B&P Capp: 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.
B&P Capp
Largest movements
- Tangible fixed assets +€519,414
up €519,414 (+15.7%), from €3.3m to €3.8m
of which Other tangible fixed assets: +€519,062
- Cash -€171,932
down €171,932 (-59.6%), from €288,514 to €116,583
mainly Investment in fixed assets (net) (-€639,071) and Current investments (-€142,718)
- Current investments +€142,718
up €142,718 (+6.9%), from €2.1m to €2.2m
- Debts after one year +€450,000
up €450,000 (+161.6%), from €278,487 to €728,487
of which Financial debts: +€450,000
- Financial income +€72,652
up €72,652 (+78.1%), from €93,038 to €165,690
- Depreciation +€48,506
up €48,506 (+68.2%), from €71,152 to €119,657
- Financial charges -€21,552
down €21,552 (-70.6%), from €30,527 to €8,975
- Taxes +€4,356
new in 2025: €4,356
- Other operating charges -€1,005
down €1,005 (-1.9%), from €52,306 to €51,301
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 | €5,683,572 | €6,181,168 | +€497,596 | +8.8% |
| Fixed assets | 21/28 | €3,303,694 | €3,823,108 | +€519,414 | +15.7% |
| Tangible fixed assets | 22/27 | €3,303,694 | €3,823,108 | +€519,414 | +15.7% |
| Furniture and vehicles | 24 | €1,924 | €2,277 | +€352 | +18.3% |
| Other tangible fixed assets | 26 | €3,301,770 | €3,820,832 | +€519,062 | +15.7% |
| Current assets | 29/58 | €2,379,877 | €2,358,060 | -€21,818 | -0.9% |
| Amounts receivable within one year | 40/41 | €18,211 | €27,773 | +€9,563 | +52.5% |
| Other amounts receivable | 41 | €18,211 | €27,773 | +€9,563 | +52.5% |
| Current investments | 50/53 | €2,064,420 | €2,207,137 | +€142,718 | +6.9% |
| Cash at bank and in hand | 54/58 | €288,514 | €116,583 | -€171,932 | -59.6% |
| Deferred charges and accrued income | 490/1 | €8,732 | €6,566 | -€2,166 | -24.8% |
| Total equity and liabilities | 10/49 | €5,683,572 | €6,181,168 | +€497,596 | +8.8% |
| Equity | 10/15 | €5,315,502 | €5,355,115 | +€39,613 | +0.7% |
| Contributions | 10/11 | €248,592 | €248,592 | = | 0.0% |
| Reserves | 13 | €5,066,910 | €5,106,523 | +€39,613 | +0.8% |
| Non-distributable reserves | 130/1 | €24,859 | €24,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,859 | €24,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €273,307 | €273,307 | = | 0.0% |
| Distributable reserves | 133 | €4,768,744 | €4,808,357 | +€39,613 | +0.8% |
| Provisions and deferred taxes | 16 | €84,852 | €84,852 | = | 0.0% |
| Deferred taxes | 168 | €84,852 | €84,852 | = | 0.0% |
| Amounts payable | 17/49 | €283,218 | €741,201 | +€457,983 | +161.7% |
| Amounts payable after more than one year | 17 | €278,487 | €728,487 | +€450,000 | +161.6% |
| Financial debts | 170/4 | €275,000 | €725,000 | +€450,000 | +163.6% |
| Other amounts payable | 178/9 | €3,487 | €3,487 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,036 | €10,913 | +€7,878 | +259.5% |
| Trade debts | 44 | €2,724 | €2,144 | -€580 | -21.3% |
| Suppliers | 440/4 | €2,724 | €2,144 | -€580 | -21.3% |
| Taxes, remuneration and social security | 45 | €312 | €6,062 | +€5,750 | +1842.8% |
| Taxes | 450/3 | €312 | €6,062 | +€5,750 | +1842.8% |
| Other amounts payable | 47/48 | - | €2,708 | +€2,708 | |
| Accrued charges and deferred income | 492/3 | €1,695 | €1,800 | +€105 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,152 | €119,657 | +€48,506 | +68.2% |
| Other operating charges | 640/8 | €52,306 | €51,301 | -€1,005 | -1.9% |
| Gross operating margin | 9900 | €57,718 | €58,213 | +€495 | +0.9% |
| Operating profit (loss) | 9901 | -€65,740 | -€112,746 | -€47,006 | -71.5% |
| Financial income | 75/76B | €93,038 | €165,690 | +€72,652 | +78.1% |
| Recurring financial income | 75 | €93,038 | €165,690 | +€72,652 | +78.1% |
| Financial charges | 65/66B | €30,527 | €8,975 | -€21,552 | -70.6% |
| Recurring financial charges | 65 | €30,527 | €8,975 | -€21,552 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,228 | €43,969 | +€47,198 | |
| Income taxes | 67/77 | - | €4,356 | +€4,356 | |
| Profit (loss) for the period | 9904 | -€3,228 | €39,613 | +€42,842 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,228 | €39,613 | +€42,842 |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.