BP Accountancy: what changed
BP Accountancy
Largest movements
- Tangible fixed assets -€14,221
down €14,221 (-30.6%), from €46,482 to €32,262
of which Furniture and vehicles: -€13,786
- Cash -€12,272
down €12,272 (-46.7%), from €26,258 to €13,986
mainly Contributions, distributions and other (-€40,400) and Debts after one year (-€6,629)
- Receivables within one year +€3,367
up €3,367 (+20.7%), from €16,275 to €19,643
- Reserves -€20,272
down €20,272 (-50.1%), from €40,437 to €20,165
- Debts after one year -€6,629
down €6,629 (-36.9%), from €17,951 to €11,322
- Tax, wage and social debts +€3,806
up €3,806 (+22.5%), from €16,920 to €20,726
- Other debts -€1,566
down €1,566 (-29.3%), from €5,346 to €3,780
- Trade debts +€1,536
up €1,536 (+661%), from €232 to €1,768
- Gross operating margin +€6,376
up €6,376 (+17.5%), from €36,526 to €42,902
- Taxes +€1,637
up €1,637 (+34.8%), from €4,704 to €6,342
- Depreciation -€480
down €480 (-3.3%), from €14,701 to €14,221
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,016 | €65,891 | -€23,125 | -26.0% |
| Fixed assets | 21/28 | €46,482 | €32,262 | -€14,221 | -30.6% |
| Tangible fixed assets | 22/27 | €46,482 | €32,262 | -€14,221 | -30.6% |
| Plant, machinery and equipment | 23 | €1,578 | €1,143 | -€435 | -27.6% |
| Furniture and vehicles | 24 | €44,905 | €31,119 | -€13,786 | -30.7% |
| Current assets | 29/58 | €42,533 | €33,629 | -€8,904 | -20.9% |
| Amounts receivable within one year | 40/41 | €16,275 | €19,643 | +€3,367 | +20.7% |
| Trade receivables | 40 | €16,275 | €19,643 | +€3,367 | +20.7% |
| Cash at bank and in hand | 54/58 | €26,258 | €13,986 | -€12,272 | -46.7% |
| Total equity and liabilities | 10/49 | €89,016 | €65,891 | -€23,125 | -26.0% |
| Equity | 10/15 | €41,937 | €21,665 | -€20,272 | -48.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €40,437 | €20,165 | -€20,272 | -50.1% |
| Distributable reserves | 133 | €40,437 | €20,165 | -€20,272 | -50.1% |
| Amounts payable | 17/49 | €47,079 | €44,225 | -€2,853 | -6.1% |
| Amounts payable after more than one year | 17 | €17,951 | €11,322 | -€6,629 | -36.9% |
| Financial debts | 170/4 | €17,951 | €11,322 | -€6,629 | -36.9% |
| Amounts payable within one year | 42/48 | €29,128 | €32,904 | +€3,776 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €6,629 | €6,629 | = | 0.0% |
| Trade debts | 44 | €232 | €1,768 | +€1,536 | +661% |
| Suppliers | 440/4 | €232 | €1,768 | +€1,536 | +661% |
| Taxes, remuneration and social security | 45 | €16,920 | €20,726 | +€3,806 | +22.5% |
| Taxes | 450/3 | €16,920 | €20,726 | +€3,806 | +22.5% |
| Other amounts payable | 47/48 | €5,346 | €3,780 | -€1,566 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,701 | €14,221 | -€480 | -3.3% |
| Other operating charges | 640/8 | €959 | €1,222 | +€264 | +27.5% |
| Gross operating margin | 9900 | €36,526 | €42,902 | +€6,376 | +17.5% |
| Operating profit (loss) | 9901 | €20,866 | €27,459 | +€6,593 | +31.6% |
| Financial income | 75/76B | €195 | €229 | +€34 | +17.7% |
| Recurring financial income | 75 | €195 | €229 | +€34 | +17.7% |
| Financial charges | 65/66B | €1,286 | €1,219 | -€67 | -5.2% |
| Recurring financial charges | 65 | €1,286 | €1,219 | -€67 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €19,775 | €26,470 | +€6,695 | +33.9% |
| Income taxes | 67/77 | €4,704 | €6,342 | +€1,637 | +34.8% |
| Profit (loss) for the period | 9904 | €15,071 | €20,128 | +€5,058 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,071 | €20,128 | +€5,058 | +33.6% |
Next steps
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 3 November 2026 via checked.be.