DE BACKER CONSTRUCTIE: 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 CONSTRUCTIE
Largest movements
- Cash +€25,192
up €25,192 (+16.8%), from €150,032 to €175,224
mainly Depreciation (+€16,042) and Net result for the year (+€13,918)
- Tangible fixed assets -€16,042
down €16,042 (-47.1%), from €34,051 to €18,009
of which Furniture and vehicles: -€8,185
- Stocks and contracts +€8,099
up €8,099 (+57.7%), from €14,030 to €22,129
of which Contracts in progress: +€6,349
- Deferred charges and accrued income +€3,480
up €3,480 (+85.3%), from €4,079 to €7,559
- Receivables within one year +€2,676
up €2,676 (+19.3%), from €13,878 to €16,554
of which Other amounts receivable: +€6,795
- Reserves +€13,915
up €13,915 (+16.0%), from €86,870 to €100,785
of which Distributable reserves: +€13,915
- Other debts +€9,254
up €9,254 (+17.4%), from €53,255 to €62,509
- Financial income -€3,382
down €3,382 (-87.6%), from €3,859 to €477
- Depreciation -€1,936
down €1,936 (-10.8%), from €17,978 to €16,042
- Gross operating margin +€835
up €835 (+2.1%), from €39,624 to €40,459
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,070 | €239,475 | +€23,405 | +10.8% |
| Fixed assets | 21/28 | €34,052 | €18,010 | -€16,042 | -47.1% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €34,051 | €18,009 | -€16,042 | -47.1% |
| Land and buildings | 22 | €4,434 | €3,335 | -€1,099 | -24.8% |
| Plant, machinery and equipment | 23 | €11,048 | €4,290 | -€6,758 | -61.2% |
| Furniture and vehicles | 24 | €18,569 | €10,385 | -€8,185 | -44.1% |
| Current assets | 29/58 | €182,018 | €221,465 | +€39,447 | +21.7% |
| Stocks and contracts in progress | 3 | €14,030 | €22,129 | +€8,099 | +57.7% |
| Stocks | 30/36 | €10,790 | €12,540 | +€1,750 | +16.2% |
| Contracts in progress | 37 | €3,240 | €9,589 | +€6,349 | +196.0% |
| Amounts receivable within one year | 40/41 | €13,878 | €16,554 | +€2,676 | +19.3% |
| Trade receivables | 40 | €13,878 | €9,759 | -€4,119 | -29.7% |
| Other amounts receivable | 41 | - | €6,795 | +€6,795 | |
| Cash at bank and in hand | 54/58 | €150,032 | €175,224 | +€25,192 | +16.8% |
| Deferred charges and accrued income | 490/1 | €4,079 | €7,559 | +€3,480 | +85.3% |
| Total equity and liabilities | 10/49 | €216,070 | €239,475 | +€23,405 | +10.8% |
| Equity | 10/15 | €158,106 | €172,023 | +€13,918 | +8.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €86,870 | €100,785 | +€13,915 | +16.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €84,870 | €98,785 | +€13,915 | +16.4% |
| Profit (loss) carried forward | 14 | €51,236 | €51,238 | +€3 | 0.0% |
| Amounts payable | 17/49 | €57,964 | €67,452 | +€9,487 | +16.4% |
| Amounts payable within one year | 42/48 | €54,956 | €64,152 | +€9,197 | +16.7% |
| Trade debts | 44 | €168 | €937 | +€769 | +457.6% |
| Suppliers | 440/4 | €168 | €937 | +€769 | +457.6% |
| Taxes, remuneration and social security | 45 | €1,533 | €706 | -€826 | -53.9% |
| Taxes | 450/3 | €1,533 | €706 | -€826 | -53.9% |
| Other amounts payable | 47/48 | €53,255 | €62,509 | +€9,254 | +17.4% |
| Accrued charges and deferred income | 492/3 | €3,009 | €3,299 | +€291 | +9.7% |
| Non-recurring operating income | 76A | - | €6,500 | +€6,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,978 | €16,042 | -€1,936 | -10.8% |
| Other operating charges | 640/8 | €901 | €928 | +€27 | +3.0% |
| Gross operating margin | 9900 | €39,624 | €40,459 | +€835 | +2.1% |
| Operating profit (loss) | 9901 | €20,745 | €23,489 | +€2,744 | +13.2% |
| Financial income | 75/76B | €3,859 | €477 | -€3,382 | -87.6% |
| Recurring financial income | 75 | €3,859 | €477 | -€3,382 | -87.6% |
| Financial charges | 65/66B | €3,048 | €3,342 | +€295 | +9.7% |
| Recurring financial charges | 65 | €3,048 | €3,342 | +€295 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €21,556 | €20,624 | -€932 | -4.3% |
| Income taxes | 67/77 | €7,050 | €6,706 | -€344 | -4.9% |
| Profit (loss) for the period | 9904 | €14,506 | €13,918 | -€588 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,506 | €13,918 | -€588 | -4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.