VAN BACKLE: 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.
VAN BACKLE
Largest movements
- Receivables within one year +€5,760
up €5,760 (+117%), from €4,912 to €10,672
- Stocks and contracts -€4,835
down €4,835 (-17.5%), from €27,599 to €22,764
- Cash +€4,154
up €4,154 (+30.1%), from €13,817 to €17,971
mainly Stocks and contracts (+€4,835) and Net result for the year (+€2,433)
- Profit (loss) carried forward +€2,433
up €2,433 (+42.7%), from -€5,701 to -€3,268
- Tax, wage and social debts +€2,317
up €2,317 (+169%), from €1,374 to €3,691
- Other debts +€594
up €594 (+4.8%), from €12,376 to €12,970
- Gross operating margin +€5,636
up €5,636, from -€82 to €5,554
- Write-downs +€2,000
new in 2025: €2,000
- Financial income -€474
down €474 (-82.9%), from €572 to €98
- Depreciation -€183
down €183 (-34.2%), from €536 to €353
- Financial charges +€167
up €167 (+60.7%), from €275 to €441
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 | €48,936 | €53,773 | +€4,837 | +9.9% |
| Fixed assets | 21/28 | €1,066 | €713 | -€353 | -33.1% |
| Tangible fixed assets | 22/27 | €1,066 | €713 | -€353 | -33.1% |
| Furniture and vehicles | 24 | €1,066 | €713 | -€353 | -33.1% |
| Current assets | 29/58 | €47,870 | €53,060 | +€5,190 | +10.8% |
| Stocks and contracts in progress | 3 | €27,599 | €22,764 | -€4,835 | -17.5% |
| Stocks | 30/36 | €27,599 | €22,764 | -€4,835 | -17.5% |
| Amounts receivable within one year | 40/41 | €4,912 | €10,672 | +€5,760 | +117% |
| Trade receivables | 40 | €4,912 | €10,672 | +€5,760 | +117% |
| Cash at bank and in hand | 54/58 | €13,817 | €17,971 | +€4,154 | +30.1% |
| Deferred charges and accrued income | 490/1 | €1,541 | €1,652 | +€111 | +7.2% |
| Total equity and liabilities | 10/49 | €48,936 | €53,773 | +€4,837 | +9.9% |
| Equity | 10/15 | €31,483 | €33,916 | +€2,433 | +7.7% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,701 | -€3,268 | +€2,433 | +42.7% |
| Amounts payable | 17/49 | €17,453 | €19,857 | +€2,404 | +13.8% |
| Amounts payable within one year | 42/48 | €17,453 | €19,857 | +€2,404 | +13.8% |
| Trade debts | 44 | €3,702 | €3,195 | -€507 | -13.7% |
| Suppliers | 440/4 | €3,702 | €3,195 | -€507 | -13.7% |
| Taxes, remuneration and social security | 45 | €1,374 | €3,691 | +€2,317 | +169% |
| Taxes | 450/3 | €1,374 | €3,691 | +€2,317 | +169% |
| Other amounts payable | 47/48 | €12,376 | €12,970 | +€594 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €353 | -€183 | -34.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €484 | €425 | -€59 | -12.2% |
| Gross operating margin | 9900 | -€82 | €5,554 | +€5,636 | |
| Operating profit (loss) | 9901 | -€1,102 | €2,776 | +€3,878 | |
| Financial income | 75/76B | €572 | €98 | -€474 | -82.9% |
| Recurring financial income | 75 | €572 | €98 | -€474 | -82.9% |
| Financial charges | 65/66B | €275 | €441 | +€167 | +60.7% |
| Recurring financial charges | 65 | €275 | €441 | +€167 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | -€805 | €2,433 | +€3,238 | |
| Profit (loss) for the period | 9904 | -€805 | €2,433 | +€3,238 | |
| Profit (loss) for the period to be appropriated | 9905 | -€805 | €2,433 | +€3,238 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.