BP CONCEPT IMMO: 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 CONCEPT IMMO
Largest movements
- Stocks and contracts +€167,962
up €167,962 (+23.6%), from €711,951 to €879,913
- Cash -€13,348
down €13,348 (-17.3%), from €76,949 to €63,601
mainly Stocks and contracts (-€167,962) and Deferred charges and accrued income (-€2,985)
- Debts after one year +€81,902
new in 2025: €81,902
- Tax, wage and social debts +€36,324
up €36,324 (+203.3%), from €17,869 to €54,193
- Trade debts +€15,143
up €15,143 (+73.0%), from €20,736 to €35,879
- Other debts +€11,026
up €11,026 (+3.1%), from €357,510 to €368,537
- Gross operating margin -€17,971
down €17,971 (-24.3%), from €74,053 to €56,082
- Financial charges +€6,598
up €6,598 (+19.4%), from €34,091 to €40,689
- Taxes -€4,870
down €4,870 (-67.6%), from €7,203 to €2,333
- Depreciation -€3,771
down €3,771 (-74.6%), from €5,053 to €1,282
- Other operating charges +€2,909
up €2,909 (+155.6%), from €1,870 to €4,778
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 | €804,892 | €956,287 | +€151,395 | +18.8% |
| Fixed assets | 21/28 | €1,227 | €1,445 | +€218 | +17.8% |
| Tangible fixed assets | 22/27 | €1,227 | €1,445 | +€218 | +17.8% |
| Plant, machinery and equipment | 23 | €1,227 | €1,445 | +€218 | +17.8% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €803,665 | €954,841 | +€151,176 | +18.8% |
| Stocks and contracts in progress | 3 | €711,951 | €879,913 | +€167,962 | +23.6% |
| Stocks | 30/36 | €711,951 | €879,913 | +€167,962 | +23.6% |
| Amounts receivable within one year | 40/41 | €14,765 | €8,342 | -€6,423 | -43.5% |
| Trade receivables | 40 | €12,614 | - | -€12,614 | |
| Other amounts receivable | 41 | €2,151 | €8,342 | +€6,191 | +287.8% |
| Cash at bank and in hand | 54/58 | €76,949 | €63,601 | -€13,348 | -17.3% |
| Deferred charges and accrued income | 490/1 | - | €2,985 | +€2,985 | |
| Total equity and liabilities | 10/49 | €804,892 | €956,287 | +€151,395 | +18.8% |
| Equity | 10/15 | €118,777 | €125,776 | +€7,000 | +5.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,777 | €119,776 | +€7,000 | +6.2% |
| Amounts payable | 17/49 | €686,116 | €830,510 | +€144,395 | +21.0% |
| Amounts payable after more than one year | 17 | - | €81,902 | +€81,902 | |
| Financial debts | 170/4 | - | €81,902 | +€81,902 | |
| Amounts payable within one year | 42/48 | €686,116 | €748,608 | +€62,493 | +9.1% |
| Financial debts | 43 | €290,000 | €290,000 | = | 0.0% |
| Credit institutions | 430/8 | €290,000 | €290,000 | = | 0.0% |
| Trade debts | 44 | €20,736 | €35,879 | +€15,143 | +73.0% |
| Suppliers | 440/4 | €20,736 | €35,879 | +€15,143 | +73.0% |
| Taxes, remuneration and social security | 45 | €17,869 | €54,193 | +€36,324 | +203.3% |
| Taxes | 450/3 | €17,869 | €54,193 | +€36,324 | +203.3% |
| Other amounts payable | 47/48 | €357,510 | €368,537 | +€11,026 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,053 | €1,282 | -€3,771 | -74.6% |
| Other operating charges | 640/8 | €1,870 | €4,778 | +€2,909 | +155.6% |
| Gross operating margin | 9900 | €74,053 | €56,082 | -€17,971 | -24.3% |
| Operating profit (loss) | 9901 | €67,131 | €50,022 | -€17,108 | -25.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €34,091 | €40,689 | +€6,598 | +19.4% |
| Recurring financial charges | 65 | €34,091 | €40,689 | +€6,598 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €33,042 | €9,333 | -€23,709 | -71.8% |
| Income taxes | 67/77 | €7,203 | €2,333 | -€4,870 | -67.6% |
| Profit (loss) for the period | 9904 | €25,839 | €7,000 | -€18,839 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,839 | €7,000 | -€18,839 | -72.9% |
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 7 October 2026 via checked.be.