BOPOZ: 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.
BOPOZ
Largest movements
- Cash +€494,990
up €494,990 (+831.8%), from €59,511 to €554,502
mainly Net result for the year (+€730,234)
- Profit (loss) carried forward +€730,234
up €730,234 (+9.3%), from €7.8m to €8.6m
- Financial income +€748,250
new in 2025: €748,250
- Financial charges +€12,672
new in 2025: €12,672
- Gross operating margin +€3,680
up €3,680 (+41.8%), from -€8,795 to -€5,115
- Other operating charges -€175
down €175 (-43.3%), from €403 to €229
From the 31-12-2024 result to the 30-06-2025 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 31-12-2024 and 30-06-2025 balance sheets and the 30-06-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 30-06-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,530,270 | €33,259,785 | +€729,515 | +2.2% |
| Fixed assets | 21/28 | €32,470,759 | €32,480,809 | +€10,050 | 0.0% |
| Financial fixed assets | 28 | €32,470,759 | €32,480,809 | +€10,050 | 0.0% |
| Current assets | 29/58 | €59,511 | €778,977 | +€719,465 | +1209.0% |
| Amounts receivable within one year | 40/41 | - | €224,475 | +€224,475 | |
| Other amounts receivable | 41 | - | €224,475 | +€224,475 | |
| Cash at bank and in hand | 54/58 | €59,511 | €554,502 | +€494,990 | +831.8% |
| Total equity and liabilities | 10/49 | €32,530,270 | €33,259,785 | +€729,515 | +2.2% |
| Equity | 10/15 | €8,385,938 | €9,116,172 | +€730,234 | +8.7% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,835,938 | €8,566,172 | +€730,234 | +9.3% |
| Amounts payable | 17/49 | €24,144,332 | €24,143,613 | -€719 | 0.0% |
| Amounts payable after more than one year | 17 | €21,363,000 | €21,363,000 | = | 0.0% |
| Other amounts payable | 178/9 | €21,363,000 | €21,363,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,781,332 | €2,780,613 | -€719 | 0.0% |
| Trade debts | 44 | €5,597 | €4,381 | -€1,215 | -21.7% |
| Suppliers | 440/4 | €5,597 | €4,381 | -€1,215 | -21.7% |
| Other amounts payable | 47/48 | €2,775,736 | €2,776,232 | +€496 | 0.0% |
| Other operating charges | 640/8 | €403 | €229 | -€175 | -43.3% |
| Gross operating margin | 9900 | -€8,795 | -€5,115 | +€3,680 | +41.8% |
| Operating profit (loss) | 9901 | -€9,198 | -€5,344 | +€3,855 | +41.9% |
| Financial income | 75/76B | - | €748,250 | +€748,250 | |
| Recurring financial income | 75 | - | €748,250 | +€748,250 | |
| Financial charges | 65/66B | - | €12,672 | +€12,672 | |
| Recurring financial charges | 65 | - | €12,672 | +€12,672 | |
| Profit (loss) for the period before taxes | 9903 | -€9,198 | €730,234 | +€739,433 | |
| Profit (loss) for the period | 9904 | -€9,198 | €730,234 | +€739,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,198 | €730,234 | +€739,433 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.