BAPRI: 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.
BAPRI
Largest movements
- Tangible fixed assets -€12,898
down €12,898 (-5.5%), from €235,721 to €222,823
of which Land and buildings: -€11,619
- Cash +€10,403
up €10,403 (+1066.7%), from €975 to €11,378
mainly Net result for the year (+€83,868) and Depreciation (+€14,075)
- Current portion of long-term debt -€13,535
no longer reported in 2025 (was €13,535)
- Reserves +€11,310
up €11,310 (+3.2%), from €358,328 to €369,639
- Other debts -€10,382
down €10,382 (-3.2%), from €325,381 to €314,999
- Financial income +€79,956
up €79,956 (+179999.1%), from €44 to €80,000
- Taxes +€6,876
up €6,876 (+118.2%), from €5,816 to €12,692
- Financial charges +€5,137
up €5,137 (+39.8%), from €12,897 to €18,034
- Gross operating margin +€3,963
up €3,963 (+8.5%), from €46,824 to €50,787
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 | €736,758 | €736,908 | +€150 | 0.0% |
| Fixed assets | 21/28 | €730,721 | €717,823 | -€12,898 | -1.8% |
| Tangible fixed assets | 22/27 | €235,721 | €222,823 | -€12,898 | -5.5% |
| Land and buildings | 22 | €224,748 | €213,129 | -€11,619 | -5.2% |
| Plant, machinery and equipment | 23 | €3,910 | €3,502 | -€408 | -10.4% |
| Furniture and vehicles | 24 | €2,613 | €1,742 | -€871 | -33.3% |
| Other tangible fixed assets | 26 | €4,450 | €4,450 | = | 0.0% |
| Financial fixed assets | 28 | €495,000 | €495,000 | = | 0.0% |
| Current assets | 29/58 | €6,037 | €19,085 | +€13,048 | +216.1% |
| Amounts receivable within one year | 40/41 | €3,885 | €6,379 | +€2,494 | +64.2% |
| Trade receivables | 40 | - | €2,684 | +€2,684 | |
| Other amounts receivable | 41 | €3,885 | €3,695 | -€190 | -4.9% |
| Cash at bank and in hand | 54/58 | €975 | €11,378 | +€10,403 | +1066.7% |
| Deferred charges and accrued income | 490/1 | €1,177 | €1,328 | +€151 | +12.8% |
| Total equity and liabilities | 10/49 | €736,758 | €736,908 | +€150 | 0.0% |
| Equity | 10/15 | €383,328 | €394,639 | +€11,310 | +3.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €358,328 | €369,639 | +€11,310 | +3.2% |
| Distributable reserves | 133 | €358,328 | €369,639 | +€11,310 | +3.2% |
| Amounts payable | 17/49 | €353,430 | €342,269 | -€11,160 | -3.2% |
| Amounts payable within one year | 42/48 | €340,329 | €323,503 | -€16,826 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €13,535 | - | -€13,535 | |
| Trade debts | 44 | €212 | €117 | -€95 | -45.0% |
| Suppliers | 440/4 | €212 | €117 | -€95 | -45.0% |
| Taxes, remuneration and social security | 45 | €1,201 | €8,387 | +€7,186 | +598.6% |
| Taxes | 450/3 | €1,201 | €8,387 | +€7,186 | +598.6% |
| Other amounts payable | 47/48 | €325,381 | €314,999 | -€10,382 | -3.2% |
| Accrued charges and deferred income | 492/3 | €13,100 | €18,766 | +€5,666 | +43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,900 | €14,075 | +€175 | +1.3% |
| Other operating charges | 640/8 | €2,250 | €2,118 | -€132 | -5.9% |
| Gross operating margin | 9900 | €46,824 | €50,787 | +€3,963 | +8.5% |
| Operating profit (loss) | 9901 | €30,674 | €34,594 | +€3,920 | +12.8% |
| Financial income | 75/76B | €44 | €80,000 | +€79,956 | +179999.1% |
| Recurring financial income | 75 | €44 | €80,000 | +€79,956 | +179999.1% |
| Financial charges | 65/66B | €12,897 | €18,034 | +€5,137 | +39.8% |
| Recurring financial charges | 65 | €12,897 | €18,034 | +€5,137 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €17,821 | €96,560 | +€78,739 | +441.8% |
| Income taxes | 67/77 | €5,816 | €12,692 | +€6,876 | +118.2% |
| Profit (loss) for the period | 9904 | €12,005 | €83,868 | +€71,863 | +598.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,005 | €83,868 | +€71,863 | +598.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.