BOPRE: 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.
BOPRE
Largest movements
- Receivables within one year -€183,432
down €183,432 (-87.3%), from €210,050 to €26,617
of which Trade receivables: -€114,203
- Cash +€17,594
up €17,594 (+24.2%), from €72,654 to €90,248
mainly Receivables within one year (+€183,432) and Net result for the year (+€15,081)
- Stocks and contracts -€4,156
down €4,156 (-7.4%), from €55,955 to €51,799
- Trade debts -€123,949
down €123,949 (-72.2%), from €171,755 to €47,806
- Other debts -€64,426
down €64,426 (-63.3%), from €101,774 to €37,347
- Reserves +€15,081
up €15,081 (+90.9%), from €16,590 to €31,671
of which Distributable reserves: +€15,081
- Tax, wage and social debts +€4,588
up €4,588 (+800.7%), from €573 to €5,161
- Depreciation -€5,548
down €5,548 (-85.2%), from €6,509 to €961
- Gross operating margin -€2,487
down €2,487 (-7.9%), from €31,534 to €29,047
- Other operating charges -€2,447
down €2,447 (-39.7%), from €6,166 to €3,719
- Taxes +€1,585
up €1,585 (+26.1%), from €6,079 to €7,664
- Financial charges -€1,550
down €1,550 (-46.3%), from €3,346 to €1,796
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 | €362,015 | €191,198 | -€170,818 | -47.2% |
| Fixed assets | 21/28 | €1,397 | €436 | -€961 | -68.8% |
| Tangible fixed assets | 22/27 | €1,397 | €436 | -€961 | -68.8% |
| Furniture and vehicles | 24 | €1,397 | €436 | -€961 | -68.8% |
| Current assets | 29/58 | €360,618 | €190,762 | -€169,857 | -47.1% |
| Amounts receivable after more than one year | 29 | €6,073 | €6,073 | = | 0.0% |
| Other amounts receivable | 291 | €6,073 | €6,073 | = | 0.0% |
| Stocks and contracts in progress | 3 | €55,955 | €51,799 | -€4,156 | -7.4% |
| Stocks | 30/36 | €55,955 | €51,799 | -€4,156 | -7.4% |
| Amounts receivable within one year | 40/41 | €210,050 | €26,617 | -€183,432 | -87.3% |
| Trade receivables | 40 | €140,783 | €26,581 | -€114,203 | -81.1% |
| Other amounts receivable | 41 | €69,266 | €37 | -€69,230 | -99.9% |
| Current investments | 50/53 | €12,570 | €12,570 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,654 | €90,248 | +€17,594 | +24.2% |
| Deferred charges and accrued income | 490/1 | €3,316 | €3,454 | +€138 | +4.2% |
| Total equity and liabilities | 10/49 | €362,015 | €191,198 | -€170,818 | -47.2% |
| Equity | 10/15 | €84,761 | €99,842 | +€15,081 | +17.8% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €16,590 | €31,671 | +€15,081 | +90.9% |
| Tax-exempt reserves | 132 | €6,980 | €6,980 | = | 0.0% |
| Distributable reserves | 133 | €9,610 | €24,691 | +€15,081 | +156.9% |
| Amounts payable | 17/49 | €277,255 | €91,356 | -€185,899 | -67.0% |
| Amounts payable within one year | 42/48 | €276,425 | €90,315 | -€186,110 | -67.3% |
| Current portion of amounts payable after more than one year | 42 | €2,323 | - | -€2,323 | |
| Trade debts | 44 | €171,755 | €47,806 | -€123,949 | -72.2% |
| Suppliers | 440/4 | €171,755 | €47,806 | -€123,949 | -72.2% |
| Taxes, remuneration and social security | 45 | €573 | €5,161 | +€4,588 | +800.7% |
| Taxes | 450/3 | €573 | €5,161 | +€4,588 | +800.7% |
| Other amounts payable | 47/48 | €101,774 | €37,347 | -€64,426 | -63.3% |
| Accrued charges and deferred income | 492/3 | €830 | €1,041 | +€211 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,509 | €961 | -€5,548 | -85.2% |
| Other operating charges | 640/8 | €6,166 | €3,719 | -€2,447 | -39.7% |
| Gross operating margin | 9900 | €31,534 | €29,047 | -€2,487 | -7.9% |
| Operating profit (loss) | 9901 | €18,859 | €24,367 | +€5,508 | +29.2% |
| Financial income | 75/76B | €176 | €174 | -€2 | -1.1% |
| Recurring financial income | 75 | €176 | €174 | -€2 | -1.1% |
| Financial charges | 65/66B | €3,346 | €1,796 | -€1,550 | -46.3% |
| Recurring financial charges | 65 | €3,346 | €1,796 | -€1,550 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €15,689 | €22,746 | +€7,056 | +45.0% |
| Income taxes | 67/77 | €6,079 | €7,664 | +€1,585 | +26.1% |
| Profit (loss) for the period | 9904 | €9,610 | €15,081 | +€5,471 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,610 | €15,081 | +€5,471 | +56.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.