DE BACKER: 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.
DE BACKER
Largest movements
- Receivables within one year -€27,566
down €27,566 (-36.0%), from €76,614 to €49,048
of which Other amounts receivable: -€19,484
- Tangible fixed assets -€20,998
down €20,998 (-28.0%), from €75,019 to €54,021
of which Furniture and vehicles: -€16,798
- Stocks and contracts +€16,000
up €16,000 (+34.4%), from €46,500 to €62,500
- Cash -€13,941
down €13,941 (-13.9%), from €100,389 to €86,447
mainly Net result for the year (-€40,456) and Other debts (-€18,457)
- Reserves -€40,456
down €40,456 (-17.4%), from €232,057 to €191,601
of which Distributable reserves: -€40,456
- Other debts -€18,457
down €18,457 (-37.3%), from €49,511 to €31,054
- Trade debts +€13,563
up €13,563 (+403%), from €3,367 to €16,930
- Gross operating margin -€33,743
down €33,743, from €16,212 to -€17,531
- Taxes -€2,918
down €2,918 (-100%), from €2,918 to €0
- Financial charges -€406
down €406 (-93.4%), from €434 to €29
- Financial income -€387
down €387 (-100%), from €387 to €0
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.
Derived cash bridge
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 | €303,526 | €258,177 | -€45,349 | -14.9% |
| Fixed assets | 21/28 | €80,023 | €59,025 | -€20,998 | -26.2% |
| Tangible fixed assets | 22/27 | €75,019 | €54,021 | -€20,998 | -28.0% |
| Plant, machinery and equipment | 23 | €12,600 | €8,400 | -€4,200 | -33.3% |
| Furniture and vehicles | 24 | €62,419 | €45,621 | -€16,798 | -26.9% |
| Financial fixed assets | 28 | €5,005 | €5,005 | = | 0.0% |
| Current assets | 29/58 | €223,503 | €199,152 | -€24,351 | -10.9% |
| Stocks and contracts in progress | 3 | €46,500 | €62,500 | +€16,000 | +34.4% |
| Stocks | 30/36 | €46,500 | €62,500 | +€16,000 | +34.4% |
| Amounts receivable within one year | 40/41 | €76,614 | €49,048 | -€27,566 | -36.0% |
| Trade receivables | 40 | €55,502 | €47,420 | -€8,082 | -14.6% |
| Other amounts receivable | 41 | €21,112 | €1,628 | -€19,484 | -92.3% |
| Cash at bank and in hand | 54/58 | €100,389 | €86,447 | -€13,941 | -13.9% |
| Deferred charges and accrued income | 490/1 | - | €1,156 | +€1,156 | |
| Total equity and liabilities | 10/49 | €303,526 | €258,177 | -€45,349 | -14.9% |
| Equity | 10/15 | €250,649 | €210,193 | -€40,456 | -16.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €232,057 | €191,601 | -€40,456 | -17.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €230,197 | €189,741 | -€40,456 | -17.6% |
| Amounts payable | 17/49 | €52,878 | €47,984 | -€4,893 | -9.3% |
| Amounts payable within one year | 42/48 | €52,878 | €47,984 | -€4,893 | -9.3% |
| Trade debts | 44 | €3,367 | €16,930 | +€13,563 | +403% |
| Suppliers | 440/4 | €3,367 | €16,930 | +€13,563 | +403% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €49,511 | €31,054 | -€18,457 | -37.3% |
| Remuneration, social security and pensions | 62 | €0 | €148 | +€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,998 | €20,998 | = | 0.0% |
| Other operating charges | 640/8 | €1,842 | €1,750 | -€92 | -5.0% |
| Gross operating margin | 9900 | €16,212 | -€17,531 | -€33,743 | |
| Operating profit (loss) | 9901 | -€6,628 | -€40,427 | -€33,799 | -510% |
| Financial income | 75/76B | €387 | €0 | -€387 | -100% |
| Recurring financial income | 75 | €387 | €0 | -€387 | -100% |
| Financial charges | 65/66B | €434 | €29 | -€406 | -93.4% |
| Recurring financial charges | 65 | €434 | €29 | -€406 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,675 | -€40,456 | -€33,781 | -506% |
| Income taxes | 67/77 | €2,918 | €0 | -€2,918 | -100% |
| Profit (loss) for the period | 9904 | -€9,593 | -€40,456 | -€30,863 | -322% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,593 | -€40,456 | -€30,863 | -322% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.