BP ELECTROTECHNIC: 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 ELECTROTECHNIC
Largest movements
- Cash +€10,632
up €10,632 (+94.5%), from €11,252 to €21,885
mainly Depreciation (+€18,092) and Debts after one year (+€11,155)
- Receivables within one year -€8,620
down €8,620 (-27.4%), from €31,508 to €22,888
of which Trade receivables: -€4,419
- Tangible fixed assets +€2,335
up €2,335 (+3.6%), from €64,486 to €66,821
of which Leasing and similar rights: +€46,845
- Deferred charges and accrued income -€1,866
down €1,866 (-85.3%), from €2,187 to €321
- Debts after one year +€11,155
up €11,155 (+31.8%), from €35,127 to €46,282
- Profit (loss) carried forward -€5,348
new in 2025: -€5,348
- Current portion of long-term debt +€3,375
up €3,375 (+29.0%), from €11,631 to €15,006
- Tax, wage and social debts -€2,947
down €2,947 (-79.2%), from €3,723 to €775
- Trade debts -€1,893
down €1,893 (-38.6%), from €4,901 to €3,008
- Gross operating margin -€11,570
down €11,570 (-33.3%), from €34,750 to €23,180
- Taxes -€3,049
down €3,049 (-81.9%), from €3,723 to €673
- Depreciation +€3,043
up €3,043 (+20.2%), from €15,049 to €18,092
- Other operating charges +€2,389
up €2,389 (+233.2%), from €1,025 to €3,414
- Financial charges +€751
up €751 (+36.2%), from €2,075 to €2,826
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 | €110,433 | €112,915 | +€2,482 | +2.2% |
| Fixed assets | 21/28 | €64,486 | €66,821 | +€2,335 | +3.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €64,486 | €66,821 | +€2,335 | +3.6% |
| Land and buildings | 22 | €5,898 | €4,423 | -€1,474 | -25.0% |
| Plant, machinery and equipment | 23 | €1,812 | €1,414 | -€398 | -22.0% |
| Furniture and vehicles | 24 | €56,776 | €14,139 | -€42,638 | -75.1% |
| Leasing and similar rights | 25 | - | €46,845 | +€46,845 | |
| Current assets | 29/58 | €45,947 | €46,094 | +€147 | +0.3% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,508 | €22,888 | -€8,620 | -27.4% |
| Trade receivables | 40 | €7,596 | €3,177 | -€4,419 | -58.2% |
| Other amounts receivable | 41 | €23,911 | €19,711 | -€4,201 | -17.6% |
| Cash at bank and in hand | 54/58 | €11,252 | €21,885 | +€10,632 | +94.5% |
| Deferred charges and accrued income | 490/1 | €2,187 | €321 | -€1,866 | -85.3% |
| Total equity and liabilities | 10/49 | €110,433 | €112,915 | +€2,482 | +2.2% |
| Equity | 10/15 | €53,385 | €47,843 | -€5,542 | -10.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €34,793 | €34,599 | -€194 | -0.6% |
| Tax-exempt reserves | 132 | €10,462 | €10,462 | = | 0.0% |
| Distributable reserves | 133 | €24,332 | €24,138 | -€194 | -0.8% |
| Profit (loss) carried forward | 14 | - | -€5,348 | -€5,348 | |
| Amounts payable | 17/49 | €57,047 | €65,072 | +€8,024 | +14.1% |
| Amounts payable after more than one year | 17 | €35,127 | €46,282 | +€11,155 | +31.8% |
| Financial debts | 170/4 | €35,127 | €46,282 | +€11,155 | +31.8% |
| Amounts payable within one year | 42/48 | €21,920 | €18,790 | -€3,131 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €11,631 | €15,006 | +€3,375 | +29.0% |
| Trade debts | 44 | €4,901 | €3,008 | -€1,893 | -38.6% |
| Suppliers | 440/4 | €4,901 | €3,008 | -€1,893 | -38.6% |
| Taxes, remuneration and social security | 45 | €3,723 | €775 | -€2,947 | -79.2% |
| Taxes | 450/3 | €3,723 | €775 | -€2,947 | -79.2% |
| Other amounts payable | 47/48 | €1,666 | €0 | -€1,666 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,049 | €18,092 | +€3,043 | +20.2% |
| Other operating charges | 640/8 | €1,025 | €3,414 | +€2,389 | +233.2% |
| Non-recurring operating charges | 66A | €7,664 | €4,229 | -€3,435 | -44.8% |
| Gross operating margin | 9900 | €34,750 | €23,180 | -€11,570 | -33.3% |
| Operating profit (loss) | 9901 | €11,012 | -€2,554 | -€13,567 | |
| Financial income | 75/76B | €600 | €511 | -€89 | -14.9% |
| Recurring financial income | 75 | €600 | €511 | -€89 | -14.9% |
| Financial charges | 65/66B | €2,075 | €2,826 | +€751 | +36.2% |
| Recurring financial charges | 65 | €2,075 | €2,826 | +€751 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €9,538 | -€4,869 | -€14,407 | |
| Income taxes | 67/77 | €3,723 | €673 | -€3,049 | -81.9% |
| Profit (loss) for the period | 9904 | €5,816 | -€5,542 | -€11,358 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,816 | -€5,542 | -€11,358 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.