BOPLANT: 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.
BOPLANT
Largest movements
- Receivables within one year -€91,366
down €91,366 (-41.9%), from €218,008 to €126,642
of which Trade receivables: -€84,025
- Stocks and contracts +€31,615
up €31,615 (+4.4%), from €723,516 to €755,131
- Trade debts -€30,716
down €30,716 (-16.8%), from €182,531 to €151,816
- Other debts -€28,116
down €28,116 (-16.2%), from €173,628 to €145,512
- Debts after one year -€25,092
down €25,092 (-22.4%), from €112,186 to €87,094
- Reserves +€17,887
up €17,887 (+7.6%), from €234,679 to €252,567
of which Distributable reserves: +€17,887
- Current portion of long-term debt +€11,500
up €11,500 (+19.3%), from €59,592 to €71,092
- Gross operating margin +€60,312
up €60,312 (+43.8%), from €137,649 to €197,961
- Staff costs +€53,528
up €53,528 (+58.9%), from €90,839 to €144,367
- Depreciation +€4,418
up €4,418 (+70.2%), from €6,293 to €10,711
- Other operating charges -€2,615
down €2,615 (-30.9%), from €8,465 to €5,850
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 | €988,542 | €928,689 | -€59,854 | -6.1% |
| Fixed assets | 21/28 | €36,628 | €35,204 | -€1,424 | -3.9% |
| Tangible fixed assets | 22/27 | €35,610 | €34,185 | -€1,424 | -4.0% |
| Plant, machinery and equipment | 23 | €22,787 | €24,668 | +€1,882 | +8.3% |
| Furniture and vehicles | 24 | €12,823 | €9,517 | -€3,306 | -25.8% |
| Financial fixed assets | 28 | €1,019 | €1,019 | = | 0.0% |
| Current assets | 29/58 | €951,914 | €893,485 | -€58,429 | -6.1% |
| Stocks and contracts in progress | 3 | €723,516 | €755,131 | +€31,615 | +4.4% |
| Stocks | 30/36 | €723,516 | €755,131 | +€31,615 | +4.4% |
| Amounts receivable within one year | 40/41 | €218,008 | €126,642 | -€91,366 | -41.9% |
| Trade receivables | 40 | €206,851 | €122,825 | -€84,025 | -40.6% |
| Other amounts receivable | 41 | €11,157 | €3,817 | -€7,341 | -65.8% |
| Cash at bank and in hand | 54/58 | €4,360 | €4,782 | +€422 | +9.7% |
| Deferred charges and accrued income | 490/1 | €6,030 | €6,930 | +€900 | +14.9% |
| Total equity and liabilities | 10/49 | €988,542 | €928,689 | -€59,854 | -6.1% |
| Equity | 10/15 | €339,679 | €357,567 | +€17,887 | +5.3% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €234,679 | €252,567 | +€17,887 | +7.6% |
| Non-distributable reserves | 130/1 | €10,500 | €10,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €224,179 | €242,067 | +€17,887 | +8.0% |
| Amounts payable | 17/49 | €648,863 | €571,122 | -€77,741 | -12.0% |
| Amounts payable after more than one year | 17 | €112,186 | €87,094 | -€25,092 | -22.4% |
| Financial debts | 170/4 | €112,186 | €87,094 | -€25,092 | -22.4% |
| Amounts payable within one year | 42/48 | €527,719 | €475,340 | -€52,379 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €59,592 | €71,092 | +€11,500 | +19.3% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Other loans | 439 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €182,531 | €151,816 | -€30,716 | -16.8% |
| Suppliers | 440/4 | €182,531 | €151,816 | -€30,716 | -16.8% |
| Taxes, remuneration and social security | 45 | €11,969 | €6,921 | -€5,048 | -42.2% |
| Taxes | 450/3 | €9,663 | €3,194 | -€6,469 | -66.9% |
| Remuneration and social security | 454/9 | €2,306 | €3,727 | +€1,422 | +61.7% |
| Other amounts payable | 47/48 | €173,628 | €145,512 | -€28,116 | -16.2% |
| Accrued charges and deferred income | 492/3 | €8,958 | €8,688 | -€270 | -3.0% |
| Non-recurring operating income | 76A | - | €15,696 | +€15,696 | |
| Remuneration, social security and pensions | 62 | €90,839 | €144,367 | +€53,528 | +58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,293 | €10,711 | +€4,418 | +70.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,459 | - | -€1,459 | |
| Other operating charges | 640/8 | €8,465 | €5,850 | -€2,615 | -30.9% |
| Gross operating margin | 9900 | €137,649 | €197,961 | +€60,312 | +43.8% |
| Operating profit (loss) | 9901 | €30,594 | €37,034 | +€6,440 | +21.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €18,458 | €17,358 | -€1,100 | -6.0% |
| Recurring financial charges | 65 | €18,458 | €17,358 | -€1,100 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €12,136 | €19,676 | +€7,540 | +62.1% |
| Income taxes | 67/77 | €1,103 | €1,789 | +€685 | +62.1% |
| Profit (loss) for the period | 9904 | €11,032 | €17,887 | +€6,855 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,032 | €17,887 | +€6,855 | +62.1% |
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 6 October 2026 via checked.be.