BP Consulting SRL: 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 Consulting SRL
Largest movements
- Receivables within one year +€45,786
up €45,786 (+917%), from €4,995 to €50,781
of which Trade receivables: +€43,291
- Tangible fixed assets +€7,363
up €7,363 (+457%), from €1,610 to €8,974
of which Furniture and vehicles: +€4,646
- Cash -€3,515
down €3,515 (-28.9%), from €12,145 to €8,629
mainly Receivables within one year (-€45,786) and Investment in fixed assets (net) (-€8,921)
- Stocks and contracts -€1,583
down €1,583 (-3.0%), from €53,579 to €51,996
- Deferred charges and accrued income -€1,348
down €1,348 (-94.7%), from €1,423 to €75
- Reserves +€29,000
new in 2025: €29,000
- Trade debts +€17,880
up €17,880 (+2,081%), from €859 to €18,739
- Tax, wage and social debts -€2,465
down €2,465 (-39.9%), from €6,184 to €3,719
- Other debts +€2,005
up €2,005 (+145%), from €1,387 to €3,393
- Gross operating margin +€6,788
up €6,788 (+17.5%), from €38,754 to €45,542
- Taxes +€6,440
up €6,440 (+85.4%), from €7,537 to €13,977
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 | €73,752 | €120,456 | +€46,704 | +63.3% |
| Fixed assets | 21/28 | €1,610 | €8,974 | +€7,363 | +457% |
| Tangible fixed assets | 22/27 | €1,610 | €8,974 | +€7,363 | +457% |
| Land and buildings | 22 | - | €2,558 | +€2,558 | |
| Plant, machinery and equipment | 23 | €1,382 | €1,542 | +€160 | +11.5% |
| Furniture and vehicles | 24 | €228 | €4,874 | +€4,646 | +2,038% |
| Current assets | 29/58 | €72,142 | €111,482 | +€39,340 | +54.5% |
| Stocks and contracts in progress | 3 | €53,579 | €51,996 | -€1,583 | -3.0% |
| Contracts in progress | 37 | €53,579 | €51,996 | -€1,583 | -3.0% |
| Amounts receivable within one year | 40/41 | €4,995 | €50,781 | +€45,786 | +917% |
| Trade receivables | 40 | €620 | €43,911 | +€43,291 | +6,988% |
| Other amounts receivable | 41 | €4,376 | €6,871 | +€2,495 | +57.0% |
| Cash at bank and in hand | 54/58 | €12,145 | €8,629 | -€3,515 | -28.9% |
| Deferred charges and accrued income | 490/1 | €1,423 | €75 | -€1,348 | -94.7% |
| Total equity and liabilities | 10/49 | €73,752 | €120,456 | +€46,704 | +63.3% |
| Equity | 10/15 | €65,322 | €94,592 | +€29,270 | +44.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €29,000 | +€29,000 | |
| Distributable reserves | 133 | - | €29,000 | +€29,000 | |
| Profit (loss) carried forward | 14 | €60,322 | €60,592 | +€270 | +0.4% |
| Amounts payable | 17/49 | €8,430 | €25,864 | +€17,434 | +207% |
| Amounts payable within one year | 42/48 | €8,430 | €25,851 | +€17,421 | +207% |
| Trade debts | 44 | €859 | €18,739 | +€17,880 | +2,081% |
| Suppliers | 440/4 | €859 | €18,739 | +€17,880 | +2,081% |
| Taxes, remuneration and social security | 45 | €6,184 | €3,719 | -€2,465 | -39.9% |
| Taxes | 450/3 | €6,184 | €3,719 | -€2,465 | -39.9% |
| Other amounts payable | 47/48 | €1,387 | €3,393 | +€2,005 | +145% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,701 | €1,557 | -€144 | -8.4% |
| Other operating charges | 640/8 | €548 | €603 | +€55 | +10.1% |
| Gross operating margin | 9900 | €38,754 | €45,542 | +€6,788 | +17.5% |
| Operating profit (loss) | 9901 | €36,505 | €43,381 | +€6,877 | +18.8% |
| Financial charges | 65/66B | €187 | €134 | -€52 | -28.0% |
| Recurring financial charges | 65 | €187 | €134 | -€52 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €36,318 | €43,247 | +€6,929 | +19.1% |
| Income taxes | 67/77 | €7,537 | €13,977 | +€6,440 | +85.4% |
| Profit (loss) for the period | 9904 | €28,781 | €29,270 | +€489 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,781 | €29,270 | +€489 | +1.7% |
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 30 October 2026 via checked.be.