BOPLA: 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.
BOPLA
Largest movements
- Receivables within one year -€62,543
no longer reported in 2024 (was €62,543)
of which Other amounts receivable: -€59,538
- Cash +€59,030
up €59,030 (+135.6%), from €43,535 to €102,565
mainly Receivables within one year (+€62,543) and Net result for the year (+€8,542)
- Tangible fixed assets -€7,536
down €7,536 (-10.6%), from €70,932 to €63,396
- Other debts -€12,857
down €12,857 (-54.3%), from €23,679 to €10,822
- Gross operating margin +€3,643
up €3,643 (+17.6%), from €20,755 to €24,398
- Taxes +€1,496
up €1,496 (+52.0%), from €2,878 to €4,374
- Financial income +€911
up €911 (+112.6%), from €809 to €1,719
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.
Cash bridge derived
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 | €177,009 | €165,961 | -€11,048 | -6.2% |
| Fixed assets | 21/28 | €70,932 | €63,396 | -€7,536 | -10.6% |
| Tangible fixed assets | 22/27 | €70,932 | €63,396 | -€7,536 | -10.6% |
| Land and buildings | 22 | €70,932 | €63,396 | -€7,536 | -10.6% |
| Current assets | 29/58 | €106,078 | €102,565 | -€3,512 | -3.3% |
| Amounts receivable within one year | 40/41 | €62,543 | - | -€62,543 | |
| Trade receivables | 40 | €3,005 | - | -€3,005 | |
| Other amounts receivable | 41 | €59,538 | - | -€59,538 | |
| Cash at bank and in hand | 54/58 | €43,535 | €102,565 | +€59,030 | +135.6% |
| Total equity and liabilities | 10/49 | €177,009 | €165,961 | -€11,048 | -6.2% |
| Equity | 10/15 | €144,695 | €146,097 | +€1,402 | +1.0% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €45,537 | €46,939 | +€1,402 | +3.1% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €35,621 | €37,024 | +€1,402 | +3.9% |
| Amounts payable | 17/49 | €32,315 | €19,864 | -€12,450 | -38.5% |
| Amounts payable after more than one year | 17 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 178/9 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,500 | €15,524 | -€11,976 | -43.5% |
| Trade debts | 44 | €1,006 | €328 | -€678 | -67.4% |
| Suppliers | 440/4 | €1,006 | €328 | -€678 | -67.4% |
| Taxes, remuneration and social security | 45 | €2,815 | €4,374 | +€1,559 | +55.4% |
| Taxes | 450/3 | €2,815 | €4,374 | +€1,559 | +55.4% |
| Other amounts payable | 47/48 | €23,679 | €10,822 | -€12,857 | -54.3% |
| Accrued charges and deferred income | 492/3 | €2,815 | €2,341 | -€474 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,536 | €7,536 | = | 0.0% |
| Other operating charges | 640/8 | €4,994 | €5,084 | +€90 | +1.8% |
| Gross operating margin | 9900 | €20,755 | €24,398 | +€3,643 | +17.6% |
| Operating profit (loss) | 9901 | €8,226 | €11,778 | +€3,553 | +43.2% |
| Financial income | 75/76B | €809 | €1,719 | +€911 | +112.6% |
| Recurring financial income | 75 | €809 | €1,719 | +€911 | +112.6% |
| Financial charges | 65/66B | €578 | €582 | +€4 | +0.7% |
| Recurring financial charges | 65 | €578 | €582 | +€4 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €8,457 | €12,916 | +€4,460 | +52.7% |
| Income taxes | 67/77 | €2,878 | €4,374 | +€1,496 | +52.0% |
| Profit (loss) for the period | 9904 | €5,578 | €8,542 | +€2,964 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,578 | €8,542 | +€2,964 | +53.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.