Bopro Technics: 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.
Bopro Technics
Largest movements
- Receivables within one year +€93,534
up €93,534 (+117%), from €79,619 to €173,153
of which Trade receivables: +€94,263
- Stocks and contracts +€38,710
up €38,710 (+28.7%), from €134,790 to €173,500
- Cash +€38,353
up €38,353 (+29.9%), from €128,212 to €166,565
mainly Net result for the year (+€156,470) and Tax, wage and social debts (+€41,929)
- Tangible fixed assets -€19,926
down €19,926 (-15.1%), from €131,855 to €111,929
- Reserves +€154,804
up €154,804 (+79.3%), from €195,266 to €350,070
- Tax, wage and social debts +€41,929
up €41,929 (+132%), from €31,783 to €73,713
of which Taxes: +€41,856
- Other debts -€38,833
down €38,833 (-25.7%), from €151,231 to €112,398
- Gross operating margin +€58,031
up €58,031 (+27.5%), from €210,818 to €268,849
- Taxes +€17,097
up €17,097 (+34.4%), from €49,732 to €66,829
- Depreciation +€16,223
up €16,223 (+90.6%), from €17,908 to €34,131
- Other operating charges -€6,233
down €6,233 (-82.6%), from €7,545 to €1,312
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 | €479,389 | €629,107 | +€149,718 | +31.2% |
| Fixed assets | 21/28 | €136,421 | €115,124 | -€21,296 | -15.6% |
| Intangible fixed assets | 21 | €4,566 | €3,195 | -€1,371 | -30.0% |
| Tangible fixed assets | 22/27 | €131,855 | €111,929 | -€19,926 | -15.1% |
| Land and buildings | 22 | €36,677 | €28,501 | -€8,176 | -22.3% |
| Plant, machinery and equipment | 23 | €19,237 | €17,111 | -€2,126 | -11.1% |
| Furniture and vehicles | 24 | €75,940 | €66,316 | -€9,624 | -12.7% |
| Current assets | 29/58 | €342,968 | €513,983 | +€171,015 | +49.9% |
| Stocks and contracts in progress | 3 | €134,790 | €173,500 | +€38,710 | +28.7% |
| Stocks | 30/36 | €134,790 | €173,500 | +€38,710 | +28.7% |
| Amounts receivable within one year | 40/41 | €79,619 | €173,153 | +€93,534 | +117% |
| Trade receivables | 40 | €78,890 | €173,153 | +€94,263 | +119% |
| Other amounts receivable | 41 | €729 | - | -€729 | |
| Cash at bank and in hand | 54/58 | €128,212 | €166,565 | +€38,353 | +29.9% |
| Deferred charges and accrued income | 490/1 | €348 | €764 | +€417 | +120% |
| Total equity and liabilities | 10/49 | €479,389 | €629,107 | +€149,718 | +31.2% |
| Equity | 10/15 | €245,266 | €400,070 | +€154,804 | +63.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €195,266 | €350,070 | +€154,804 | +79.3% |
| Distributable reserves | 133 | €195,266 | €350,070 | +€154,804 | +79.3% |
| Amounts payable | 17/49 | €234,123 | €229,037 | -€5,086 | -2.2% |
| Amounts payable after more than one year | 17 | €24,926 | €19,181 | -€5,745 | -23.0% |
| Financial debts | 170/4 | €24,926 | €19,181 | -€5,745 | -23.0% |
| Amounts payable within one year | 42/48 | €209,110 | €209,856 | +€746 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €5,074 | €5,745 | +€671 | +13.2% |
| Trade debts | 44 | €21,021 | €18,000 | -€3,021 | -14.4% |
| Suppliers | 440/4 | €21,021 | €18,000 | -€3,021 | -14.4% |
| Taxes, remuneration and social security | 45 | €31,783 | €73,713 | +€41,929 | +132% |
| Taxes | 450/3 | €29,283 | €71,139 | +€41,856 | +143% |
| Remuneration and social security | 454/9 | €2,500 | €2,574 | +€74 | +2.9% |
| Other amounts payable | 47/48 | €151,231 | €112,398 | -€38,833 | -25.7% |
| Accrued charges and deferred income | 492/3 | €87 | - | -€87 | |
| Remuneration, social security and pensions | 62 | €13,771 | €16,459 | +€2,688 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,908 | €34,131 | +€16,223 | +90.6% |
| Other operating charges | 640/8 | €7,545 | €1,312 | -€6,233 | -82.6% |
| Gross operating margin | 9900 | €210,818 | €268,849 | +€58,031 | +27.5% |
| Operating profit (loss) | 9901 | €171,594 | €216,947 | +€45,353 | +26.4% |
| Financial income | 75/76B | €6,826 | €7,855 | +€1,029 | +15.1% |
| Recurring financial income | 75 | €6,826 | €7,855 | +€1,029 | +15.1% |
| Financial charges | 65/66B | €2,343 | €1,503 | -€840 | -35.9% |
| Recurring financial charges | 65 | €2,343 | €1,503 | -€840 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €176,077 | €223,299 | +€47,222 | +26.8% |
| Income taxes | 67/77 | €49,732 | €66,829 | +€17,097 | +34.4% |
| Profit (loss) for the period | 9904 | €126,345 | €156,470 | +€30,125 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €126,345 | €156,470 | +€30,125 | +23.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.