BOPEKOR: 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.
BOPEKOR
Largest movements
- Tangible fixed assets -€13,114
down €13,114 (-4.1%), from €320,955 to €307,841
of which Land and buildings: -€11,590
- Cash -€3,694
down €3,694 (-41.6%), from €8,873 to €5,179
mainly Other debts (-€11,044) and Net result for the year (-€5,789)
- Other debts -€11,044
down €11,044 (-17.8%), from €61,903 to €50,858
- Profit (loss) carried forward -€5,789
down €5,789 (-12.5%), from -€46,266 to -€52,056
- Gross operating margin +€302
up €302 (+3.1%), from €9,678 to €9,980
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 | €330,808 | €314,005 | -€16,803 | -5.1% |
| Fixed assets | 21/28 | €321,620 | €308,505 | -€13,114 | -4.1% |
| Tangible fixed assets | 22/27 | €320,955 | €307,841 | -€13,114 | -4.1% |
| Land and buildings | 22 | €315,642 | €304,052 | -€11,590 | -3.7% |
| Plant, machinery and equipment | 23 | €5,313 | €3,789 | -€1,524 | -28.7% |
| Financial fixed assets | 28 | €664 | €664 | = | 0.0% |
| Current assets | 29/58 | €9,188 | €5,500 | -€3,689 | -40.1% |
| Cash at bank and in hand | 54/58 | €8,873 | €5,179 | -€3,694 | -41.6% |
| Deferred charges and accrued income | 490/1 | €316 | €320 | +€5 | +1.5% |
| Total equity and liabilities | 10/49 | €330,808 | €314,005 | -€16,803 | -5.1% |
| Equity | 10/15 | €19,812 | €14,022 | -€5,789 | -29.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €4,105 | €4,105 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,105 | €4,105 | = | 0.0% |
| Legal reserve | 130 | €4,105 | €4,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,266 | -€52,056 | -€5,789 | -12.5% |
| Amounts payable | 17/49 | €310,996 | €299,983 | -€11,014 | -3.5% |
| Amounts payable after more than one year | 17 | €247,894 | €247,894 | = | 0.0% |
| Financial debts | 170/4 | €247,894 | €247,894 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,869 | €51,855 | -€11,014 | -17.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €966 | €996 | +€30 | +3.1% |
| Taxes | 450/3 | €966 | €996 | +€30 | +3.1% |
| Other amounts payable | 47/48 | €61,903 | €50,858 | -€11,044 | -17.8% |
| Accrued charges and deferred income | 492/3 | €234 | €234 | +€0 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,033 | €13,114 | +€81 | +0.6% |
| Other operating charges | 640/8 | €2,439 | €2,512 | +€73 | +3.0% |
| Gross operating margin | 9900 | €9,678 | €9,980 | +€302 | +3.1% |
| Operating profit (loss) | 9901 | -€5,794 | -€5,646 | +€148 | +2.6% |
| Financial charges | 65/66B | €174 | €143 | -€31 | -17.6% |
| Recurring financial charges | 65 | €174 | €143 | -€31 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,968 | -€5,789 | +€179 | +3.0% |
| Profit (loss) for the period | 9904 | -€5,968 | -€5,789 | +€179 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,968 | -€5,789 | +€179 | +3.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.