DE BACKKER & CO: 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 BACKKER & CO
Largest movements
- Receivables within one year -€65,547
down €65,547 (-8.6%), from €757,918 to €692,371
of which Other amounts receivable: -€35,890
- Cash +€14,861
up €14,861 (+137%), from €10,845 to €25,706
mainly Receivables within one year (+€65,547) and Depreciation (+€14,347)
- Tangible fixed assets -€14,347
down €14,347 (-11.9%), from €120,198 to €105,850
of which Furniture and vehicles: -€9,102
- Debts after one year -€50,000
down €50,000 (-100%), from €50,000 to €0
- Other debts -€19,681
down €19,681 (-15.2%), from €129,895 to €110,214
- Taxes +€5,009
up €5,009 (+123%), from €4,088 to €9,097
- Financial charges -€4,411
down €4,411 (-57.9%), from €7,615 to €3,204
- Gross operating margin +€3,645
up €3,645 (+16.5%), from €22,149 to €25,794
- Other operating charges -€3,518
down €3,518 (-43.5%), from €8,088 to €4,570
- Financial income -€1,939
down €1,939 (-12.8%), from €15,189 to €13,250
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 | €892,093 | €823,927 | -€68,166 | -7.6% |
| Fixed assets | 21/28 | €120,198 | €105,850 | -€14,347 | -11.9% |
| Tangible fixed assets | 22/27 | €120,198 | €105,850 | -€14,347 | -11.9% |
| Land and buildings | 22 | €84,271 | €79,026 | -€5,245 | -6.2% |
| Furniture and vehicles | 24 | €35,926 | €26,824 | -€9,102 | -25.3% |
| Current assets | 29/58 | €771,896 | €718,077 | -€53,818 | -7.0% |
| Amounts receivable within one year | 40/41 | €757,918 | €692,371 | -€65,547 | -8.6% |
| Trade receivables | 40 | €46,490 | €16,833 | -€29,658 | -63.8% |
| Other amounts receivable | 41 | €711,428 | €675,538 | -€35,890 | -5.0% |
| Cash at bank and in hand | 54/58 | €10,845 | €25,706 | +€14,861 | +137% |
| Deferred charges and accrued income | 490/1 | €3,132 | €0 | -€3,132 | -100% |
| Total equity and liabilities | 10/49 | €892,093 | €823,927 | -€68,166 | -7.6% |
| Equity | 10/15 | €643,467 | €651,293 | +€7,826 | +1.2% |
| Contributions | 10/11 | €352,422 | €352,422 | = | 0.0% |
| Capital | 10 | €352,422 | €352,422 | = | 0.0% |
| Issued capital | 100 | €352,422 | €352,422 | = | 0.0% |
| Reserves | 13 | €290,623 | €298,423 | +€7,800 | +2.7% |
| Non-distributable reserves | 130/1 | €35,242 | €35,242 | = | 0.0% |
| Legal reserve | 130 | €35,242 | €35,242 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €17,291 | +€17,291 | |
| Distributable reserves | 133 | €255,381 | €245,890 | -€9,491 | -3.7% |
| Profit (loss) carried forward | 14 | €422 | €448 | +€26 | +6.1% |
| Amounts payable | 17/49 | €248,626 | €172,635 | -€75,992 | -30.6% |
| Amounts payable after more than one year | 17 | €50,000 | €0 | -€50,000 | -100% |
| Financial debts | 170/4 | €50,000 | €0 | -€50,000 | -100% |
| Amounts payable within one year | 42/48 | €197,126 | €171,135 | -€25,992 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €8,174 | €2,371 | -€5,803 | -71.0% |
| Suppliers | 440/4 | €8,174 | €2,371 | -€5,803 | -71.0% |
| Taxes, remuneration and social security | 45 | €9,058 | €8,550 | -€508 | -5.6% |
| Taxes | 450/3 | €9,058 | €8,550 | -€508 | -5.6% |
| Other amounts payable | 47/48 | €129,895 | €110,214 | -€19,681 | -15.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,514 | €14,347 | -€166 | -1.1% |
| Other operating charges | 640/8 | €8,088 | €4,570 | -€3,518 | -43.5% |
| Gross operating margin | 9900 | €22,149 | €25,794 | +€3,645 | +16.5% |
| Operating profit (loss) | 9901 | -€452 | €6,877 | +€7,329 | |
| Financial income | 75/76B | €15,189 | €13,250 | -€1,939 | -12.8% |
| Recurring financial income | 75 | €15,189 | €13,250 | -€1,939 | -12.8% |
| Financial charges | 65/66B | €7,615 | €3,204 | -€4,411 | -57.9% |
| Recurring financial charges | 65 | €7,615 | €3,204 | -€4,411 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €7,122 | €16,923 | +€9,801 | +138% |
| Income taxes | 67/77 | €4,088 | €9,097 | +€5,009 | +123% |
| Profit (loss) for the period | 9904 | €3,034 | €7,826 | +€4,792 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €3,034 | €7,826 | +€4,792 | +158% |
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 19 October 2026 via checked.be.