BP ALLIANCE CONSTRUCT: 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.
BP ALLIANCE CONSTRUCT
Largest movements
- Tangible fixed assets +€11,669
up €11,669 (+575%), from €2,030 to €13,698
of which Furniture and vehicles: +€11,628
- Receivables within one year +€3,707
up €3,707 (+8.0%), from €46,555 to €50,262
of which Other amounts receivable: +€7,949
- Cash +€1,463
up €1,463 (+8.8%), from €16,706 to €18,169
mainly Tax, wage and social debts (+€6,341) and Net result for the year (+€6,213)
- Tax, wage and social debts +€6,341
up €6,341 (+95.0%), from €6,676 to €13,017
of which Remuneration and social security: +€5,040
- Profit (loss) carried forward +€6,213
up €6,213 (+20.9%), from €29,785 to €35,998
- Debts after one year +€5,826
up €5,826 (+244%), from €2,392 to €8,217
- Trade debts -€3,865
down €3,865 (-31.1%), from €12,424 to €8,559
- Current portion of long-term debt +€3,403
up €3,403 (+34.8%), from €9,772 to €13,174
- Gross operating margin -€9,507
down €9,507 (-41.8%), from €22,740 to €13,233
- Depreciation -€3,700
down €3,700 (-64.1%), from €5,775 to €2,075
- Other operating charges -€2,276
down €2,276 (-69.9%), from €3,257 to €982
- Financial charges -€1,781
down €1,781 (-72.7%), from €2,450 to €669
- Taxes +€258
up €258 (+8.5%), from €3,037 to €3,295
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,995 | €83,312 | +€17,317 | +26.2% |
| Fixed assets | 21/28 | €2,190 | €14,168 | +€11,979 | +547% |
| Tangible fixed assets | 22/27 | €2,030 | €13,698 | +€11,669 | +575% |
| Plant, machinery and equipment | 23 | €1,785 | €1,825 | +€41 | +2.3% |
| Furniture and vehicles | 24 | €245 | €11,873 | +€11,628 | +4,751% |
| Financial fixed assets | 28 | €160 | €470 | +€310 | +194% |
| Current assets | 29/58 | €63,806 | €69,144 | +€5,338 | +8.4% |
| Amounts receivable within one year | 40/41 | €46,555 | €50,262 | +€3,707 | +8.0% |
| Trade receivables | 40 | €34,602 | €30,360 | -€4,242 | -12.3% |
| Other amounts receivable | 41 | €11,953 | €19,902 | +€7,949 | +66.5% |
| Cash at bank and in hand | 54/58 | €16,706 | €18,169 | +€1,463 | +8.8% |
| Deferred charges and accrued income | 490/1 | €545 | €713 | +€168 | +30.9% |
| Total equity and liabilities | 10/49 | €65,995 | €83,312 | +€17,317 | +26.2% |
| Equity | 10/15 | €32,785 | €38,998 | +€6,213 | +18.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,785 | €35,998 | +€6,213 | +20.9% |
| Amounts payable | 17/49 | €33,210 | €44,315 | +€11,105 | +33.4% |
| Amounts payable after more than one year | 17 | €2,392 | €8,217 | +€5,826 | +244% |
| Financial debts | 170/4 | €2,392 | €8,217 | +€5,826 | +244% |
| Amounts payable within one year | 42/48 | €30,818 | €36,097 | +€5,279 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €9,772 | €13,174 | +€3,403 | +34.8% |
| Trade debts | 44 | €12,424 | €8,559 | -€3,865 | -31.1% |
| Suppliers | 440/4 | €12,424 | €8,559 | -€3,865 | -31.1% |
| Taxes, remuneration and social security | 45 | €6,676 | €13,017 | +€6,341 | +95.0% |
| Taxes | 450/3 | €6,676 | €7,977 | +€1,301 | +19.5% |
| Remuneration and social security | 454/9 | - | €5,040 | +€5,040 | |
| Other amounts payable | 47/48 | €1,946 | €1,347 | -€599 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,775 | €2,075 | -€3,700 | -64.1% |
| Other operating charges | 640/8 | €3,257 | €982 | -€2,276 | -69.9% |
| Gross operating margin | 9900 | €22,740 | €13,233 | -€9,507 | -41.8% |
| Operating profit (loss) | 9901 | €13,708 | €10,177 | -€3,532 | -25.8% |
| Financial income | 75/76B | €66 | - | -€66 | |
| Recurring financial income | 75 | €66 | - | -€66 | |
| Financial charges | 65/66B | €2,450 | €669 | -€1,781 | -72.7% |
| Recurring financial charges | 65 | €2,450 | €669 | -€1,781 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | €11,324 | €9,507 | -€1,817 | -16.0% |
| Income taxes | 67/77 | €3,037 | €3,295 | +€258 | +8.5% |
| Profit (loss) for the period | 9904 | €8,287 | €6,213 | -€2,074 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,287 | €6,213 | -€2,074 | -25.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.