BOPLICITY: 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.
BOPLICITY
Largest movements
- Current investments +€150,624
new in 2025: €150,624
- Tangible fixed assets -€93,432
down €93,432 (-4.3%), from €2.2m to €2.1m
of which Land and buildings: -€49,364
- Receivables within one year -€62,011
down €62,011 (-70.9%), from €87,443 to €25,432
of which Trade receivables: -€39,157
- Cash -€43,609
down €43,609 (-25.9%), from €168,514 to €124,905
mainly Other debts (-€161,987) and Current investments (-€150,624)
- Other debts -€161,987
down €161,987 (-23.5%), from €689,459 to €527,472
- Reserves +€110,709
up €110,709 (+7.8%), from €1.4m to €1.5m
of which Distributable reserves: +€65,485
- Debts after one year -€42,711
down €42,711 (-25.2%), from €169,577 to €126,866
- Profit (loss) carried forward +€36,141
up €36,141 (+76.0%), from €47,559 to €83,700
- Gross operating margin +€117,642
up €117,642 (+46.5%), from €252,878 to €370,520
- Taxes +€10,471
up €10,471 (+22.7%), from €46,045 to €56,516
- Financial charges +€6,561
up €6,561 (+18.4%), from €35,594 to €42,155
of which Financial charges: +€9,942
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 | €2,451,539 | €2,407,112 | -€44,427 | -1.8% |
| Fixed assets | 21/28 | €2,195,583 | €2,102,151 | -€93,432 | -4.3% |
| Tangible fixed assets | 22/27 | €2,195,583 | €2,102,151 | -€93,432 | -4.3% |
| Land and buildings | 22 | €1,813,643 | €1,764,279 | -€49,364 | -2.7% |
| Furniture and vehicles | 24 | €132,816 | €95,669 | -€37,147 | -28.0% |
| Other tangible fixed assets | 26 | €249,124 | €242,203 | -€6,921 | -2.8% |
| Current assets | 29/58 | €255,957 | €304,961 | +€49,005 | +19.1% |
| Amounts receivable within one year | 40/41 | €87,443 | €25,432 | -€62,011 | -70.9% |
| Trade receivables | 40 | €50,838 | €11,681 | -€39,157 | -77.0% |
| Other amounts receivable | 41 | €36,604 | €13,751 | -€22,853 | -62.4% |
| Current investments | 50/53 | - | €150,624 | +€150,624 | |
| Cash at bank and in hand | 54/58 | €168,514 | €124,905 | -€43,609 | -25.9% |
| Deferred charges and accrued income | 490/1 | - | €4,000 | +€4,000 | |
| Total equity and liabilities | 10/49 | €2,451,539 | €2,407,112 | -€44,427 | -1.8% |
| Equity | 10/15 | €1,464,672 | €1,611,522 | +€146,850 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,410,914 | €1,521,622 | +€110,709 | +7.8% |
| Tax-exempt reserves | 132 | €44,079 | €89,303 | +€45,224 | +103% |
| Distributable reserves | 133 | €1,366,835 | €1,432,320 | +€65,485 | +4.8% |
| Profit (loss) carried forward | 14 | €47,559 | €83,700 | +€36,141 | +76.0% |
| Amounts payable | 17/49 | €986,867 | €795,590 | -€191,277 | -19.4% |
| Amounts payable after more than one year | 17 | €169,577 | €126,866 | -€42,711 | -25.2% |
| Financial debts | 170/4 | €169,577 | €126,866 | -€42,711 | -25.2% |
| Amounts payable within one year | 42/48 | €775,984 | €614,463 | -€161,521 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €41,358 | €42,711 | +€1,353 | +3.3% |
| Trade debts | 44 | €1,787 | €23,931 | +€22,145 | +1,239% |
| Suppliers | 440/4 | €1,787 | €23,931 | +€22,145 | +1,239% |
| Taxes, remuneration and social security | 45 | €43,381 | €20,349 | -€23,032 | -53.1% |
| Taxes | 450/3 | €43,381 | €20,349 | -€23,032 | -53.1% |
| Other amounts payable | 47/48 | €689,459 | €527,472 | -€161,987 | -23.5% |
| Accrued charges and deferred income | 492/3 | €41,306 | €54,261 | +€12,955 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,574 | €120,140 | +€2,566 | +2.2% |
| Other operating charges | 640/8 | €5,776 | €5,845 | +€69 | +1.2% |
| Non-recurring operating charges | 66A | €330 | €0 | -€330 | -100% |
| Gross operating margin | 9900 | €252,878 | €370,520 | +€117,642 | +46.5% |
| Operating profit (loss) | 9901 | €129,198 | €244,535 | +€115,337 | +89.3% |
| Financial income | 75/76B | - | €987 | +€987 | |
| Recurring financial income | 75 | - | €987 | +€987 | |
| Financial charges | 65/66B | €35,594 | €42,155 | +€6,561 | +18.4% |
| Recurring financial charges | 65 | €32,213 | €42,155 | +€9,942 | +30.9% |
| Non-recurring financial charges | 66B | €3,381 | €0 | -€3,381 | -100% |
| Profit (loss) for the period before taxes | 9903 | €93,604 | €203,366 | +€109,762 | +117% |
| Income taxes | 67/77 | €46,045 | €56,516 | +€10,471 | +22.7% |
| Profit (loss) for the period | 9904 | €47,559 | €146,850 | +€99,291 | +209% |
| Transfer from tax-exempt reserves | 789 | €73,771 | €17,926 | -€55,845 | -75.7% |
| Transfer to tax-exempt reserves | 689 | - | €63,150 | +€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €121,330 | €101,626 | -€19,703 | -16.2% |
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 16 October 2026 via checked.be.