DE BACKER & CO: 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 & CO
Largest movements
- Tangible fixed assets -€20,723
down €20,723 (-7.1%), from €293,823 to €273,101
of which Land and buildings: -€19,884
- Cash +€13,999
up €13,999 (+5.1%), from €276,992 to €290,990
mainly Depreciation (+€20,723) and Trade debts (+€2,915)
- Profit (loss) carried forward -€7,094
down €7,094 (-160.8%), from -€4,412 to -€11,506
- Gross operating margin -€6,270
down €6,270 (-27.9%), from €22,478 to €16,208
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 | €571,534 | €567,055 | -€4,480 | -0.8% |
| Fixed assets | 21/28 | €293,823 | €273,101 | -€20,723 | -7.1% |
| Tangible fixed assets | 22/27 | €293,823 | €273,101 | -€20,723 | -7.1% |
| Land and buildings | 22 | €292,328 | €272,444 | -€19,884 | -6.8% |
| Furniture and vehicles | 24 | €1,495 | €657 | -€838 | -56.1% |
| Current assets | 29/58 | €277,711 | €293,954 | +€16,243 | +5.8% |
| Amounts receivable within one year | 40/41 | - | €2,216 | +€2,216 | |
| Trade receivables | 40 | - | €2,216 | +€2,216 | |
| Cash at bank and in hand | 54/58 | €276,992 | €290,990 | +€13,999 | +5.1% |
| Deferred charges and accrued income | 490/1 | €719 | €748 | +€28 | +3.9% |
| Total equity and liabilities | 10/49 | €571,534 | €567,055 | -€4,480 | -0.8% |
| Equity | 10/15 | €535,588 | €528,494 | -€7,094 | -1.3% |
| Contributions | 10/11 | €540,000 | €540,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,412 | -€11,506 | -€7,094 | -160.8% |
| Amounts payable | 17/49 | €35,947 | €38,561 | +€2,614 | +7.3% |
| Amounts payable within one year | 42/48 | €33,947 | €36,501 | +€2,554 | +7.5% |
| Trade debts | 44 | - | €2,915 | +€2,915 | |
| Suppliers | 440/4 | - | €2,915 | +€2,915 | |
| Other amounts payable | 47/48 | €33,947 | €33,586 | -€361 | -1.1% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,060 | +€60 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,723 | €20,723 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,445 | €2,526 | +€81 | +3.3% |
| Gross operating margin | 9900 | €22,478 | €16,208 | -€6,270 | -27.9% |
| Operating profit (loss) | 9901 | -€690 | -€7,040 | -€6,350 | -920.3% |
| Financial charges | 65/66B | €50 | €53 | +€3 | +6.5% |
| Recurring financial charges | 65 | €50 | €53 | +€3 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€740 | -€7,094 | -€6,354 | -858.5% |
| Profit (loss) for the period | 9904 | -€740 | -€7,094 | -€6,354 | -858.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€740 | -€7,094 | -€6,354 | -858.5% |
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 7 October 2026 via checked.be.