DYLAN DE BACKER: what changed
Two fiscal 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.
DYLAN DE BACKER
Largest movements
- Receivables within one year -€29,870
down €29,870 (-97.8%), from €30,544 to €674
of which Other amounts receivable: -€26,318
- Tangible fixed assets -€13,119
down €13,119 (-24.1%), from €54,418 to €41,298
- Cash +€10,247
up €10,247 (+38.7%), from €26,455 to €36,701
mainly Net result for the year (+€45,477) and Receivables within one year (+€29,870)
- Reserves -€28,779
down €28,779 (-58.4%), from €49,256 to €20,477
- Debts after one year -€10,582
down €10,582 (-32.0%), from €33,076 to €22,494
- Tax, wage and social debts +€6,776
up €6,776 (+39.3%), from €17,260 to €24,035
of which Taxes: +€5,182
- Gross operating margin -€3,750
down €3,750 (-5.0%), from €75,679 to €71,929
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 | €114,641 | €81,672 | -€32,968 | -28.8% |
| Fixed assets | 21/28 | €54,418 | €41,298 | -€13,119 | -24.1% |
| Tangible fixed assets | 22/27 | €54,418 | €41,298 | -€13,119 | -24.1% |
| Furniture and vehicles | 24 | €54,418 | €41,298 | -€13,119 | -24.1% |
| Current assets | 29/58 | €60,223 | €40,374 | -€19,849 | -33.0% |
| Amounts receivable within one year | 40/41 | €30,544 | €674 | -€29,870 | -97.8% |
| Trade receivables | 40 | €3,552 | €0 | -€3,552 | -100.0% |
| Other amounts receivable | 41 | €26,992 | €674 | -€26,318 | -97.5% |
| Cash at bank and in hand | 54/58 | €26,455 | €36,701 | +€10,247 | +38.7% |
| Deferred charges and accrued income | 490/1 | €3,224 | €2,998 | -€225 | -7.0% |
| Total equity and liabilities | 10/49 | €114,641 | €81,672 | -€32,968 | -28.8% |
| Equity | 10/15 | €51,256 | €22,477 | -€28,779 | -56.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €49,256 | €20,477 | -€28,779 | -58.4% |
| Distributable reserves | 133 | €49,256 | €20,477 | -€28,779 | -58.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €63,385 | €59,195 | -€4,190 | -6.6% |
| Amounts payable after more than one year | 17 | €33,076 | €22,494 | -€10,582 | -32.0% |
| Financial debts | 170/4 | €33,076 | €22,494 | -€10,582 | -32.0% |
| Amounts payable within one year | 42/48 | €30,281 | €36,699 | +€6,418 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €10,162 | €10,582 | +€420 | +4.1% |
| Trade debts | 44 | €2,860 | €2,081 | -€778 | -27.2% |
| Suppliers | 440/4 | €2,860 | €2,081 | -€778 | -27.2% |
| Taxes, remuneration and social security | 45 | €17,260 | €24,035 | +€6,776 | +39.3% |
| Taxes | 450/3 | €16,260 | €21,441 | +€5,182 | +31.9% |
| Remuneration and social security | 454/9 | €1,000 | €2,594 | +€1,594 | +159.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €27 | €2 | -€25 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,712 | €13,119 | +€407 | +3.2% |
| Other operating charges | 640/8 | €0 | €279 | +€279 | |
| Gross operating margin | 9900 | €75,679 | €71,929 | -€3,750 | -5.0% |
| Operating profit (loss) | 9901 | €62,967 | €58,530 | -€4,437 | -7.0% |
| Financial income | 75/76B | €851 | €1,030 | +€179 | +21.0% |
| Recurring financial income | 75 | €851 | €1,030 | +€179 | +21.0% |
| Financial charges | 65/66B | €2,115 | €1,709 | -€406 | -19.2% |
| Recurring financial charges | 65 | €2,115 | €1,709 | -€406 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €61,703 | €57,851 | -€3,852 | -6.2% |
| Income taxes | 67/77 | €13,086 | €12,374 | -€711 | -5.4% |
| Profit (loss) for the period | 9904 | €48,617 | €45,477 | -€3,140 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,617 | €45,477 | -€3,140 | -6.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.