EL BACKERO: 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.
EL BACKERO
Largest movements
- Current investments -€29,174
down €29,174 (-27.7%), from €105,490 to €76,316
- Cash -€13,008
down €13,008 (-58.0%), from €22,420 to €9,412
mainly Contributions, distributions and other (-€44,356) and Trade debts (-€12,429)
- Receivables within one year -€1,543
down €1,543 (-9.0%), from €17,203 to €15,660
of which Other amounts receivable: -€1,543
- Reserves -€43,105
down €43,105 (-33.8%), from €127,646 to €84,540
of which Distributable reserves: -€43,105
- Trade debts -€12,429
down €12,429 (-82.7%), from €15,027 to €2,598
- Profit (loss) carried forward +€11,499
up €11,499, from -€11,499 to €0
- Financial income +€8,618
up €8,618 (+278%), from €3,103 to €11,721
- Gross operating margin +€5,022
up €5,022, from -€2,919 to €2,104
- Other operating charges -€323
down €323 (-25.2%), from €1,281 to €958
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 | €145,113 | €101,389 | -€43,725 | -30.1% |
| Current assets | 29/58 | €145,113 | €101,389 | -€43,725 | -30.1% |
| Amounts receivable within one year | 40/41 | €17,203 | €15,660 | -€1,543 | -9.0% |
| Trade receivables | 40 | €14,326 | €14,326 | = | 0.0% |
| Other amounts receivable | 41 | €2,877 | €1,334 | -€1,543 | -53.6% |
| Current investments | 50/53 | €105,490 | €76,316 | -€29,174 | -27.7% |
| Cash at bank and in hand | 54/58 | €22,420 | €9,412 | -€13,008 | -58.0% |
| Total equity and liabilities | 10/49 | €145,113 | €101,389 | -€43,725 | -30.1% |
| Equity | 10/15 | €122,347 | €90,740 | -€31,607 | -25.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,646 | €84,540 | -€43,105 | -33.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,786 | €82,680 | -€43,105 | -34.3% |
| Profit (loss) carried forward | 14 | -€11,499 | €0 | +€11,499 | |
| Amounts payable | 17/49 | €22,766 | €10,648 | -€12,118 | -53.2% |
| Amounts payable within one year | 42/48 | €22,766 | €10,348 | -€12,418 | -54.5% |
| Financial debts | 43 | - | €11 | +€11 | |
| Credit institutions | 430/8 | - | €11 | +€11 | |
| Trade debts | 44 | €15,027 | €2,598 | -€12,429 | -82.7% |
| Suppliers | 440/4 | €15,027 | €2,598 | -€12,429 | -82.7% |
| Taxes, remuneration and social security | 45 | €7,739 | €7,739 | = | 0.0% |
| Taxes | 450/3 | €7,739 | €7,739 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €1,281 | €958 | -€323 | -25.2% |
| Gross operating margin | 9900 | -€2,919 | €2,104 | +€5,022 | |
| Operating profit (loss) | 9901 | -€4,200 | €1,145 | +€5,345 | |
| Financial income | 75/76B | €3,103 | €11,721 | +€8,618 | +278% |
| Recurring financial income | 75 | €3,103 | €11,721 | +€8,618 | +278% |
| Financial charges | 65/66B | €89 | €118 | +€29 | +32.8% |
| Recurring financial charges | 65 | €89 | €118 | +€29 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,185 | €12,749 | +€13,934 | |
| Profit (loss) for the period | 9904 | -€1,185 | €12,749 | +€13,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,185 | €12,749 | +€13,934 |
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 14 October 2026 via checked.be.