DE BACKERE & 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 BACKERE & C°
Largest movements
- Cash +€195,543
up €195,543 (+35.9%), from €544,711 to €740,254
mainly Net result for the year (+€174,094) and Receivables within one year (+€69,730)
- Receivables within one year -€69,730
down €69,730 (-20.1%), from €346,735 to €277,005
of which Trade receivables: -€62,680
- Reserves +€89,103
up €89,103 (+12.0%), from €745,275 to €834,378
of which Distributable reserves: +€89,103
- Debts after one year +€48,851
up €48,851 (+17.3%), from €282,509 to €331,360
of which Other amounts payable: +€48,851
- Trade debts -€46,882
down €46,882 (-25.0%), from €187,524 to €140,642
- Other debts +€28,391
up €28,391 (+50.2%), from €56,600 to €84,991
- Gross operating margin -€92,884
down €92,884 (-22.8%), from €407,376 to €314,492
- Taxes -€33,621
down €33,621 (-30.2%), from €111,407 to €77,786
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 | €1,368,688 | €1,486,481 | +€117,792 | +8.6% |
| Fixed assets | 21/28 | €460,787 | €453,398 | -€7,388 | -1.6% |
| Tangible fixed assets | 22/27 | €460,787 | €453,398 | -€7,388 | -1.6% |
| Land and buildings | 22 | €439,201 | €421,486 | -€17,715 | -4.0% |
| Plant, machinery and equipment | 23 | €5,578 | €9,599 | +€4,021 | +72.1% |
| Furniture and vehicles | 24 | €16,008 | €22,313 | +€6,305 | +39.4% |
| Current assets | 29/58 | €907,902 | €1,033,082 | +€125,181 | +13.8% |
| Stocks and contracts in progress | 3 | €12,315 | €10,265 | -€2,050 | -16.6% |
| Stocks | 30/36 | €12,315 | €10,265 | -€2,050 | -16.6% |
| Amounts receivable within one year | 40/41 | €346,735 | €277,005 | -€69,730 | -20.1% |
| Trade receivables | 40 | €330,645 | €267,965 | -€62,680 | -19.0% |
| Other amounts receivable | 41 | €16,090 | €9,040 | -€7,051 | -43.8% |
| Cash at bank and in hand | 54/58 | €544,711 | €740,254 | +€195,543 | +35.9% |
| Deferred charges and accrued income | 490/1 | €4,141 | €5,559 | +€1,418 | +34.2% |
| Total equity and liabilities | 10/49 | €1,368,688 | €1,486,481 | +€117,792 | +8.6% |
| Equity | 10/15 | €763,875 | €852,978 | +€89,103 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €745,275 | €834,378 | +€89,103 | +12.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €32,856 | €32,856 | = | 0.0% |
| Distributable reserves | 133 | €712,419 | €801,522 | +€89,103 | +12.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €604,814 | €633,503 | +€28,689 | +4.7% |
| Amounts payable after more than one year | 17 | €282,509 | €331,360 | +€48,851 | +17.3% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €282,509 | €331,360 | +€48,851 | +17.3% |
| Amounts payable within one year | 42/48 | €303,615 | €278,970 | -€24,646 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €1,658 | €0 | -€1,658 | -100% |
| Trade debts | 44 | €187,524 | €140,642 | -€46,882 | -25.0% |
| Suppliers | 440/4 | €187,524 | €140,642 | -€46,882 | -25.0% |
| Advances received on contracts in progress | 46 | €2,992 | €0 | -€2,992 | -100% |
| Taxes, remuneration and social security | 45 | €54,841 | €53,337 | -€1,504 | -2.7% |
| Taxes | 450/3 | €54,841 | €53,337 | -€1,504 | -2.7% |
| Other amounts payable | 47/48 | €56,600 | €84,991 | +€28,391 | +50.2% |
| Accrued charges and deferred income | 492/3 | €18,690 | €23,174 | +€4,484 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,251 | €33,755 | +€2,504 | +8.0% |
| Other operating charges | 640/8 | €6,182 | €5,235 | -€947 | -15.3% |
| Gross operating margin | 9900 | €407,376 | €314,492 | -€92,884 | -22.8% |
| Operating profit (loss) | 9901 | €369,943 | €275,502 | -€94,442 | -25.5% |
| Financial income | 75/76B | €20 | €46 | +€26 | +127% |
| Recurring financial income | 75 | €20 | €46 | +€26 | +127% |
| Financial charges | 65/66B | €19,707 | €23,668 | +€3,961 | +20.1% |
| Recurring financial charges | 65 | €19,707 | €23,668 | +€3,961 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €350,257 | €251,880 | -€98,377 | -28.1% |
| Income taxes | 67/77 | €111,407 | €77,786 | -€33,621 | -30.2% |
| Profit (loss) for the period | 9904 | €238,850 | €174,094 | -€64,755 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €238,850 | €174,094 | -€64,755 | -27.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.