B&P Group: 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 Group
Largest movements
- Receivables within one year +€28,250
up €28,250 (+65.2%), from €43,310 to €71,560
of which Other amounts receivable: +€58,250
- Profit (loss) carried forward +€140,506
up €140,506 (+825%), from €17,029 to €157,535
- Debts after one year -€115,034
down €115,034 (-8.4%), from €1.4m to €1.3m
of which Financial debts: -€115,034
- Financial income +€151,999
up €151,999 (+15,199,900%), from €1 to €152,000
- Gross operating margin -€35,755
down €35,755 (-50.4%), from €70,881 to €35,126
- Staff costs -€13,723
down €13,723 (-100%), from €13,723 to €0
- Financial charges +€10,936
up €10,936 (+31.3%), from €34,905 to €45,841
- Taxes -€4,341
down €4,341 (-94.4%), from €4,601 to €259
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 | €1,546,476 | €1,574,265 | +€27,789 | +1.8% |
| Fixed assets | 21/28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Current assets | 29/58 | €46,476 | €74,265 | +€27,789 | +59.8% |
| Amounts receivable within one year | 40/41 | €43,310 | €71,560 | +€28,250 | +65.2% |
| Trade receivables | 40 | €43,310 | €13,310 | -€30,000 | -69.3% |
| Other amounts receivable | 41 | - | €58,250 | +€58,250 | |
| Cash at bank and in hand | 54/58 | €3,095 | €1,816 | -€1,279 | -41.3% |
| Deferred charges and accrued income | 490/1 | €71 | €889 | +€819 | +1,156% |
| Total equity and liabilities | 10/49 | €1,546,476 | €1,574,265 | +€27,789 | +1.8% |
| Equity | 10/15 | €21,029 | €161,535 | +€140,506 | +668% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,029 | €157,535 | +€140,506 | +825% |
| Amounts payable | 17/49 | €1,525,447 | €1,412,730 | -€112,717 | -7.4% |
| Amounts payable after more than one year | 17 | €1,367,817 | €1,252,783 | -€115,034 | -8.4% |
| Financial debts | 170/4 | €667,817 | €552,783 | -€115,034 | -17.2% |
| Other amounts payable | 178/9 | €700,000 | €700,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €157,630 | €159,947 | +€2,317 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €110,705 | €115,034 | +€4,330 | +3.9% |
| Trade debts | 44 | €2,123 | €2,820 | +€697 | +32.8% |
| Suppliers | 440/4 | €2,123 | €2,820 | +€697 | +32.8% |
| Taxes, remuneration and social security | 45 | €17,615 | €20,656 | +€3,041 | +17.3% |
| Taxes | 450/3 | €14,865 | €17,906 | +€3,041 | +20.5% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €27,188 | €21,438 | -€5,750 | -21.1% |
| Remuneration, social security and pensions | 62 | €13,723 | €0 | -€13,723 | -100% |
| Other operating charges | 640/8 | €624 | €520 | -€105 | -16.8% |
| Gross operating margin | 9900 | €70,881 | €35,126 | -€35,755 | -50.4% |
| Operating profit (loss) | 9901 | €56,534 | €34,607 | -€21,927 | -38.8% |
| Financial income | 75/76B | €1 | €152,000 | +€151,999 | +15,199,900% |
| Recurring financial income | 75 | €1 | €152,000 | +€151,999 | +15,199,900% |
| Financial charges | 65/66B | €34,905 | €45,841 | +€10,936 | +31.3% |
| Recurring financial charges | 65 | €34,905 | €45,841 | +€10,936 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €21,630 | €140,766 | +€119,136 | +551% |
| Income taxes | 67/77 | €4,601 | €259 | -€4,341 | -94.4% |
| Profit (loss) for the period | 9904 | €17,029 | €140,506 | +€123,477 | +725% |
| Profit (loss) for the period to be appropriated | 9905 | €17,029 | €140,506 | +€123,477 | +725% |
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 20 October 2026 via checked.be.