BOPAR Management: 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.
BOPAR Management
Largest movements
- Cash +€9,403
up €9,403 (+152.6%), from €6,160 to €15,564
mainly Net result for the year (+€21,359) and Tax, wage and social debts (+€9,328)
- Debts after one year -€23,644
down €23,644 (-15.8%), from €150,000 to €126,356
- Profit (loss) carried forward +€21,359
up €21,359, from -€6,340 to €15,020
- Tax, wage and social debts +€9,328
new in 2025: €9,328
- Accrued charges and deferred income +€2,073
new in 2025: €2,073
- Gross operating margin +€37,769
up €37,769, from -€2,115 to €35,654
- Financial charges +€7,931
up €7,931 (+5174.6%), from €153 to €8,084
- Taxes +€6,211
new in 2025: €6,211
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 | €156,160 | €165,564 | +€9,403 | +6.0% |
| Fixed assets | 21/28 | €150,000 | €150,000 | = | 0.0% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €6,160 | €15,564 | +€9,403 | +152.6% |
| Cash at bank and in hand | 54/58 | €6,160 | €15,564 | +€9,403 | +152.6% |
| Total equity and liabilities | 10/49 | €156,160 | €165,564 | +€9,403 | +6.0% |
| Equity | 10/15 | €6,160 | €27,520 | +€21,359 | +346.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,340 | €15,020 | +€21,359 | |
| Amounts payable | 17/49 | €150,000 | €138,044 | -€11,956 | -8.0% |
| Amounts payable after more than one year | 17 | €150,000 | €126,356 | -€23,644 | -15.8% |
| Other amounts payable | 178/9 | €150,000 | €126,356 | -€23,644 | -15.8% |
| Amounts payable within one year | 42/48 | - | €9,614 | +€9,614 | |
| Taxes, remuneration and social security | 45 | - | €9,328 | +€9,328 | |
| Taxes | 450/3 | - | €9,328 | +€9,328 | |
| Other amounts payable | 47/48 | - | €287 | +€287 | |
| Accrued charges and deferred income | 492/3 | - | €2,073 | +€2,073 | |
| Gross operating margin | 9900 | -€2,115 | €35,654 | +€37,769 | |
| Operating profit (loss) | 9901 | -€2,115 | €35,654 | +€37,769 | |
| Financial charges | 65/66B | €153 | €8,084 | +€7,931 | +5174.6% |
| Recurring financial charges | 65 | €153 | €8,084 | +€7,931 | +5174.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,268 | €27,570 | +€29,838 | |
| Income taxes | 67/77 | - | €6,211 | +€6,211 | |
| Profit (loss) for the period | 9904 | -€2,268 | €21,359 | +€23,627 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,268 | €21,359 | +€23,627 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.