BOPLUS: 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.
BOPLUS
Largest movements
- Cash +€54,040
up €54,040 (+141.6%), from €38,170 to €92,210
mainly Receivables within one year (+€28,644) and Depreciation (+€20,981)
- Receivables within one year -€28,644
down €28,644 (-75.9%), from €37,719 to €9,075
of which Trade receivables: -€24,636
- Tangible fixed assets -€19,364
down €19,364 (-24.9%), from €77,856 to €58,491
of which Furniture and vehicles: -€19,804
- Other debts +€18,983
up €18,983 (+360.4%), from €5,268 to €24,251
- Debts after one year -€15,175
down €15,175 (-36.3%), from €41,835 to €26,660
- Tax, wage and social debts +€6,388
up €6,388 (+78.8%), from €8,105 to €14,493
- Reserves -€3,835
down €3,835 (-7.8%), from €49,237 to €45,402
- Gross operating margin +€22,222
up €22,222 (+80.9%), from €27,463 to €49,685
- Taxes +€6,428
up €6,428 (+648.5%), from €991 to €7,419
- Financial charges -€611
down €611 (-22.1%), from €2,770 to €2,159
- Other operating charges -€571
down €571 (-36.1%), from €1,581 to €1,010
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 | €153,745 | €159,776 | +€6,031 | +3.9% |
| Fixed assets | 21/28 | €77,856 | €58,491 | -€19,364 | -24.9% |
| Tangible fixed assets | 22/27 | €77,856 | €58,491 | -€19,364 | -24.9% |
| Plant, machinery and equipment | 23 | €2,581 | €3,021 | +€440 | +17.1% |
| Furniture and vehicles | 24 | €75,275 | €55,470 | -€19,804 | -26.3% |
| Current assets | 29/58 | €75,890 | €101,285 | +€25,395 | +33.5% |
| Amounts receivable within one year | 40/41 | €37,719 | €9,075 | -€28,644 | -75.9% |
| Trade receivables | 40 | €33,711 | €9,075 | -€24,636 | -73.1% |
| Other amounts receivable | 41 | €4,009 | - | -€4,009 | |
| Cash at bank and in hand | 54/58 | €38,170 | €92,210 | +€54,040 | +141.6% |
| Total equity and liabilities | 10/49 | €153,745 | €159,776 | +€6,031 | +3.9% |
| Equity | 10/15 | €78,556 | €74,722 | -€3,834 | -4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,237 | €45,402 | -€3,835 | -7.8% |
| Distributable reserves | 133 | €49,237 | €45,402 | -€3,835 | -7.8% |
| Profit (loss) carried forward | 14 | €23,119 | €23,120 | +€1 | 0.0% |
| Amounts payable | 17/49 | €75,189 | €85,054 | +€9,865 | +13.1% |
| Amounts payable after more than one year | 17 | €41,835 | €26,660 | -€15,175 | -36.3% |
| Financial debts | 170/4 | €41,835 | €26,660 | -€15,175 | -36.3% |
| Amounts payable within one year | 42/48 | €33,355 | €58,395 | +€25,040 | +75.1% |
| Current portion of amounts payable after more than one year | 42 | €14,588 | €15,175 | +€587 | +4.0% |
| Trade debts | 44 | €5,394 | €4,476 | -€918 | -17.0% |
| Suppliers | 440/4 | €5,394 | €4,476 | -€918 | -17.0% |
| Taxes, remuneration and social security | 45 | €8,105 | €14,493 | +€6,388 | +78.8% |
| Taxes | 450/3 | €8,105 | €14,493 | +€6,388 | +78.8% |
| Other amounts payable | 47/48 | €5,268 | €24,251 | +€18,983 | +360.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,668 | €20,981 | +€313 | +1.5% |
| Other operating charges | 640/8 | €1,581 | €1,010 | -€571 | -36.1% |
| Non-recurring operating charges | 66A | €237 | - | -€237 | |
| Gross operating margin | 9900 | €27,463 | €49,685 | +€22,222 | +80.9% |
| Operating profit (loss) | 9901 | €4,977 | €27,693 | +€22,716 | +456.4% |
| Financial charges | 65/66B | €2,770 | €2,159 | -€611 | -22.1% |
| Recurring financial charges | 65 | €2,770 | €2,159 | -€611 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €2,207 | €25,535 | +€23,328 | +1056.9% |
| Income taxes | 67/77 | €991 | €7,419 | +€6,428 | +648.5% |
| Profit (loss) for the period | 9904 | €1,216 | €18,116 | +€16,900 | +1389.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,216 | €18,116 | +€16,900 | +1389.8% |
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 29 September 2026 via checked.be.