B & P PRODUCTS: what changed
B & P PRODUCTS
Largest movements
- Receivables within one year -€116,949
down €116,949 (-47.4%), from €246,505 to €129,556
of which Trade receivables: -€106,732
- Tangible fixed assets -€65,637
down €65,637 (-16.7%), from €392,636 to €326,999
of which Plant, machinery and equipment: -€51,686
- Cash +€45,384
up €45,384 (+30.1%), from €150,698 to €196,082
mainly Receivables within one year (+€116,949) and Depreciation (+€73,539)
- Stocks and contracts +€20,000
up €20,000 (+17.4%), from €114,650 to €134,650
- Trade debts -€92,204
down €92,204 (-83.0%), from €111,077 to €18,873
- Debts after one year -€61,805
down €61,805 (-22.4%), from €276,362 to €214,557
- Reserves +€61,368
up €61,368 (+15.5%), from €396,860 to €458,229
of which Distributable reserves: +€61,368
- Tax, wage and social debts -€25,370
down €25,370 (-65.9%), from €38,519 to €13,150
of which Taxes: -€16,643
- Gross operating margin -€35,773
down €35,773 (-8.8%), from €408,566 to €372,793
- Staff costs -€30,637
down €30,637 (-14.8%), from €206,508 to €175,871
- Taxes +€13,791
up €13,791 (+43.3%), from €31,830 to €45,621
- Write-downs +€11,530
up €11,530, from -€11,530 to €0
- Other operating charges -€11,281
down €11,281 (-51.1%), from €22,081 to €10,800
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €911,378 | €794,148 | -€117,231 | -12.9% |
| Fixed assets | 21/28 | €392,636 | €326,999 | -€65,637 | -16.7% |
| Tangible fixed assets | 22/27 | €392,636 | €326,999 | -€65,637 | -16.7% |
| Land and buildings | 22 | €136,273 | €124,967 | -€11,307 | -8.3% |
| Plant, machinery and equipment | 23 | €251,548 | €199,862 | -€51,686 | -20.5% |
| Furniture and vehicles | 24 | €4,815 | €2,171 | -€2,644 | -54.9% |
| Current assets | 29/58 | €518,742 | €467,149 | -€51,593 | -9.9% |
| Stocks and contracts in progress | 3 | €114,650 | €134,650 | +€20,000 | +17.4% |
| Stocks | 30/36 | €114,650 | €134,650 | +€20,000 | +17.4% |
| Amounts receivable within one year | 40/41 | €246,505 | €129,556 | -€116,949 | -47.4% |
| Trade receivables | 40 | €221,411 | €114,679 | -€106,732 | -48.2% |
| Other amounts receivable | 41 | €25,094 | €14,877 | -€10,217 | -40.7% |
| Cash at bank and in hand | 54/58 | €150,698 | €196,082 | +€45,384 | +30.1% |
| Deferred charges and accrued income | 490/1 | €6,889 | €6,861 | -€28 | -0.4% |
| Total equity and liabilities | 10/49 | €911,378 | €794,148 | -€117,231 | -12.9% |
| Equity | 10/15 | €415,452 | €476,821 | +€61,368 | +14.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €396,860 | €458,229 | +€61,368 | +15.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €51,319 | €51,319 | = | 0.0% |
| Distributable reserves | 133 | €345,542 | €406,910 | +€61,368 | +17.8% |
| Amounts payable | 17/49 | €495,926 | €317,327 | -€178,599 | -36.0% |
| Amounts payable after more than one year | 17 | €276,362 | €214,557 | -€61,805 | -22.4% |
| Financial debts | 170/4 | €276,362 | €214,557 | -€61,805 | -22.4% |
| Amounts payable within one year | 42/48 | €219,564 | €102,769 | -€116,794 | -53.2% |
| Current portion of amounts payable after more than one year | 42 | €62,234 | €63,098 | +€864 | +1.4% |
| Financial debts | 43 | €7,734 | €7,649 | -€85 | -1.1% |
| Credit institutions | 430/8 | €7,734 | €7,649 | -€85 | -1.1% |
| Trade debts | 44 | €111,077 | €18,873 | -€92,204 | -83.0% |
| Suppliers | 440/4 | €111,077 | €18,873 | -€92,204 | -83.0% |
| Taxes, remuneration and social security | 45 | €38,519 | €13,150 | -€25,370 | -65.9% |
| Taxes | 450/3 | €18,173 | €1,530 | -€16,643 | -91.6% |
| Remuneration and social security | 454/9 | €20,347 | €11,620 | -€8,727 | -42.9% |
| Remuneration, social security and pensions | 62 | €206,508 | €175,871 | -€30,637 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,117 | €73,539 | +€3,422 | +4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,530 | €0 | +€11,530 | |
| Other operating charges | 640/8 | €22,081 | €10,800 | -€11,281 | -51.1% |
| Gross operating margin | 9900 | €408,566 | €372,793 | -€35,773 | -8.8% |
| Operating profit (loss) | 9901 | €121,389 | €112,583 | -€8,806 | -7.3% |
| Financial income | 75/76B | €917 | €5,109 | +€4,192 | +457% |
| Recurring financial income | 75 | €917 | €5,109 | +€4,192 | +457% |
| Financial charges | 65/66B | €9,271 | €10,703 | +€1,431 | +15.4% |
| Recurring financial charges | 65 | €9,271 | €10,703 | +€1,431 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €113,035 | €106,990 | -€6,045 | -5.3% |
| Income taxes | 67/77 | €31,830 | €45,621 | +€13,791 | +43.3% |
| Profit (loss) for the period | 9904 | €81,205 | €61,368 | -€19,837 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,205 | €61,368 | -€19,837 | -24.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.