BOPACO: 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.
BOPACO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€17,461
down €17,461 (-8.3%), from €211,521 to €194,061
- Accrued charges and deferred income +€16,935
up €16,935 (+11.4%), from €149,074 to €166,009
- Financial charges +€1,598
up €1,598 (+10.4%), from €15,421 to €17,019
- Gross operating margin -€1,324
down €1,324, from €882 to -€442
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 | €1,251,401 | €1,251,309 | -€92 | 0.0% |
| Fixed assets | 21/28 | €1,249,500 | €1,249,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,249,500 | €1,249,500 | = | 0.0% |
| Current assets | 29/58 | €1,901 | €1,809 | -€92 | -4.8% |
| Amounts receivable within one year | 40/41 | €454 | €454 | = | 0.0% |
| Other amounts receivable | 41 | €454 | €454 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,448 | €1,356 | -€92 | -6.4% |
| Total equity and liabilities | 10/49 | €1,251,401 | €1,251,309 | -€92 | 0.0% |
| Equity | 10/15 | €486,521 | €469,061 | -€17,461 | -3.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,521 | €194,061 | -€17,461 | -8.3% |
| Amounts payable | 17/49 | €764,880 | €782,248 | +€17,369 | +2.3% |
| Amounts payable after more than one year | 17 | €615,806 | €615,806 | = | 0.0% |
| Financial debts | 170/4 | €615,806 | €615,806 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €434 | +€434 | |
| Taxes, remuneration and social security | 45 | - | €434 | +€434 | |
| Taxes | 450/3 | - | €434 | +€434 | |
| Accrued charges and deferred income | 492/3 | €149,074 | €166,009 | +€16,935 | +11.4% |
| Gross operating margin | 9900 | €882 | -€442 | -€1,324 | |
| Operating profit (loss) | 9901 | €882 | -€442 | -€1,324 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €15,421 | €17,019 | +€1,598 | +10.4% |
| Recurring financial charges | 65 | €15,421 | €17,019 | +€1,598 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,538 | -€17,461 | -€2,922 | -20.1% |
| Profit (loss) for the period | 9904 | -€14,538 | -€17,461 | -€2,922 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,538 | -€17,461 | -€2,922 | -20.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.