BP CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€20,372
up €20,372 (+81.3%), from €25,062 to €45,434
of which Trade receivables: +€17,248
- Tangible fixed assets -€18,252
down €18,252 (-11.4%), from €160,428 to €142,176
of which Land and buildings: -€16,290
- Trade debts +€27,369
up €27,369 (+376.1%), from €7,277 to €34,646
- Debts after one year -€15,477
down €15,477 (-11.2%), from €137,891 to €122,414
- Reserves +€11,210
up €11,210 (+8.2%), from €136,253 to €147,462
of which Distributable reserves: +€11,210
- Tax, wage and social debts -€6,765
down €6,765 (-47.7%), from €14,186 to €7,421
of which Taxes: -€5,765
- Other debts -€5,393
down €5,393 (-36.0%), from €14,995 to €9,603
- Gross operating margin +€25,574
up €25,574 (+84.2%), from €30,384 to €55,958
- Depreciation +€5,950
up €5,950 (+48.4%), from €12,302 to €18,252
- Taxes +€5,413
up €5,413 (+269.2%), from €2,011 to €7,424
- Other operating charges +€3,710
up €3,710 (+131.0%), from €2,832 to €6,543
- Financial charges +€3,358
up €3,358 (+36.6%), from €9,183 to €12,541
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,470 | €344,440 | +€2,970 | +0.9% |
| Fixed assets | 21/28 | €310,428 | €292,176 | -€18,252 | -5.9% |
| Tangible fixed assets | 22/27 | €160,428 | €142,176 | -€18,252 | -11.4% |
| Land and buildings | 22 | €155,782 | €139,492 | -€16,290 | -10.5% |
| Plant, machinery and equipment | 23 | €826 | €475 | -€352 | -42.5% |
| Furniture and vehicles | 24 | €100 | €0 | -€100 | -100.0% |
| Other tangible fixed assets | 26 | €3,719 | €2,210 | -€1,510 | -40.6% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €31,042 | €52,264 | +€21,222 | +68.4% |
| Amounts receivable within one year | 40/41 | €25,062 | €45,434 | +€20,372 | +81.3% |
| Trade receivables | 40 | €14,401 | €31,649 | +€17,248 | +119.8% |
| Other amounts receivable | 41 | €10,661 | €13,785 | +€3,124 | +29.3% |
| Cash at bank and in hand | 54/58 | €2,043 | €3,520 | +€1,477 | +72.3% |
| Deferred charges and accrued income | 490/1 | €3,936 | €3,310 | -€627 | -15.9% |
| Total equity and liabilities | 10/49 | €341,470 | €344,440 | +€2,970 | +0.9% |
| Equity | 10/15 | €148,753 | €159,962 | +€11,210 | +7.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €136,253 | €147,462 | +€11,210 | +8.2% |
| Tax-exempt reserves | 132 | €16,944 | €16,944 | = | 0.0% |
| Distributable reserves | 133 | €119,308 | €130,518 | +€11,210 | +9.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €192,717 | €184,478 | -€8,239 | -4.3% |
| Amounts payable after more than one year | 17 | €137,891 | €122,414 | -€15,477 | -11.2% |
| Financial debts | 170/4 | €137,891 | €122,414 | -€15,477 | -11.2% |
| Amounts payable within one year | 42/48 | €53,415 | €62,063 | +€8,648 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €15,441 | €10,394 | -€5,047 | -32.7% |
| Financial debts | 43 | €1,515 | €0 | -€1,515 | -100.0% |
| Credit institutions | 430/8 | €1,515 | €0 | -€1,515 | -100.0% |
| Trade debts | 44 | €7,277 | €34,646 | +€27,369 | +376.1% |
| Suppliers | 440/4 | €7,277 | €34,646 | +€27,369 | +376.1% |
| Taxes, remuneration and social security | 45 | €14,186 | €7,421 | -€6,765 | -47.7% |
| Taxes | 450/3 | €13,186 | €7,421 | -€5,765 | -43.7% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 47/48 | €14,995 | €9,603 | -€5,393 | -36.0% |
| Accrued charges and deferred income | 492/3 | €1,411 | €0 | -€1,411 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,013 | €0 | -€1,013 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,302 | €18,252 | +€5,950 | +48.4% |
| Other operating charges | 640/8 | €2,832 | €6,543 | +€3,710 | +131.0% |
| Gross operating margin | 9900 | €30,384 | €55,958 | +€25,574 | +84.2% |
| Operating profit (loss) | 9901 | €14,237 | €31,164 | +€16,926 | +118.9% |
| Financial income | 75/76B | €9 | €11 | +€2 | +21.1% |
| Recurring financial income | 75 | €9 | €11 | +€2 | +21.1% |
| Financial charges | 65/66B | €9,183 | €12,541 | +€3,358 | +36.6% |
| Recurring financial charges | 65 | €9,183 | €12,541 | +€3,358 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €5,064 | €18,634 | +€13,570 | +268.0% |
| Income taxes | 67/77 | €2,011 | €7,424 | +€5,413 | +269.2% |
| Profit (loss) for the period | 9904 | €3,053 | €11,210 | +€8,157 | +267.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,053 | €11,210 | +€8,157 | +267.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 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.