025: €728
- Other debts +€38,729
up €38,729 (+1186.4%), from €3,264 to €41,994
- Reserves -€32,809
no longer reported in 2025 (was €32,809)
- Current portion of long-term debt -€2,365
no longer reported in 2025 (was €2,365)
- Tax, wage and social debts +€1,658
new in 2025: €1,658
- Accrued charges and deferred income -€951
no longer reported in 2025 (was €951)
- Gross operating margin +€12,120
up €12,120 (+35.6%), from €34,041 to €46,161
- Taxes +€2,994
up €2,994 (+58.0%), from €5,165 to €8,158
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 | €42,078 | €46,645 | +€4,566 | +10.9% |
| Fixed assets | 21/28 | €23,275 | €21,414 | -€1,861 | -8.0% |
| Tangible fixed assets | 22/27 | €23,275 | €21,414 | -€1,861 | -8.0% |
| Plant, machinery and equipment | 23 | €6,760 | €9,012 | +€2,252 | +33.3% |
| Furniture and vehicles | 24 | €2,548 | €0 | -€2,548 | -100.0% |
| Other tangible fixed assets | 26 | €13,967 | €12,402 | -€1,565 | -11.2% |
| Current assets | 29/58 | €18,804 | €25,231 | +€6,427 | +34.2% |
| Amounts receivable within one year | 40/41 | €4,496 | - | -€4,496 | |
| Other amounts receivable | 41 | €4,496 | - | -€4,496 | |
| Cash at bank and in hand | 54/58 | €14,308 | €24,503 | +€10,194 | +71.2% |
| Deferred charges and accrued income | 490/1 | - | €728 | +€728 | |
| Total equity and liabilities | 10/49 | €42,078 | €46,645 | +€4,566 | +10.9% |
| Equity | 10/15 | €35,309 | €2,500 | -€32,809 | -92.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €32,809 | - | -€32,809 | |
| Distributable reserves | 133 | €32,809 | - | -€32,809 | |
| Amounts payable | 17/49 | €6,769 | €44,145 | +€37,376 | +552.2% |
| Amounts payable within one year | 42/48 | €5,818 | €44,145 | +€38,327 | +658.8% |
| Current portion of amounts payable after more than one year | 42 | €2,365 | - | -€2,365 | |
| Trade debts | 44 | €188 | €493 | +€304 | +161.5% |
| Suppliers | 440/4 | €188 | €493 | +€304 | +161.5% |
| Taxes, remuneration and social security | 45 | - | €1,658 | +€1,658 | |
| Taxes | 450/3 | - | €1,658 | +€1,658 | |
| Other amounts payable | 47/48 | €3,264 | €41,994 | +€38,729 | +1186.4% |
| Accrued charges and deferred income | 492/3 | €951 | - | -€951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,287 | €7,080 | -€207 | -2.8% |
| Other operating charges | 640/8 | €708 | €633 | -€75 | -10.6% |
| Gross operating margin | 9900 | €34,041 | €46,161 | +€12,120 | +35.6% |
| Operating profit (loss) | 9901 | €26,046 | €38,448 | +€12,402 | +47.6% |
| Financial charges | 65/66B | €1,974 | €1,670 | -€304 | -15.4% |
| Recurring financial charges | 65 | €1,974 | €1,670 | -€304 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €24,072 | €36,778 | +€12,706 | +52.8% |
| Income taxes | 67/77 | €5,165 | €8,158 | +€2,994 | +58.0% |
| Profit (loss) for the period | 9904 | €18,908 | €28,620 | +€9,712 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,908 | €28,620 | +€9,712 | +51.4% |
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 6 October 2026 via checked.be.