DE BACKER BENOIT: 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.
DE BACKER BENOIT
Largest movements
- Cash +€43,128
up €43,128 (+37.9%), from €113,839 to €156,968
mainly Net result for the year (+€44,248) and Depreciation (+€17,840)
- Tangible fixed assets -€17,840
down €17,840 (-25.5%), from €69,956 to €52,116
of which Furniture and vehicles: -€16,552
- Receivables within one year +€3,254
up €3,254 (+4.6%), from €70,010 to €73,264
of which Other amounts receivable: +€5,914
- Profit (loss) carried forward +€46,851
up €46,851 (+27372.9%), from €171 to €47,023
- Reserves -€13,130
down €13,130 (-6.3%), from €208,809 to €195,680
of which Distributable reserves: -€10,526
- Tax, wage and social debts +€7,313
up €7,313 (+1043.1%), from €701 to €8,014
- Debts after one year -€6,174
down €6,174 (-43.3%), from €14,248 to €8,074
- Gross operating margin -€118,517
down €118,517 (-57.2%), from €207,122 to €88,604
- Taxes -€28,893
down €28,893 (-56.3%), from €51,334 to €22,441
- Financial charges -€2,745
down €2,745 (-58.8%), from €4,669 to €1,924
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 | €256,697 | €287,967 | +€31,270 | +12.2% |
| Fixed assets | 21/28 | €69,956 | €52,116 | -€17,840 | -25.5% |
| Tangible fixed assets | 22/27 | €69,956 | €52,116 | -€17,840 | -25.5% |
| Land and buildings | 22 | €24,329 | €23,518 | -€811 | -3.3% |
| Plant, machinery and equipment | 23 | €111 | - | -€111 | |
| Furniture and vehicles | 24 | €44,418 | €27,866 | -€16,552 | -37.3% |
| Other tangible fixed assets | 26 | €1,098 | €732 | -€366 | -33.3% |
| Current assets | 29/58 | €186,741 | €235,851 | +€49,110 | +26.3% |
| Amounts receivable within one year | 40/41 | €70,010 | €73,264 | +€3,254 | +4.6% |
| Trade receivables | 40 | €13,242 | €10,582 | -€2,660 | -20.1% |
| Other amounts receivable | 41 | €56,767 | €62,682 | +€5,914 | +10.4% |
| Cash at bank and in hand | 54/58 | €113,839 | €156,968 | +€43,128 | +37.9% |
| Deferred charges and accrued income | 490/1 | €2,892 | €5,620 | +€2,728 | +94.3% |
| Total equity and liabilities | 10/49 | €256,697 | €287,967 | +€31,270 | +12.2% |
| Equity | 10/15 | €227,581 | €261,302 | +€33,722 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €208,809 | €195,680 | -€13,130 | -6.3% |
| Tax-exempt reserves | 132 | €8,480 | €5,877 | -€2,603 | -30.7% |
| Distributable reserves | 133 | €200,329 | €189,803 | -€10,526 | -5.3% |
| Profit (loss) carried forward | 14 | €171 | €47,023 | +€46,851 | +27372.9% |
| Provisions and deferred taxes | 16 | €2,827 | €1,959 | -€868 | -30.7% |
| Deferred taxes | 168 | €2,827 | €1,959 | -€868 | -30.7% |
| Amounts payable | 17/49 | €26,290 | €24,706 | -€1,584 | -6.0% |
| Amounts payable after more than one year | 17 | €14,248 | €8,074 | -€6,174 | -43.3% |
| Financial debts | 170/4 | €14,248 | €8,074 | -€6,174 | -43.3% |
| Amounts payable within one year | 42/48 | €9,301 | €15,736 | +€6,435 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €8,491 | €6,174 | -€2,317 | -27.3% |
| Trade debts | 44 | €109 | €1,549 | +€1,440 | +1317.8% |
| Suppliers | 440/4 | €109 | €1,549 | +€1,440 | +1317.8% |
| Taxes, remuneration and social security | 45 | €701 | €8,014 | +€7,313 | +1043.1% |
| Taxes | 450/3 | €701 | €8,014 | +€7,313 | +1043.1% |
| Accrued charges and deferred income | 492/3 | €2,741 | €896 | -€1,845 | -67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,832 | €17,840 | +€7 | 0.0% |
| Other operating charges | 640/8 | €3,151 | €4,856 | +€1,705 | +54.1% |
| Gross operating margin | 9900 | €207,122 | €88,604 | -€118,517 | -57.2% |
| Operating profit (loss) | 9901 | €186,138 | €65,908 | -€120,229 | -64.6% |
| Financial income | 75/76B | €2,280 | €1,837 | -€443 | -19.4% |
| Recurring financial income | 75 | €2,280 | €1,837 | -€443 | -19.4% |
| Financial charges | 65/66B | €4,669 | €1,924 | -€2,745 | -58.8% |
| Recurring financial charges | 65 | €4,669 | €1,924 | -€2,745 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €183,749 | €65,821 | -€117,927 | -64.2% |
| Transfer from deferred taxes | 780 | €868 | €868 | = | 0.0% |
| Income taxes | 67/77 | €51,334 | €22,441 | -€28,893 | -56.3% |
| Profit (loss) for the period | 9904 | €133,282 | €44,248 | -€89,034 | -66.8% |
| Transfer from tax-exempt reserves | 789 | €2,603 | €2,603 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €135,885 | €46,851 | -€89,034 | -65.5% |
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.