BOPU HOLDING: 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.
BOPU HOLDING
Largest movements
- Receivables within one year +€44,831
up €44,831 (+296%), from €15,169 to €60,000
of which Trade receivables: +€45,000
- Tangible fixed assets -€9,341
down €9,341 (-3.3%), from €283,249 to €273,908
of which Land and buildings: -€9,116
- Other debts +€59,047
up €59,047 (+53.5%), from €110,303 to €169,349
- Debts after one year -€23,297
down €23,297 (-18.1%), from €128,696 to €105,400
- Trade debts -€6,299
down €6,299 (-41.6%), from €15,123 to €8,825
- Gross operating margin +€15,562
up €15,562 (+1,325%), from €1,175 to €16,736
- Financial charges -€2,630
down €2,630 (-39.7%), from €6,622 to €3,992
- Other operating charges -€200
down €200 (-12.4%), from €1,613 to €1,412
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 | €348,451 | €384,102 | +€35,651 | +10.2% |
| Fixed assets | 21/28 | €333,249 | €323,908 | -€9,341 | -2.8% |
| Tangible fixed assets | 22/27 | €283,249 | €273,908 | -€9,341 | -3.3% |
| Land and buildings | 22 | €282,574 | €273,458 | -€9,116 | -3.2% |
| Plant, machinery and equipment | 23 | €675 | €450 | -€225 | -33.3% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €15,203 | €60,195 | +€44,992 | +296% |
| Amounts receivable within one year | 40/41 | €15,169 | €60,000 | +€44,831 | +296% |
| Trade receivables | 40 | €15,000 | €60,000 | +€45,000 | +300% |
| Other amounts receivable | 41 | €169 | - | -€169 | |
| Cash at bank and in hand | 54/58 | €34 | €195 | +€161 | +475% |
| Total equity and liabilities | 10/49 | €348,451 | €384,102 | +€35,651 | +10.2% |
| Equity | 10/15 | €71,945 | €73,970 | +€2,025 | +2.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,745 | €23,770 | +€2,025 | +9.3% |
| Amounts payable | 17/49 | €276,507 | €310,132 | +€33,626 | +12.2% |
| Amounts payable after more than one year | 17 | €128,696 | €105,400 | -€23,297 | -18.1% |
| Financial debts | 170/4 | €128,696 | €105,400 | -€23,297 | -18.1% |
| Amounts payable within one year | 42/48 | €147,810 | €204,733 | +€56,922 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €22,385 | €23,297 | +€912 | +4.1% |
| Trade debts | 44 | €15,123 | €8,825 | -€6,299 | -41.6% |
| Suppliers | 440/4 | €15,123 | €8,825 | -€6,299 | -41.6% |
| Taxes, remuneration and social security | 45 | €0 | €3,263 | +€3,263 | |
| Taxes | 450/3 | €0 | €3,263 | +€3,263 | |
| Other amounts payable | 47/48 | €110,303 | €169,349 | +€59,047 | +53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,263 | €9,341 | +€78 | +0.8% |
| Other operating charges | 640/8 | €1,613 | €1,412 | -€200 | -12.4% |
| Gross operating margin | 9900 | €1,175 | €16,736 | +€15,562 | +1,325% |
| Operating profit (loss) | 9901 | -€9,701 | €5,983 | +€15,684 | |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €6,622 | €3,992 | -€2,630 | -39.7% |
| Recurring financial charges | 65 | €6,622 | €3,992 | -€2,630 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,323 | €2,025 | +€18,348 | |
| Income taxes | 67/77 | €7 | - | -€7 | |
| Profit (loss) for the period | 9904 | -€16,330 | €2,025 | +€18,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,330 | €2,025 | +€18,355 |
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 30 October 2026 via checked.be.