B.P.C. SERVICES: 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.
B.P.C. SERVICES
Largest movements
- Receivables within one year +€64,505
up €64,505 (+291%), from €22,183 to €86,688
of which Trade receivables: +€61,005
- Cash -€9,676
no longer reported in 2024 (was €9,676)
mainly Receivables within one year (-€64,505) and Tax, wage and social debts (-€6,584)
- Deferred charges and accrued income -€2,771
down €2,771 (-54.5%), from €5,088 to €2,318
- Tangible fixed assets -€1,510
down €1,510 (-69.2%), from €2,182 to €671
- Profit (loss) carried forward +€35,366
up €35,366 (+1,984%), from €1,783 to €37,148
- Short-term financial debts +€24,773
new in 2024: €24,773
- Tax, wage and social debts -€6,584
down €6,584 (-78.6%), from €8,373 to €1,789
of which Remuneration and social security: -€6,431
- Trade debts -€1,513
down €1,513 (-7.4%), from €20,461 to €18,948
- Other debts -€1,444
down €1,444 (-80.9%), from €1,785 to €340
- Gross operating margin +€73,039
up €73,039, from -€27,112 to €45,927
- Financial charges +€3,990
up €3,990 (+97.4%), from €4,095 to €8,085
- Other operating charges -€1,590
down €1,590 (-78.8%), from €2,017 to €428
- Taxes +€538
new in 2024: €538
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,277 | €89,825 | +€50,548 | +129% |
| Fixed assets | 21/28 | €2,330 | €819 | -€1,510 | -64.8% |
| Tangible fixed assets | 22/27 | €2,182 | €671 | -€1,510 | -69.2% |
| Plant, machinery and equipment | 23 | €2,182 | €671 | -€1,510 | -69.2% |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €36,947 | €89,006 | +€52,058 | +141% |
| Amounts receivable within one year | 40/41 | €22,183 | €86,688 | +€64,505 | +291% |
| Trade receivables | 40 | €21,400 | €82,405 | +€61,005 | +285% |
| Other amounts receivable | 41 | €784 | €4,283 | +€3,500 | +447% |
| Cash at bank and in hand | 54/58 | €9,676 | - | -€9,676 | |
| Deferred charges and accrued income | 490/1 | €5,088 | €2,318 | -€2,771 | -54.5% |
| Total equity and liabilities | 10/49 | €39,277 | €89,825 | +€50,548 | +129% |
| Equity | 10/15 | €8,608 | €43,974 | +€35,366 | +411% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €625 | €625 | = | 0.0% |
| Distributable reserves | 133 | €625 | €625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,783 | €37,148 | +€35,366 | +1,984% |
| Amounts payable | 17/49 | €30,669 | €45,851 | +€15,182 | +49.5% |
| Amounts payable within one year | 42/48 | €30,620 | €45,851 | +€15,232 | +49.7% |
| Financial debts | 43 | - | €24,773 | +€24,773 | |
| Credit institutions | 430/8 | - | €24,773 | +€24,773 | |
| Trade debts | 44 | €20,461 | €18,948 | -€1,513 | -7.4% |
| Suppliers | 440/4 | €20,461 | €18,948 | -€1,513 | -7.4% |
| Taxes, remuneration and social security | 45 | €8,373 | €1,789 | -€6,584 | -78.6% |
| Taxes | 450/3 | €1,248 | €1,095 | -€153 | -12.3% |
| Remuneration and social security | 454/9 | €7,125 | €695 | -€6,431 | -90.3% |
| Other amounts payable | 47/48 | €1,785 | €340 | -€1,444 | -80.9% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,908 | €1,510 | -€398 | -20.8% |
| Other operating charges | 640/8 | €2,017 | €428 | -€1,590 | -78.8% |
| Gross operating margin | 9900 | -€27,112 | €45,927 | +€73,039 | |
| Operating profit (loss) | 9901 | -€31,037 | €43,989 | +€75,027 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,095 | €8,085 | +€3,990 | +97.4% |
| Recurring financial charges | 65 | €4,095 | €8,085 | +€3,990 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,133 | €35,904 | +€71,036 | |
| Income taxes | 67/77 | - | €538 | +€538 | |
| Profit (loss) for the period | 9904 | -€35,133 | €35,366 | +€70,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,133 | €35,366 | +€70,498 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.