BP CLEAN: 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 CLEAN
Largest movements
- Receivables within one year -€284,521
down €284,521 (-85.8%), from €331,636 to €47,115
of which Trade receivables: -€289,628
- Tangible fixed assets -€3,999
down €3,999 (-26.5%), from €15,087 to €11,088
- Cash -€3,846
down €3,846 (-29.2%), from €13,175 to €9,328
mainly Trade debts (-€292,518) and Net result for the year (-€173)
- Trade debts -€292,518
down €292,518 (-85.6%), from €341,721 to €49,203
- Gross operating margin -€18,613
down €18,613 (-76.4%), from €24,359 to €5,746
- Taxes -€7,735
down €7,735 (-94.4%), from €8,192 to €457
- Financial charges -€3,350
down €3,350 (-66.4%), from €5,047 to €1,697
- Depreciation +€3,090
up €3,090 (+340%), from €909 to €3,999
- Financial income -€1,878
down €1,878 (-84.3%), from €2,227 to €349
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 | €379,897 | €87,531 | -€292,366 | -77.0% |
| Fixed assets | 21/28 | €15,087 | €11,088 | -€3,999 | -26.5% |
| Tangible fixed assets | 22/27 | €15,087 | €11,088 | -€3,999 | -26.5% |
| Furniture and vehicles | 24 | €15,087 | €11,088 | -€3,999 | -26.5% |
| Current assets | 29/58 | €364,810 | €76,443 | -€288,367 | -79.0% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 290 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €331,636 | €47,115 | -€284,521 | -85.8% |
| Trade receivables | 40 | €325,499 | €35,871 | -€289,628 | -89.0% |
| Other amounts receivable | 41 | €6,136 | €11,244 | +€5,108 | +83.2% |
| Cash at bank and in hand | 54/58 | €13,175 | €9,328 | -€3,846 | -29.2% |
| Total equity and liabilities | 10/49 | €379,897 | €87,531 | -€292,366 | -77.0% |
| Equity | 10/15 | €16,626 | €16,453 | -€173 | -1.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,626 | €13,453 | -€173 | -1.3% |
| Amounts payable | 17/49 | €363,271 | €71,078 | -€292,193 | -80.4% |
| Amounts payable within one year | 42/48 | €363,271 | €71,078 | -€292,193 | -80.4% |
| Financial debts | 43 | - | €11 | +€11 | |
| Other loans | 439 | - | €11 | +€11 | |
| Trade debts | 44 | €341,721 | €49,203 | -€292,518 | -85.6% |
| Suppliers | 440/4 | €341,721 | €49,203 | -€292,518 | -85.6% |
| Taxes, remuneration and social security | 45 | €21,550 | €21,864 | +€314 | +1.5% |
| Taxes | 450/3 | €17,379 | €16,368 | -€1,012 | -5.8% |
| Remuneration and social security | 454/9 | €4,171 | €5,496 | +€1,325 | +31.8% |
| Non-recurring operating income | 76A | €511 | - | -€511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €909 | €3,999 | +€3,090 | +340% |
| Other operating charges | 640/8 | €953 | €115 | -€838 | -87.9% |
| Gross operating margin | 9900 | €24,359 | €5,746 | -€18,613 | -76.4% |
| Operating profit (loss) | 9901 | €22,497 | €1,632 | -€20,865 | -92.7% |
| Financial income | 75/76B | €2,227 | €349 | -€1,878 | -84.3% |
| Recurring financial income | 75 | €2,227 | €349 | -€1,878 | -84.3% |
| Financial charges | 65/66B | €5,047 | €1,697 | -€3,350 | -66.4% |
| Recurring financial charges | 65 | €5,047 | €1,697 | -€3,350 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €19,677 | €284 | -€19,393 | -98.6% |
| Income taxes | 67/77 | €8,192 | €457 | -€7,735 | -94.4% |
| Profit (loss) for the period | 9904 | €11,485 | -€173 | -€11,658 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,485 | -€173 | -€11,658 |
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 16 October 2026 via checked.be.