BP COOLING: 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 COOLING
Largest movements
- Receivables within one year +€48,769
up €48,769 (+38.3%), from €127,306 to €176,075
of which Other amounts receivable: +€28,954
- Tangible fixed assets -€6,985
down €6,985 (-5.0%), from €138,525 to €131,540
of which Land and buildings: -€15,030
- Reserves +€31,354
up €31,354 (+36.1%), from €86,832 to €118,185
of which Distributable reserves: +€31,354
- Debts after one year -€10,892
down €10,892 (-9.9%), from €109,497 to €98,605
- Short-term financial debts +€10,283
new in 2025: €10,283
- Current portion of long-term debt +€5,278
up €5,278 (+30.1%), from €17,546 to €22,823
- Tax, wage and social debts +€4,025
up €4,025 (+28.8%), from €13,979 to €18,004
- Gross operating margin +€45,292
up €45,292 (+130.3%), from €34,752 to €80,044
- Other operating charges +€10,492
up €10,492 (+345.6%), from €3,036 to €13,527
- Taxes +€9,924
up €9,924 (+280.3%), from €3,540 to €13,464
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 | €288,391 | €329,824 | +€41,433 | +14.4% |
| Fixed assets | 21/28 | €139,151 | €131,698 | -€7,453 | -5.4% |
| Intangible fixed assets | 21 | €626 | €158 | -€468 | -74.8% |
| Tangible fixed assets | 22/27 | €138,525 | €131,540 | -€6,985 | -5.0% |
| Land and buildings | 22 | €105,881 | €90,851 | -€15,030 | -14.2% |
| Plant, machinery and equipment | 23 | €155 | - | -€155 | |
| Furniture and vehicles | 24 | €14,113 | €27,214 | +€13,100 | +92.8% |
| Leasing and similar rights | 25 | €18,375 | €13,475 | -€4,900 | -26.7% |
| Current assets | 29/58 | €149,240 | €198,127 | +€48,886 | +32.8% |
| Stocks and contracts in progress | 3 | €15,000 | €16,000 | +€1,000 | +6.7% |
| Stocks | 30/36 | €11,000 | €13,000 | +€2,000 | +18.2% |
| Contracts in progress | 37 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €127,306 | €176,075 | +€48,769 | +38.3% |
| Trade receivables | 40 | €17,793 | €37,608 | +€19,815 | +111.4% |
| Other amounts receivable | 41 | €109,513 | €138,467 | +€28,954 | +26.4% |
| Cash at bank and in hand | 54/58 | €344 | €87 | -€256 | -74.6% |
| Deferred charges and accrued income | 490/1 | €6,590 | €5,964 | -€626 | -9.5% |
| Total equity and liabilities | 10/49 | €288,391 | €329,824 | +€41,433 | +14.4% |
| Equity | 10/15 | €120,054 | €151,408 | +€31,354 | +26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,832 | €118,185 | +€31,354 | +36.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €84,972 | €116,325 | +€31,354 | +36.9% |
| Profit (loss) carried forward | 14 | €27,022 | €27,022 | = | 0.0% |
| Amounts payable | 17/49 | €168,337 | €178,417 | +€10,079 | +6.0% |
| Amounts payable after more than one year | 17 | €109,497 | €98,605 | -€10,892 | -9.9% |
| Financial debts | 170/4 | €109,497 | €98,605 | -€10,892 | -9.9% |
| Amounts payable within one year | 42/48 | €58,840 | €79,812 | +€20,972 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €17,546 | €22,823 | +€5,278 | +30.1% |
| Financial debts | 43 | - | €10,283 | +€10,283 | |
| Credit institutions | 430/8 | - | €10,283 | +€10,283 | |
| Trade debts | 44 | €27,316 | €28,703 | +€1,387 | +5.1% |
| Suppliers | 440/4 | €27,316 | €28,703 | +€1,387 | +5.1% |
| Taxes, remuneration and social security | 45 | €13,979 | €18,004 | +€4,025 | +28.8% |
| Taxes | 450/3 | €13,979 | €18,004 | +€4,025 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,980 | €24,063 | +€82 | +0.3% |
| Other operating charges | 640/8 | €3,036 | €13,527 | +€10,492 | +345.6% |
| Gross operating margin | 9900 | €34,752 | €80,044 | +€45,292 | +130.3% |
| Operating profit (loss) | 9901 | €7,737 | €42,454 | +€34,718 | +448.7% |
| Financial income | 75/76B | €11,358 | €10,845 | -€513 | -4.5% |
| Recurring financial income | 75 | €11,358 | €10,845 | -€513 | -4.5% |
| Financial charges | 65/66B | €8,865 | €8,482 | -€383 | -4.3% |
| Recurring financial charges | 65 | €8,865 | €8,482 | -€383 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €10,230 | €44,817 | +€34,588 | +338.1% |
| Income taxes | 67/77 | €3,540 | €13,464 | +€9,924 | +280.3% |
| Profit (loss) for the period | 9904 | €6,690 | €31,354 | +€24,664 | +368.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,690 | €31,354 | +€24,664 | +368.7% |
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 6 October 2026 via checked.be.