Bopro Sustainable Developments 21: what changed
What changed
Bopro Sustainable Developments 21
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€133,012
2024 · -€85,989+€219,001
Equity
€16.5m
2024 · €16.4m+€133,012
Cash
€268,750
2024 · €1.4m-€1.1m
Balance sheet total
€40.8m
2024 · €39.0m+€1.8m
Largest movements
Assets
- Financial fixed assets +€3.9m
up €3.9m (+11.1%), from €35.1m to €39.0m
- Cash -€1.1m
down €1.1m (-80.1%), from €1.4m to €268,750
mainly Investment in fixed assets (net) (-€3.9m) and Tax, wage and social debts (-€24,364)
- Current investments -€788,136
no longer reported in 2025 (was €788,136)
Equity and liabilities
- Debts after one year +€1.3m
up €1.3m (+6.4%), from €20.8m to €22.1m
Income statement
- Turnover -€939,856
down €939,856 (-54.6%), from €1.7m to €782,673
- Goods and materials -€878,159
down €878,159 (-52.9%), from €1.7m to €782,972
- Financial income +€612,607
up €612,607 (+32.1%), from €1.9m to €2.5m
- Financial charges +€313,522
up €313,522 (+15.8%), from €2.0m to €2.3m
- Services and other goods +€19,109
up €19,109 (+16,529%), from €116 to €19,225
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€85,989
Turnover
-€939,856
Goods and materials
+€878,159
Services and other goods
-€19,109
Depreciation
+€1,038
Other operating charges
-€316
Financial income
+€612,607
Financial charges
-€313,522
Result 2025
€133,012
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€680,021
Investment
-€3.1m
Financing
+€1.3m
Cash 2024
€1.4m
From operations (derived)
+€680,021
Net result for the year
+€133,012
Depreciation
+€69,092
Receivables within one year
+€111,617
Trade debts
+€334,123
Tax, wage and social debts
-€24,364
Accrued charges and deferred income
+€56,541
Investment (derived)
-€3.1m
Investment in fixed assets (net)
-€3.9m
Current investments
+€788,136
Financing
+€1.3m
Debts after one year
+€1.3m
Cash 2025
€268,750
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,011,222 | €40,839,849 | +€1.8m | +4.7% |
| Formation expenses | 20 | €117,836 | €48,744 | -€69,092 | -58.6% |
| Fixed assets | 21/28 | €35,098,082 | €38,980,371 | +€3.9m | +11.1% |
| Financial fixed assets | 28 | €35,098,082 | €38,980,371 | +€3.9m | +11.1% |
| Affiliated companies | 280/1 | €35,098,082 | €38,980,371 | +€3.9m | +11.1% |
| Participating interests | 280 | €14,465,000 | €14,465,000 | = | 0.0% |
| Amounts receivable | 281 | €20,633,082 | €24,515,371 | +€3.9m | +18.8% |
| Current assets | 29/58 | €3,795,304 | €1,810,734 | -€2.0m | -52.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,653,601 | €1,541,984 | -€111,617 | -6.7% |
| Trade receivables | 40 | €591,335 | €713,036 | +€121,702 | +20.6% |
| Other amounts receivable | 41 | €1,062,267 | €828,948 | -€233,319 | -22.0% |
| Current investments | 50/53 | €788,136 | - | -€788,136 | |
| Other investments | 51/53 | €788,136 | - | -€788,136 | |
| Cash at bank and in hand | 54/58 | €1,353,567 | €268,750 | -€1.1m | -80.1% |
| Total equity and liabilities | 10/49 | €39,011,222 | €40,839,849 | +€1.8m | +4.7% |
| Equity | 10/15 | €16,392,364 | €16,525,376 | +€133,012 | +0.8% |
| Contributions | 10/11 | €16,495,615 | €16,495,615 | = | 0.0% |
| Capital | 10 | €16,495,615 | €16,495,615 | = | 0.0% |
| Issued capital | 100 | €16,495,615 | €16,495,615 | = | 0.0% |
| Reserves | 13 | €2,501 | €29,761 | +€27,260 | +1,090% |
| Non-distributable reserves | 130/1 | €2,501 | €29,761 | +€27,260 | +1,090% |
| Legal reserve | 130 | €2,501 | €29,761 | +€27,260 | +1,090% |
| Profit (loss) carried forward | 14 | -€105,752 | - | +€105,752 | |
| Amounts payable | 17/49 | €22,618,858 | €24,314,473 | +€1.7m | +7.5% |
| Amounts payable after more than one year | 17 | €20,790,467 | €22,119,782 | +€1.3m | +6.4% |
| Financial debts | 170/4 | €20,790,467 | €22,119,782 | +€1.3m | +6.4% |
| Subordinated loans | 170 | €10,790,467 | €12,119,782 | +€1.3m | +12.3% |
| Unsubordinated bonds | 171 | €10,000,000 | €10,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €511,255 | €821,013 | +€309,759 | +60.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €453,112 | €787,235 | +€334,123 | +73.7% |
| Suppliers | 440/4 | €453,112 | €787,235 | +€334,123 | +73.7% |
| Taxes, remuneration and social security | 45 | €58,142 | €33,778 | -€24,364 | -41.9% |
| Taxes | 450/3 | €58,142 | €33,778 | -€24,364 | -41.9% |
| Accrued charges and deferred income | 492/3 | €1,317,137 | €1,373,678 | +€56,541 | +4.3% |
| Operating income | 70/76A | €1,722,529 | €782,673 | -€939,856 | -54.6% |
| Turnover | 70 | €1,722,529 | €782,673 | -€939,856 | -54.6% |
| Operating charges | 60/66A | €1,732,344 | €872,572 | -€859,772 | -49.6% |
| Goods for resale, raw materials and consumables | 60 | €1,661,131 | €782,972 | -€878,159 | -52.9% |
| Purchases | 600/8 | €1,661,131 | €782,972 | -€878,159 | -52.9% |
| Services and other goods | 61 | €116 | €19,225 | +€19,109 | +16,529% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,130 | €69,092 | -€1,038 | -1.5% |
| Other operating charges | 640/8 | €968 | €1,283 | +€316 | +32.6% |
| Operating profit (loss) | 9901 | -€9,815 | -€89,899 | -€80,084 | -816% |
| Financial income | 75/76B | €1,908,998 | €2,521,604 | +€612,607 | +32.1% |
| Recurring financial income | 75 | €1,908,998 | €2,521,604 | +€612,607 | +32.1% |
| Income from financial fixed assets | 750 | €1,908,989 | €2,477,625 | +€568,636 | +29.8% |
| Other financial income | 752/9 | €9 | €43,980 | +€43,971 | +488,562% |
| Financial charges | 65/66B | €1,985,172 | €2,298,694 | +€313,522 | +15.8% |
| Recurring financial charges | 65 | €1,985,172 | €2,298,694 | +€313,522 | +15.8% |
| Debt charges | 650 | €1,985,053 | €2,298,583 | +€313,529 | +15.8% |
| Other financial charges | 652/9 | €119 | €111 | -€8 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€85,989 | €133,012 | +€219,001 | |
| Income taxes | 67/77 | €0 | - | = | |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€85,989 | €133,012 | +€219,001 | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,989 | €133,012 | +€219,001 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.