BP CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€44,761
down €44,761 (-7.4%), from €601,088 to €556,327
of which Land and buildings: -€32,544
- Receivables within one year +€28,058
up €28,058 (+60.6%), from €46,290 to €74,348
of which Trade receivables: +€20,203
- Debts after one year -€40,574
down €40,574 (-9.5%), from €425,802 to €385,228
- Tax, wage and social debts +€19,254
up €19,254 (+967.4%), from €1,990 to €21,244
of which Taxes: +€18,485
- Gross operating margin +€17,528
up €17,528 (+32.3%), from €54,324 to €71,853
- Taxes +€1,948
up €1,948, from -€248 to €1,700
- Other operating charges +€1,382
up €1,382 (+21.3%), from €6,482 to €7,864
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 | €662,533 | €650,380 | -€12,153 | -1.8% |
| Fixed assets | 21/28 | €601,088 | €556,327 | -€44,761 | -7.4% |
| Tangible fixed assets | 22/27 | €601,088 | €556,327 | -€44,761 | -7.4% |
| Land and buildings | 22 | €574,528 | €541,984 | -€32,544 | -5.7% |
| Plant, machinery and equipment | 23 | €9,959 | €5,716 | -€4,244 | -42.6% |
| Furniture and vehicles | 24 | €16,600 | €8,628 | -€7,973 | -48.0% |
| Current assets | 29/58 | €61,446 | €94,053 | +€32,608 | +53.1% |
| Amounts receivable within one year | 40/41 | €46,290 | €74,348 | +€28,058 | +60.6% |
| Trade receivables | 40 | €11,519 | €31,722 | +€20,203 | +175.4% |
| Other amounts receivable | 41 | €34,771 | €42,626 | +€7,855 | +22.6% |
| Cash at bank and in hand | 54/58 | €10,532 | €16,505 | +€5,974 | +56.7% |
| Deferred charges and accrued income | 490/1 | €4,624 | €3,200 | -€1,424 | -30.8% |
| Total equity and liabilities | 10/49 | €662,533 | €650,380 | -€12,153 | -1.8% |
| Equity | 10/15 | €156,431 | €160,204 | +€3,772 | +2.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €13,500 | €13,500 | = | 0.0% |
| Distributable reserves | 133 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,871 | €138,644 | +€3,772 | +2.8% |
| Amounts payable | 17/49 | €506,102 | €490,177 | -€15,925 | -3.1% |
| Amounts payable after more than one year | 17 | €425,802 | €385,228 | -€40,574 | -9.5% |
| Financial debts | 170/4 | €425,802 | €385,228 | -€40,574 | -9.5% |
| Amounts payable within one year | 42/48 | €80,300 | €104,949 | +€24,649 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €41,275 | €42,241 | +€966 | +2.3% |
| Trade debts | 44 | €27,491 | €26,260 | -€1,232 | -4.5% |
| Suppliers | 440/4 | €27,491 | €26,260 | -€1,232 | -4.5% |
| Taxes, remuneration and social security | 45 | €1,990 | €21,244 | +€19,254 | +967.4% |
| Taxes | 450/3 | €10 | €18,494 | +€18,485 | +190171.6% |
| Remuneration and social security | 454/9 | €1,981 | €2,750 | +€769 | +38.8% |
| Other amounts payable | 47/48 | €9,543 | €15,204 | +€5,660 | +59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,816 | €44,761 | -€55 | -0.1% |
| Other operating charges | 640/8 | €6,482 | €7,864 | +€1,382 | +21.3% |
| Gross operating margin | 9900 | €54,324 | €71,853 | +€17,528 | +32.3% |
| Operating profit (loss) | 9901 | €3,027 | €19,228 | +€16,201 | +535.2% |
| Financial income | 75/76B | €18 | €10 | -€8 | -46.1% |
| Recurring financial income | 75 | €18 | €10 | -€8 | -46.1% |
| Financial charges | 65/66B | €13,512 | €13,766 | +€254 | +1.9% |
| Recurring financial charges | 65 | €13,512 | €13,766 | +€254 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,467 | €5,472 | +€15,939 | |
| Income taxes | 67/77 | -€248 | €1,700 | +€1,948 | |
| Profit (loss) for the period | 9904 | -€10,219 | €3,772 | +€13,991 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,219 | €3,772 | +€13,991 |
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 30 September 2026 via checked.be.