De Backer-Advies: 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-Advies
Largest movements
- Cash -€11,714
down €11,714 (-11.2%), from €104,448 to €92,734
mainly Net result for the year (-€18,804) and Other debts (-€2,194)
- Tangible fixed assets -€9,291
down €9,291 (-50.0%), from €18,583 to €9,292
- Profit (loss) carried forward -€18,804
down €18,804 (-55.8%), from -€33,686 to -€52,490
- Other debts -€2,194
down €2,194 (-23.3%), from €9,427 to €7,233
- Turnover -€2,361
down €2,361 (-45.6%), from €5,178 to €2,817
- Gross operating margin -€2,287
down €2,287 (-33.1%), from €6,910 to €4,623
- Other operating charges +€379
up €379 (+2.8%), from €13,716 to €14,095
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 | €123,272 | €102,264 | -€21,008 | -17.0% |
| Fixed assets | 21/28 | €18,583 | €9,292 | -€9,291 | -50.0% |
| Tangible fixed assets | 22/27 | €18,583 | €9,292 | -€9,291 | -50.0% |
| Furniture and vehicles | 24 | €18,583 | €9,292 | -€9,291 | -50.0% |
| Current assets | 29/58 | €104,689 | €92,972 | -€11,717 | -11.2% |
| Amounts receivable after more than one year | 29 | €241 | €238 | -€3 | -1.2% |
| Other amounts receivable | 291 | €241 | €238 | -€3 | -1.2% |
| Cash at bank and in hand | 54/58 | €104,448 | €92,734 | -€11,714 | -11.2% |
| Total equity and liabilities | 10/49 | €123,272 | €102,264 | -€21,008 | -17.0% |
| Equity | 10/15 | €113,797 | €94,993 | -€18,804 | -16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,883 | €128,883 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €127,023 | €127,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,686 | -€52,490 | -€18,804 | -55.8% |
| Amounts payable | 17/49 | €9,475 | €7,271 | -€2,204 | -23.3% |
| Amounts payable within one year | 42/48 | €9,475 | €7,271 | -€2,204 | -23.3% |
| Trade debts | 44 | €48 | €38 | -€10 | -20.8% |
| Suppliers | 440/4 | €48 | €38 | -€10 | -20.8% |
| Other amounts payable | 47/48 | €9,427 | €7,233 | -€2,194 | -23.3% |
| Turnover | 70 | €5,178 | €2,817 | -€2,361 | -45.6% |
| Non-recurring operating income | 76A | €1,732 | €1,806 | +€74 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,292 | €9,292 | = | 0.0% |
| Other operating charges | 640/8 | €13,716 | €14,095 | +€379 | +2.8% |
| Gross operating margin | 9900 | €6,910 | €4,623 | -€2,287 | -33.1% |
| Operating profit (loss) | 9901 | -€16,098 | -€18,764 | -€2,666 | -16.6% |
| Financial charges | 65/66B | €43 | €40 | -€3 | -7.0% |
| Recurring financial charges | 65 | €43 | €40 | -€3 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,141 | -€18,804 | -€2,663 | -16.5% |
| Profit (loss) for the period | 9904 | -€16,141 | -€18,804 | -€2,663 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,141 | -€18,804 | -€2,663 | -16.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.