BP CHÂSSIS: what changed
Two fiscal 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 CHÂSSIS
Largest movements
- Receivables within one year -€22,928
down €22,928 (-76.6%), from €29,934 to €7,006
of which Other amounts receivable: -€19,736
- Stocks and contracts -€7,587
down €7,587 (-89.6%), from €8,467 to €881
- Tangible fixed assets -€2,733
down €2,733 (-65.0%), from €4,204 to €1,472
of which Furniture and vehicles: -€2,709
- Cash +€2,429
up €2,429 (+11.7%), from €20,840 to €23,269
mainly Net result for the year (+€36,699) and Receivables within one year (+€22,928)
- Deferred charges and accrued income +€1,112
new in 2025: €1,112
- Reserves -€32,750
down €32,750 (-70.4%), from €46,500 to €13,750
- Tax, wage and social debts +€3,179
up €3,179 (+46.4%), from €6,849 to €10,029
- Other debts -€1,376
down €1,376 (-62.3%), from €2,208 to €831
- Trade debts +€1,197
up €1,197 (+148.7%), from €805 to €2,002
- Gross operating margin -€13,431
down €13,431 (-21.2%), from €63,477 to €50,047
- Taxes -€3,579
down €3,579 (-24.8%), from €14,421 to €10,841
- Depreciation -€3,498
down €3,498 (-46.0%), from €7,602 to €4,104
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.
Cash bridge derived
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 | €63,953 | €34,147 | -€29,806 | -46.6% |
| Fixed assets | 21/28 | €4,712 | €1,879 | -€2,833 | -60.1% |
| Intangible fixed assets | 21 | €508 | €408 | -€100 | -19.7% |
| Tangible fixed assets | 22/27 | €4,204 | €1,472 | -€2,733 | -65.0% |
| Furniture and vehicles | 24 | €4,180 | €1,472 | -€2,709 | -64.8% |
| Other tangible fixed assets | 26 | €24 | - | -€24 | |
| Current assets | 29/58 | €59,241 | €32,268 | -€26,973 | -45.5% |
| Stocks and contracts in progress | 3 | €8,467 | €881 | -€7,587 | -89.6% |
| Stocks | 30/36 | €8,467 | €881 | -€7,587 | -89.6% |
| Amounts receivable within one year | 40/41 | €29,934 | €7,006 | -€22,928 | -76.6% |
| Trade receivables | 40 | €3,439 | €247 | -€3,192 | -92.8% |
| Other amounts receivable | 41 | €26,495 | €6,759 | -€19,736 | -74.5% |
| Cash at bank and in hand | 54/58 | €20,840 | €23,269 | +€2,429 | +11.7% |
| Deferred charges and accrued income | 490/1 | - | €1,112 | +€1,112 | |
| Total equity and liabilities | 10/49 | €63,953 | €34,147 | -€29,806 | -46.6% |
| Equity | 10/15 | €54,092 | €21,286 | -€32,806 | -60.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €46,500 | €13,750 | -€32,750 | -70.4% |
| Distributable reserves | 133 | €46,500 | €13,750 | -€32,750 | -70.4% |
| Profit (loss) carried forward | 14 | €92 | €36 | -€56 | -60.7% |
| Amounts payable | 17/49 | €9,862 | €12,861 | +€3,000 | +30.4% |
| Amounts payable within one year | 42/48 | €9,862 | €12,861 | +€3,000 | +30.4% |
| Trade debts | 44 | €805 | €2,002 | +€1,197 | +148.7% |
| Suppliers | 440/4 | €805 | €2,002 | +€1,197 | +148.7% |
| Taxes, remuneration and social security | 45 | €6,849 | €10,029 | +€3,179 | +46.4% |
| Taxes | 450/3 | €6,849 | €10,029 | +€3,179 | +46.4% |
| Other amounts payable | 47/48 | €2,208 | €831 | -€1,376 | -62.3% |
| Remuneration, social security and pensions | 62 | €281 | - | -€281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,602 | €4,104 | -€3,498 | -46.0% |
| Other operating charges | 640/8 | €642 | €655 | +€12 | +1.9% |
| Gross operating margin | 9900 | €63,477 | €50,047 | -€13,431 | -21.2% |
| Operating profit (loss) | 9901 | €54,952 | €45,288 | -€9,664 | -17.6% |
| Financial income | 75/76B | €2,254 | €2,545 | +€292 | +12.9% |
| Recurring financial income | 75 | €2,254 | €2,545 | +€292 | +12.9% |
| Financial charges | 65/66B | €189 | €293 | +€104 | +55.0% |
| Recurring financial charges | 65 | €189 | €293 | +€104 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €57,017 | €47,541 | -€9,476 | -16.6% |
| Income taxes | 67/77 | €14,421 | €10,841 | -€3,579 | -24.8% |
| Profit (loss) for the period | 9904 | €42,596 | €36,699 | -€5,897 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,596 | €36,699 | -€5,897 | -13.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.