BBCOPA: 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.
BBCOPA
Largest movements
- Financial fixed assets +€1.1m
new in 2025: €1.1m
- Receivables within one year +€138,380
up €138,380 (+450.9%), from €30,687 to €169,066
of which Trade receivables: +€128,565
- Tangible fixed assets +€22,795
new in 2025: €22,795
- Cash +€16,824
up €16,824 (+520.1%), from €3,235 to €20,059
mainly Debts after one year (+€830,324) and Other debts (+€381,004)
- Debts after one year +€830,324
new in 2025: €830,324
- Other debts +€381,004
new in 2025: €381,004
- Trade debts +€38,481
up €38,481 (+159.8%), from €24,078 to €62,559
- Current portion of long-term debt +€17,205
new in 2025: €17,205
- Gross operating margin +€28,094
up €28,094 (+1250.9%), from €2,246 to €30,340
- Financial charges +€11,430
up €11,430 (+14287.7%), from €80 to €11,510
- Taxes +€3,762
up €3,762 (+1078.4%), from €349 to €4,111
- Depreciation +€2,205
new in 2025: €2,205
- Other operating charges -€757
down €757 (-80.6%), from €939 to €182
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 | €35,305 | €1,318,412 | +€1.3m | +3634.3% |
| Fixed assets | 21/28 | - | €1,122,795 | +€1.1m | |
| Tangible fixed assets | 22/27 | - | €22,795 | +€22,795 | |
| Plant, machinery and equipment | 23 | - | €22,795 | +€22,795 | |
| Financial fixed assets | 28 | - | €1,100,000 | +€1.1m | |
| Current assets | 29/58 | €35,305 | €195,618 | +€160,312 | +454.1% |
| Amounts receivable within one year | 40/41 | €30,687 | €169,066 | +€138,380 | +450.9% |
| Trade receivables | 40 | €30,000 | €158,565 | +€128,565 | +428.6% |
| Other amounts receivable | 41 | €687 | €10,501 | +€9,814 | +1429.3% |
| Cash at bank and in hand | 54/58 | €3,235 | €20,059 | +€16,824 | +520.1% |
| Deferred charges and accrued income | 490/1 | €1,384 | €6,492 | +€5,108 | +369.1% |
| Total equity and liabilities | 10/49 | €35,305 | €1,318,412 | +€1.3m | +3634.3% |
| Equity | 10/15 | €10,878 | €23,210 | +€12,332 | +113.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €878 | €13,210 | +€12,332 | +1404.2% |
| Amounts payable | 17/49 | €24,427 | €1,295,202 | +€1.3m | +5202.3% |
| Amounts payable after more than one year | 17 | - | €830,324 | +€830,324 | |
| Financial debts | 170/4 | - | €830,324 | +€830,324 | |
| Amounts payable within one year | 42/48 | €24,427 | €464,878 | +€440,451 | +1803.1% |
| Current portion of amounts payable after more than one year | 42 | - | €17,205 | +€17,205 | |
| Trade debts | 44 | €24,078 | €62,559 | +€38,481 | +159.8% |
| Suppliers | 440/4 | €24,078 | €62,559 | +€38,481 | +159.8% |
| Taxes, remuneration and social security | 45 | €349 | €4,111 | +€3,762 | +1078.4% |
| Taxes | 450/3 | €349 | €4,111 | +€3,762 | +1078.4% |
| Other amounts payable | 47/48 | - | €381,004 | +€381,004 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,205 | +€2,205 | |
| Other operating charges | 640/8 | €939 | €182 | -€757 | -80.6% |
| Gross operating margin | 9900 | €2,246 | €30,340 | +€28,094 | +1250.9% |
| Operating profit (loss) | 9901 | €1,307 | €27,953 | +€26,646 | +2038.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €80 | €11,510 | +€11,430 | +14287.7% |
| Recurring financial charges | 65 | €80 | €11,510 | +€11,430 | +14287.7% |
| Profit (loss) for the period before taxes | 9903 | €1,227 | €16,443 | +€15,216 | +1240.0% |
| Income taxes | 67/77 | €349 | €4,111 | +€3,762 | +1078.4% |
| Profit (loss) for the period | 9904 | €878 | €12,332 | +€11,454 | +1304.2% |
| Profit (loss) for the period to be appropriated | 9905 | €878 | €12,332 | +€11,454 | +1304.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.