BP COMPANY: 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 COMPANY
Largest movements
- Receivables within one year +€2,444
up €2,444 (+274%), from €893 to €3,337
of which Trade receivables: +€2,083
- Tangible fixed assets -€259
no longer reported in 2025 (was €259)
- Cash +€257
up €257 (+321,463%), from €0 to €257
mainly Trade debts (+€2,210) and Net result for the year (+€916)
- Trade debts +€2,210
up €2,210 (+191%), from €1,157 to €3,367
- Profit (loss) carried forward +€916
up €916 (+9.4%), from -€9,739 to -€8,824
- Other debts -€433
down €433 (-13.4%), from €3,234 to €2,801
- Advances received -€250
no longer reported in 2025 (was €250)
- Gross operating margin -€447
down €447 (-25.6%), from €1,747 to €1,300
- Depreciation -€77
down €77 (-23.0%), from €336 to €259
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 | €1,152 | €3,594 | +€2,443 | +212% |
| Fixed assets | 21/28 | €259 | - | -€259 | |
| Tangible fixed assets | 22/27 | €259 | - | -€259 | |
| Furniture and vehicles | 24 | €259 | - | -€259 | |
| Current assets | 29/58 | €893 | €3,594 | +€2,702 | +303% |
| Amounts receivable within one year | 40/41 | €893 | €3,337 | +€2,444 | +274% |
| Trade receivables | 40 | €250 | €2,333 | +€2,083 | +833% |
| Other amounts receivable | 41 | €643 | €1,004 | +€361 | +56.2% |
| Cash at bank and in hand | 54/58 | €0 | €257 | +€257 | +321,463% |
| Total equity and liabilities | 10/49 | €1,152 | €3,594 | +€2,443 | +212% |
| Equity | 10/15 | -€3,489 | -€2,574 | +€916 | +26.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,739 | -€8,824 | +€916 | +9.4% |
| Amounts payable | 17/49 | €4,641 | €6,168 | +€1,527 | +32.9% |
| Amounts payable within one year | 42/48 | €4,641 | €6,168 | +€1,527 | +32.9% |
| Trade debts | 44 | €1,157 | €3,367 | +€2,210 | +191% |
| Suppliers | 440/4 | €1,157 | €3,367 | +€2,210 | +191% |
| Advances received on contracts in progress | 46 | €250 | - | -€250 | |
| Other amounts payable | 47/48 | €3,234 | €2,801 | -€433 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €259 | -€77 | -23.0% |
| Gross operating margin | 9900 | €1,747 | €1,300 | -€447 | -25.6% |
| Operating profit (loss) | 9901 | €1,411 | €1,041 | -€370 | -26.2% |
| Financial charges | 65/66B | €142 | €125 | -€17 | -12.1% |
| Recurring financial charges | 65 | €142 | €125 | -€17 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €1,268 | €916 | -€353 | -27.8% |
| Profit (loss) for the period | 9904 | €1,268 | €916 | -€353 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,268 | €916 | -€353 | -27.8% |
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 23 October 2026 via checked.be.