De Backer Koen: 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 Koen
Largest movements
- Cash +€13,925
up €13,925 (+40.4%), from €34,472 to €48,397
mainly Net result for the year (+€16,386) and Deferred charges and accrued income (+€2,377)
- Tangible fixed assets +€2,509
up €2,509 (+255.4%), from €983 to €3,492
- Deferred charges and accrued income -€2,377
down €2,377 (-91.0%), from €2,613 to €236
- Receivables within one year +€1,124
up €1,124 (+47.9%), from €2,348 to €3,472
of which Trade receivables: +€1,680
- Current investments +€603
up €603 (+70.9%), from €850 to €1,454
- Reserves +€16,386
up €16,386 (+59.7%), from €27,449 to €43,835
- Other debts -€2,617
down €2,617 (-64.0%), from €4,090 to €1,473
- Tax, wage and social debts +€1,524
up €1,524 (+37.5%), from €4,064 to €5,588
- Gross operating margin +€11,892
up €11,892 (+92.5%), from €12,851 to €24,743
- Taxes +€1,915
up €1,915 (+48.4%), from €3,958 to €5,872
- Depreciation +€1,523
up €1,523 (+1023.3%), from €149 to €1,671
- Other operating charges +€337
up €337 (+100.3%), from €336 to €673
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 | €41,266 | €57,050 | +€15,784 | +38.3% |
| Fixed assets | 21/28 | €983 | €3,492 | +€2,509 | +255.4% |
| Tangible fixed assets | 22/27 | €983 | €3,492 | +€2,509 | +255.4% |
| Furniture and vehicles | 24 | €983 | €3,492 | +€2,509 | +255.4% |
| Current assets | 29/58 | €40,283 | €53,558 | +€13,275 | +33.0% |
| Amounts receivable within one year | 40/41 | €2,348 | €3,472 | +€1,124 | +47.9% |
| Trade receivables | 40 | €1,792 | €3,472 | +€1,680 | +93.8% |
| Other amounts receivable | 41 | €556 | - | -€556 | |
| Current investments | 50/53 | €850 | €1,454 | +€603 | +70.9% |
| Cash at bank and in hand | 54/58 | €34,472 | €48,397 | +€13,925 | +40.4% |
| Deferred charges and accrued income | 490/1 | €2,613 | €236 | -€2,377 | -91.0% |
| Total equity and liabilities | 10/49 | €41,266 | €57,050 | +€15,784 | +38.3% |
| Equity | 10/15 | €32,449 | €48,835 | +€16,386 | +50.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,449 | €43,835 | +€16,386 | +59.7% |
| Distributable reserves | 133 | €27,449 | €43,835 | +€16,386 | +59.7% |
| Amounts payable | 17/49 | €8,817 | €8,215 | -€602 | -6.8% |
| Amounts payable within one year | 42/48 | €8,817 | €8,215 | -€602 | -6.8% |
| Trade debts | 44 | €663 | €1,154 | +€491 | +74.0% |
| Suppliers | 440/4 | €663 | €1,154 | +€491 | +74.0% |
| Taxes, remuneration and social security | 45 | €4,064 | €5,588 | +€1,524 | +37.5% |
| Taxes | 450/3 | €4,064 | €5,588 | +€1,524 | +37.5% |
| Other amounts payable | 47/48 | €4,090 | €1,473 | -€2,617 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149 | €1,671 | +€1,523 | +1023.3% |
| Other operating charges | 640/8 | €336 | €673 | +€337 | +100.3% |
| Gross operating margin | 9900 | €12,851 | €24,743 | +€11,892 | +92.5% |
| Operating profit (loss) | 9901 | €12,366 | €22,399 | +€10,033 | +81.1% |
| Financial income | 75/76B | €0 | €4 | +€4 | +2360.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +2360.0% |
| Financial charges | 65/66B | €31 | €144 | +€113 | +366.8% |
| Recurring financial charges | 65 | €31 | €144 | +€113 | +366.8% |
| Profit (loss) for the period before taxes | 9903 | €12,335 | €22,259 | +€9,923 | +80.4% |
| Income taxes | 67/77 | €3,958 | €5,872 | +€1,915 | +48.4% |
| Profit (loss) for the period | 9904 | €8,378 | €16,386 | +€8,009 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,378 | €16,386 | +€8,009 | +95.6% |
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 10 October 2026 via checked.be.