BGP: 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.
BGP
Largest movements
- Cash -€9,644
no longer reported in 2024 (was €9,644)
mainly Trade debts (-€9,820) and Receivables within one year (-€4,575)
- Receivables within one year +€4,575
up €4,575 (+77.1%), from €5,930 to €10,504
of which Other amounts receivable: +€4,575
- Tangible fixed assets -€3,789
down €3,789 (-44.1%), from €8,599 to €4,811
- Deferred charges and accrued income -€566
down €566 (-95.9%), from €590 to €24
- Trade debts -€9,820
down €9,820 (-36.5%), from €26,927 to €17,106
- Profit (loss) carried forward +€3,937
up €3,937 (+14.9%), from -€26,505 to -€22,568
- Debts after one year -€2,067
no longer reported in 2024 (was €2,067)
- Tax, wage and social debts +€1,781
up €1,781 (+348%), from €512 to €2,293
- Current portion of long-term debt -€1,616
down €1,616 (-32.9%), from €4,918 to €3,302
- Gross operating margin +€12,102
up €12,102, from -€2,902 to €9,200
- Other operating charges -€494
down €494 (-41.5%), from €1,191 to €697
- Taxes +€363
up €363 (+227%), from €160 to €523
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,763 | €15,339 | -€9,424 | -38.1% |
| Fixed assets | 21/28 | €8,599 | €4,811 | -€3,789 | -44.1% |
| Tangible fixed assets | 22/27 | €8,599 | €4,811 | -€3,789 | -44.1% |
| Furniture and vehicles | 24 | €8,599 | €4,811 | -€3,789 | -44.1% |
| Current assets | 29/58 | €16,163 | €10,528 | -€5,635 | -34.9% |
| Amounts receivable within one year | 40/41 | €5,930 | €10,504 | +€4,575 | +77.1% |
| Trade receivables | 40 | €3,549 | €3,549 | = | 0.0% |
| Other amounts receivable | 41 | €2,381 | €6,956 | +€4,575 | +192% |
| Cash at bank and in hand | 54/58 | €9,644 | - | -€9,644 | |
| Deferred charges and accrued income | 490/1 | €590 | €24 | -€566 | -95.9% |
| Total equity and liabilities | 10/49 | €24,763 | €15,339 | -€9,424 | -38.1% |
| Equity | 10/15 | -€11,345 | -€7,408 | +€3,937 | +34.7% |
| Contributions | 10/11 | €15,160 | €15,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,505 | -€22,568 | +€3,937 | +14.9% |
| Amounts payable | 17/49 | €36,108 | €22,747 | -€13,360 | -37.0% |
| Amounts payable after more than one year | 17 | €2,067 | - | -€2,067 | |
| Financial debts | 170/4 | €2,067 | - | -€2,067 | |
| Amounts payable within one year | 42/48 | €32,521 | €22,747 | -€9,773 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €4,918 | €3,302 | -€1,616 | -32.9% |
| Trade debts | 44 | €26,927 | €17,106 | -€9,820 | -36.5% |
| Suppliers | 440/4 | €26,927 | €17,106 | -€9,820 | -36.5% |
| Taxes, remuneration and social security | 45 | €512 | €2,293 | +€1,781 | +348% |
| Taxes | 450/3 | €512 | €2,293 | +€1,781 | +348% |
| Other amounts payable | 47/48 | €165 | €46 | -€118 | -71.9% |
| Accrued charges and deferred income | 492/3 | €1,520 | - | -€1,520 | |
| Remuneration, social security and pensions | 62 | €37 | - | -€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,803 | €3,789 | -€15 | -0.4% |
| Other operating charges | 640/8 | €1,191 | €697 | -€494 | -41.5% |
| Gross operating margin | 9900 | -€2,902 | €9,200 | +€12,102 | |
| Operating profit (loss) | 9901 | -€7,934 | €4,715 | +€12,648 | |
| Financial charges | 65/66B | €327 | €256 | -€71 | -21.7% |
| Recurring financial charges | 65 | €327 | €256 | -€71 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,260 | €4,459 | +€12,719 | |
| Income taxes | 67/77 | €160 | €523 | +€363 | +227% |
| Profit (loss) for the period | 9904 | -€8,420 | €3,937 | +€12,357 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,420 | €3,937 | +€12,357 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.