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Tegevusaruanne 2024

Management Report 2024

Backlayer OÜ (Company Reg. No. 14753192)

Financial Year: 1 January – 31 December 2024

Prepared by: Management Board 1. Overview of Business Activities

Backlayer OÜ is a private limited company incorporated in Estonia, operating in the field of information technology and software development. The company specializes in offering lightweight development services, infrastructure design, and back-end architecture for clients in early-stage or transitional phases of digital transformation.

Throughout 2024, Backlayer OÜ maintained a low operational footprint while continuing to build strategic frameworks, tools, and infrastructure to support future client engagements. The company's focus remained on maintaining full compliance, preserving capital, and ensuring its readiness for active service delivery in 2025.

2. Financial Performance

Backlayer OÜ recorded a net loss of €1,057 for the financial year, attributable to essential operating costs, maintenance of corporate status, and preparations for future project implementation. No material revenue was generated during the year, as the company focused on groundwork and internal development.

Summary of Key Financials (as of 31.12.2024):

Total assets: €2,921

Cash and cash equivalents: €2,921

Total liabilities: €1,478

Equity: €1,443

Issued share capital: €2,500

Compared to the prior year, the company’s cash reserves decreased from €6,090 to €2,921, primarily due to administrative expenses and capital preservation costs.

3. Balance Sheet Analysis

Backlayer OÜ maintains a clean and efficient balance sheet, with no receivables, inventory, or fixed assets recorded as of the balance sheet date. The liabilities include minor provisions and long-term obligations associated with company maintenance and legal support services.

The equity position remains positive despite the operational loss, and the capital structure continues to reflect the company’s conservative financial strategy.

4. Personnel and Management

Number of employees: 0

No salaried staff were employed during the reporting period.

Strategic and administrative functions were performed by the management board or outsourced on a contractual basis.

5. Legal and Regulatory Compliance

Backlayer OÜ was fully compliant with the Estonian Commercial Code and all applicable regulations in 2024. The company was not involved in any legal disputes or regulatory proceedings during the reporting period.