De Backer N.A.C.: 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 N.A.C.
Largest movements
- Cash +€20,956
up €20,956 (+7.7%), from €273,064 to €294,021
mainly Net result for the year (+€106,384) and Tax, wage and social debts (+€6,289)
- Reserves +€37,647
up €37,647 (+16.7%), from €225,000 to €262,647
- Profit (loss) carried forward -€13,541
down €13,541 (-68.9%), from €19,662 to €6,120
- Other debts -€9,758
down €9,758 (-70.0%), from €13,935 to €4,177
- Tax, wage and social debts +€6,289
up €6,289 (+47.8%), from €13,162 to €19,451
- Gross operating margin +€20,507
up €20,507 (+16.6%), from €123,559 to €144,066
- Taxes +€10,072
up €10,072 (+38.3%), from €26,292 to €36,364
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.
Derived cash bridge
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 | €274,334 | €294,949 | +€20,615 | +7.5% |
| Formation expenses | 20 | €366 | €183 | -€183 | -50.1% |
| Fixed assets | 21/28 | €901 | €745 | -€156 | -17.3% |
| Tangible fixed assets | 22/27 | €901 | €745 | -€156 | -17.3% |
| Plant, machinery and equipment | 23 | - | €307 | +€307 | |
| Furniture and vehicles | 24 | €901 | €439 | -€462 | -51.3% |
| Current assets | 29/58 | €273,066 | €294,021 | +€20,955 | +7.7% |
| Amounts receivable within one year | 40/41 | €2 | €0 | -€2 | -100% |
| Other amounts receivable | 41 | €2 | €0 | -€2 | -100% |
| Cash at bank and in hand | 54/58 | €273,064 | €294,021 | +€20,956 | +7.7% |
| Total equity and liabilities | 10/49 | €274,334 | €294,949 | +€20,615 | +7.5% |
| Equity | 10/15 | €247,162 | €271,267 | +€24,106 | +9.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €225,000 | €262,647 | +€37,647 | +16.7% |
| Distributable reserves | 133 | €225,000 | €262,647 | +€37,647 | +16.7% |
| Profit (loss) carried forward | 14 | €19,662 | €6,120 | -€13,541 | -68.9% |
| Amounts payable | 17/49 | €27,172 | €23,682 | -€3,490 | -12.8% |
| Amounts payable within one year | 42/48 | €27,172 | €23,682 | -€3,490 | -12.8% |
| Trade debts | 44 | €75 | €54 | -€21 | -28.0% |
| Suppliers | 440/4 | €75 | €54 | -€21 | -28.0% |
| Taxes, remuneration and social security | 45 | €13,162 | €19,451 | +€6,289 | +47.8% |
| Taxes | 450/3 | €13,162 | €19,451 | +€6,289 | +47.8% |
| Other amounts payable | 47/48 | €13,935 | €4,177 | -€9,758 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €646 | €654 | +€8 | +1.3% |
| Other operating charges | 640/8 | €889 | €594 | -€295 | -33.2% |
| Gross operating margin | 9900 | €123,559 | €144,066 | +€20,507 | +16.6% |
| Operating profit (loss) | 9901 | €122,024 | €142,818 | +€20,793 | +17.0% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €74 | €70 | -€3 | -4.2% |
| Recurring financial charges | 65 | €74 | €70 | -€3 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €121,954 | €142,747 | +€20,793 | +17.1% |
| Income taxes | 67/77 | €26,292 | €36,364 | +€10,072 | +38.3% |
| Profit (loss) for the period | 9904 | €95,662 | €106,384 | +€10,722 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €95,662 | €106,384 | +€10,722 | +11.2% |
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 31 October 2026 via checked.be.