B.P.EVENTS: 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.EVENTS
Largest movements
- Cash -€18,449
down €18,449 (-88.3%), from €20,891 to €2,442
mainly Contributions, distributions and other (-€17,523) and Receivables within one year (-€12,716)
- Receivables within one year +€12,716
up €12,716 (+14.9%), from €85,264 to €97,980
of which Other amounts receivable: +€10,790
- Tangible fixed assets -€11,387
down €11,387 (-78.4%), from €14,526 to €3,139
of which Furniture and vehicles: -€10,747
- Reserves -€10,981
down €10,981 (-7.6%), from €143,567 to €132,586
- Debts after one year -€9,643
no longer reported in 2025 (was €9,643)
- Current portion of long-term debt +€3,406
up €3,406 (+54.6%), from €6,237 to €9,643
- Gross operating margin +€12,706
up €12,706 (+251%), from €5,072 to €17,778
- Taxes +€1,898
up €1,898 (+871%), from €218 to €2,116
- Financial charges -€607
down €607 (-69.7%), from €871 to €264
- Other operating charges +€442
up €442 (+44.9%), from €985 to €1,427
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 | €120,681 | €103,562 | -€17,119 | -14.2% |
| Fixed assets | 21/28 | €14,526 | €3,139 | -€11,387 | -78.4% |
| Tangible fixed assets | 22/27 | €14,526 | €3,139 | -€11,387 | -78.4% |
| Plant, machinery and equipment | 23 | €1,600 | €960 | -€640 | -40.0% |
| Furniture and vehicles | 24 | €12,926 | €2,179 | -€10,747 | -83.1% |
| Current assets | 29/58 | €106,155 | €100,423 | -€5,732 | -5.4% |
| Amounts receivable within one year | 40/41 | €85,264 | €97,980 | +€12,716 | +14.9% |
| Trade receivables | 40 | €12,912 | €14,838 | +€1,926 | +14.9% |
| Other amounts receivable | 41 | €72,352 | €83,142 | +€10,790 | +14.9% |
| Cash at bank and in hand | 54/58 | €20,891 | €2,442 | -€18,449 | -88.3% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €120,681 | €103,562 | -€17,119 | -14.2% |
| Equity | 10/15 | €97,819 | €86,838 | -€10,981 | -11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,567 | €132,586 | -€10,981 | -7.6% |
| Distributable reserves | 133 | €143,567 | €132,586 | -€10,981 | -7.6% |
| Profit (loss) carried forward | 14 | -€64,348 | -€64,348 | = | 0.0% |
| Amounts payable | 17/49 | €22,862 | €16,724 | -€6,138 | -26.8% |
| Amounts payable after more than one year | 17 | €9,643 | - | -€9,643 | |
| Financial debts | 170/4 | €9,643 | - | -€9,643 | |
| Amounts payable within one year | 42/48 | €13,219 | €16,724 | +€3,505 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €6,237 | €9,643 | +€3,406 | +54.6% |
| Trade debts | 44 | €387 | €164 | -€223 | -57.6% |
| Suppliers | 440/4 | €387 | €164 | -€223 | -57.6% |
| Taxes, remuneration and social security | 45 | €6,595 | €6,917 | +€322 | +4.9% |
| Taxes | 450/3 | €6,595 | €6,917 | +€322 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,387 | €11,387 | = | 0.0% |
| Other operating charges | 640/8 | €985 | €1,427 | +€442 | +44.9% |
| Gross operating margin | 9900 | €5,072 | €17,778 | +€12,706 | +251% |
| Operating profit (loss) | 9901 | -€7,300 | €4,964 | +€12,264 | |
| Financial income | 75/76B | €4,114 | €3,958 | -€156 | -3.8% |
| Recurring financial income | 75 | €4,114 | €3,958 | -€156 | -3.8% |
| Financial charges | 65/66B | €871 | €264 | -€607 | -69.7% |
| Recurring financial charges | 65 | €871 | €264 | -€607 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,057 | €8,658 | +€12,715 | |
| Income taxes | 67/77 | €218 | €2,116 | +€1,898 | +871% |
| Profit (loss) for the period | 9904 | -€4,275 | €6,542 | +€10,817 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,275 | €6,542 | +€10,817 |
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 26 October 2026 via checked.be.