BBP & Partners: 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.
BBP & Partners
Largest movements
- Cash +€75,639
up €75,639 (+294%), from €25,733 to €101,372
mainly Depreciation (+€54,844) and Tax, wage and social debts (+€30,470)
- Tangible fixed assets -€40,550
down €40,550 (-34.2%), from €118,408 to €77,859
of which Furniture and vehicles: -€31,834
- Receivables within one year -€7,351
down €7,351 (-4.0%), from €182,586 to €175,235
of which Trade receivables: -€11,703
- Tax, wage and social debts +€30,470
up €30,470 (+40.4%), from €75,359 to €105,829
of which Remuneration and social security: +€19,720
- Current portion of long-term debt -€19,534
no longer reported in 2025 (was €19,534)
- Trade debts +€5,514
up €5,514 (+15.8%), from €34,902 to €40,416
- Other debts +€5,217
up €5,217 (+48.4%), from €10,783 to €16,000
- Debts after one year +€4,516
up €4,516 (+46.6%), from €9,693 to €14,209
- Gross operating margin +€14,706
up €14,706 (+3.3%), from €441,447 to €456,153
- Staff costs +€7,063
up €7,063 (+2.0%), from €360,734 to €367,797
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 | €331,317 | €359,880 | +€28,563 | +8.6% |
| Fixed assets | 21/28 | €118,408 | €77,859 | -€40,550 | -34.2% |
| Tangible fixed assets | 22/27 | €118,408 | €77,859 | -€40,550 | -34.2% |
| Plant, machinery and equipment | 23 | €4,722 | €5,428 | +€706 | +15.0% |
| Furniture and vehicles | 24 | €75,410 | €43,576 | -€31,834 | -42.2% |
| Other tangible fixed assets | 26 | €38,277 | €28,855 | -€9,422 | -24.6% |
| Current assets | 29/58 | €212,908 | €282,021 | +€69,113 | +32.5% |
| Amounts receivable within one year | 40/41 | €182,586 | €175,235 | -€7,351 | -4.0% |
| Trade receivables | 40 | €157,256 | €145,553 | -€11,703 | -7.4% |
| Other amounts receivable | 41 | €25,330 | €29,681 | +€4,352 | +17.2% |
| Cash at bank and in hand | 54/58 | €25,733 | €101,372 | +€75,639 | +294% |
| Deferred charges and accrued income | 490/1 | €4,590 | €5,414 | +€825 | +18.0% |
| Total equity and liabilities | 10/49 | €331,317 | €359,880 | +€28,563 | +8.6% |
| Equity | 10/15 | €166,822 | €167,147 | +€325 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148,222 | €148,547 | +€325 | +0.2% |
| Tax-exempt reserves | 132 | €443 | €443 | = | 0.0% |
| Distributable reserves | 133 | €147,779 | €148,104 | +€325 | +0.2% |
| Amounts payable | 17/49 | €164,495 | €192,733 | +€28,239 | +17.2% |
| Amounts payable after more than one year | 17 | €9,693 | €14,209 | +€4,516 | +46.6% |
| Financial debts | 170/4 | €9,693 | €14,209 | +€4,516 | +46.6% |
| Amounts payable within one year | 42/48 | €154,801 | €178,524 | +€23,723 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €19,534 | - | -€19,534 | |
| Financial debts | 43 | €14,223 | €16,280 | +€2,057 | +14.5% |
| Credit institutions | 430/8 | €14,223 | €16,280 | +€2,057 | +14.5% |
| Trade debts | 44 | €34,902 | €40,416 | +€5,514 | +15.8% |
| Suppliers | 440/4 | €34,902 | €40,416 | +€5,514 | +15.8% |
| Taxes, remuneration and social security | 45 | €75,359 | €105,829 | +€30,470 | +40.4% |
| Taxes | 450/3 | €32,657 | €43,406 | +€10,749 | +32.9% |
| Remuneration and social security | 454/9 | €42,702 | €62,423 | +€19,720 | +46.2% |
| Other amounts payable | 47/48 | €10,783 | €16,000 | +€5,217 | +48.4% |
| Remuneration, social security and pensions | 62 | €360,734 | €367,797 | +€7,063 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,648 | €54,844 | +€1,196 | +2.2% |
| Other operating charges | 640/8 | €3,635 | €1,034 | -€2,602 | -71.6% |
| Gross operating margin | 9900 | €441,447 | €456,153 | +€14,706 | +3.3% |
| Operating profit (loss) | 9901 | €23,431 | €32,479 | +€9,048 | +38.6% |
| Financial income | 75/76B | €419 | €146 | -€273 | -65.0% |
| Recurring financial income | 75 | €419 | €146 | -€273 | -65.0% |
| Financial charges | 65/66B | €6,621 | €6,708 | +€86 | +1.3% |
| Recurring financial charges | 65 | €6,621 | €6,708 | +€86 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €17,228 | €25,918 | +€8,690 | +50.4% |
| Income taxes | 67/77 | €5,905 | €5,593 | -€312 | -5.3% |
| Profit (loss) for the period | 9904 | €11,324 | €20,325 | +€9,001 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,324 | €20,325 | +€9,001 | +79.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.