DE BACKER CP: what changed
What changed
DE BACKER CP
NACE 47.721, Retail sale of footwear
filed annual accounts (NBB)
Net result for the year
€36,077
2024 · €37,803-€1,726
Equity
€264,648
2024 · €229,321+€35,327
Cash
€4,652
2024 · €8,007-€3,355
Balance sheet total
€334,279
2024 · €332,933+€1,346
Largest movements
Assets
- Receivables within one year +€37,956
up €37,956 (+53.1%), from €71,427 to €109,383
of which Other amounts receivable: +€29,968
- Receivables after one year -€18,500
down €18,500 (-18.9%), from €98,000 to €79,500
- Tangible fixed assets -€17,932
down €17,932 (-25.6%), from €69,977 to €52,045
of which Furniture and vehicles: -€16,384
- Current investments +€10,854
new in 2025: €10,854
- Deferred charges and accrued income -€4,554
down €4,554 (-37.0%), from €12,310 to €7,756
Equity and liabilities
- Reserves +€35,327
up €35,327 (+19.3%), from €182,902 to €218,229
of which Distributable reserves: +€35,327
- Current portion of long-term debt -€14,169
down €14,169 (-61.1%), from €23,196 to €9,028
- Debts after one year -€9,028
down €9,028 (-26.2%), from €34,475 to €25,448
- Short-term financial debts -€8,515
down €8,515 (-100%), from €8,515 to €0
- Trade debts -€4,514
down €4,514 (-25.5%), from €17,690 to €13,176
Income statement
- Depreciation +€5,301
up €5,301 (+39.8%), from €13,314 to €18,615
- Gross operating margin -€3,518
down €3,518 (-4.7%), from €74,713 to €71,194
- Write-downs +€2,634
up €2,634, from €0 to €2,634
- Financial charges -€1,168
down €1,168 (-23.0%), from €5,076 to €3,908
- Financial income -€948
down €948 (-13.4%), from €7,082 to €6,134
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€37,803
Gross operating margin
-€3,518
Depreciation
-€5,301
Write-downs
-€2,634
Other operating charges
+€270
Other operating items
+€9,123
Financial income
-€948
Financial charges
+€1,168
Taxes
+€114
Result 2025
€36,077
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€39,961
Investment
-€10,854
Financing
-€32,461
Cash 2024
€8,007
From operations (derived)
+€39,961
Net result for the year
+€36,077
Depreciation
+€18,615
Receivables after one year
+€18,500
Stocks and contracts
+€2,441
Receivables within one year
-€37,956
Deferred charges and accrued income
+€4,554
Trade debts
-€4,514
Tax, wage and social debts
-€1,582
Other debts
+€750
Accrued charges and deferred income
+€3,077
Investment (derived)
-€10,854
Current investments
-€10,854
Financing
-€32,461
Debts after one year
-€9,028
Current portion of long-term debt
-€14,169
Short-term financial debts
-€8,515
Contributions, distributions and other
-€750
Cash 2025
€4,652
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,933 | €334,279 | +€1,346 | +0.4% |
| Fixed assets | 21/28 | €72,095 | €53,480 | -€18,615 | -25.8% |
| Intangible fixed assets | 21 | €2,118 | €1,435 | -€683 | -32.2% |
| Tangible fixed assets | 22/27 | €69,977 | €52,045 | -€17,932 | -25.6% |
| Plant, machinery and equipment | 23 | €3,475 | €1,927 | -€1,548 | -44.5% |
| Furniture and vehicles | 24 | €66,502 | €50,118 | -€16,384 | -24.6% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €260,837 | €280,798 | +€19,961 | +7.7% |
| Amounts receivable after more than one year | 29 | €98,000 | €79,500 | -€18,500 | -18.9% |
| Other amounts receivable | 291 | €98,000 | €79,500 | -€18,500 | -18.9% |
| Stocks and contracts in progress | 3 | €71,094 | €68,653 | -€2,441 | -3.4% |
| Stocks | 30/36 | €71,094 | €68,653 | -€2,441 | -3.4% |
| Amounts receivable within one year | 40/41 | €71,427 | €109,383 | +€37,956 | +53.1% |
| Trade receivables | 40 | €42,139 | €50,127 | +€7,989 | +19.0% |
| Other amounts receivable | 41 | €29,288 | €59,256 | +€29,968 | +102% |
| Current investments | 50/53 | - | €10,854 | +€10,854 | |
| Cash at bank and in hand | 54/58 | €8,007 | €4,652 | -€3,355 | -41.9% |
| Deferred charges and accrued income | 490/1 | €12,310 | €7,756 | -€4,554 | -37.0% |
| Total equity and liabilities | 10/49 | €332,933 | €334,279 | +€1,346 | +0.4% |
| Equity | 10/15 | €229,321 | €264,648 | +€35,327 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,902 | €218,229 | +€35,327 | +19.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €182,902 | €218,229 | +€35,327 | +19.3% |
| Profit (loss) carried forward | 14 | €27,818 | €27,818 | = | 0.0% |
| Amounts payable | 17/49 | €103,612 | €69,631 | -€33,981 | -32.8% |
| Amounts payable after more than one year | 17 | €34,475 | €25,448 | -€9,028 | -26.2% |
| Financial debts | 170/4 | €34,475 | €25,448 | -€9,028 | -26.2% |
| Amounts payable within one year | 42/48 | €68,754 | €40,723 | -€28,031 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €23,196 | €9,028 | -€14,169 | -61.1% |
| Financial debts | 43 | €8,515 | €0 | -€8,515 | -100% |
| Credit institutions | 430/8 | €8,515 | €0 | -€8,515 | -100% |
| Trade debts | 44 | €17,690 | €13,176 | -€4,514 | -25.5% |
| Suppliers | 440/4 | €17,690 | €13,176 | -€4,514 | -25.5% |
| Taxes, remuneration and social security | 45 | €19,352 | €17,770 | -€1,582 | -8.2% |
| Taxes | 450/3 | €19,352 | €17,770 | -€1,582 | -8.2% |
| Other amounts payable | 47/48 | - | €750 | +€750 | |
| Accrued charges and deferred income | 492/3 | €383 | €3,460 | +€3,077 | +803% |
| Non-recurring operating income | 76A | €4,463 | €0 | -€4,463 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,314 | €18,615 | +€5,301 | +39.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €2,634 | +€2,634 | |
| Other operating charges | 640/8 | €1,190 | €920 | -€270 | -22.7% |
| Non-recurring operating charges | 66A | €9,123 | €0 | -€9,123 | -100% |
| Gross operating margin | 9900 | €74,713 | €71,194 | -€3,518 | -4.7% |
| Operating profit (loss) | 9901 | €51,086 | €49,025 | -€2,061 | -4.0% |
| Financial income | 75/76B | €7,082 | €6,134 | -€948 | -13.4% |
| Recurring financial income | 75 | €7,082 | €6,134 | -€948 | -13.4% |
| Financial charges | 65/66B | €5,076 | €3,908 | -€1,168 | -23.0% |
| Recurring financial charges | 65 | €5,076 | €3,908 | -€1,168 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €53,092 | €51,251 | -€1,840 | -3.5% |
| Income taxes | 67/77 | €15,288 | €15,174 | -€114 | -0.7% |
| Profit (loss) for the period | 9904 | €37,803 | €36,077 | -€1,726 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,803 | €36,077 | -€1,726 | -4.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.