BP et SI: 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 et SI
Largest movements
- Cash -€19,783
down €19,783 (-40.5%), from €48,859 to €29,076
mainly Receivables within one year (-€19,547) and Trade debts (-€1,509)
- Receivables within one year +€19,547
up €19,547 (+456,695%), from €4 to €19,551
of which Trade receivables: +€19,547
- Deferred charges and accrued income +€950
new in 2025: €950
- Trade debts -€1,509
down €1,509 (-60.1%), from €2,511 to €1,002
- Profit (loss) carried forward +€1,464
up €1,464 (+2.3%), from -€63,485 to -€62,022
- Financial charges -€36,623
down €36,623 (-99.7%), from €36,740 to €117
of which Non-recurring financial charges: -€36,491
- Gross operating margin +€35,979
up €35,979, from -€31,247 to €4,732
- Financial income -€23,658
down €23,658 (-99.2%), from €23,860 to €202
of which Non-recurring financial income: -€22,877
- Taxes +€407
up €407 (+154%), from €264 to €671
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 | €49,104 | €49,817 | +€713 | +1.5% |
| Fixed assets | 21/28 | €240 | €240 | = | 0.0% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €48,864 | €49,577 | +€713 | +1.5% |
| Amounts receivable within one year | 40/41 | €4 | €19,551 | +€19,547 | +456,695% |
| Trade receivables | 40 | €0 | €19,547 | +€19,547 | +65,155,100% |
| Other amounts receivable | 41 | €4 | €4 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,859 | €29,076 | -€19,783 | -40.5% |
| Deferred charges and accrued income | 490/1 | - | €950 | +€950 | |
| Total equity and liabilities | 10/49 | €49,104 | €49,817 | +€713 | +1.5% |
| Equity | 10/15 | -€44,640 | -€43,177 | +€1,464 | +3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €253 | €253 | = | 0.0% |
| Non-distributable reserves | 130/1 | €253 | €253 | = | 0.0% |
| Legal reserve | 130 | €253 | €253 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,485 | -€62,022 | +€1,464 | +2.3% |
| Amounts payable | 17/49 | €93,744 | €92,994 | -€750 | -0.8% |
| Amounts payable within one year | 42/48 | €93,744 | €92,994 | -€750 | -0.8% |
| Trade debts | 44 | €2,511 | €1,002 | -€1,509 | -60.1% |
| Suppliers | 440/4 | €2,511 | €1,002 | -€1,509 | -60.1% |
| Taxes, remuneration and social security | 45 | €29,800 | €30,279 | +€479 | +1.6% |
| Taxes | 450/3 | €29,800 | €22,128 | -€7,672 | -25.7% |
| Remuneration and social security | 454/9 | - | €8,151 | +€8,151 | |
| Other amounts payable | 47/48 | €61,433 | €61,712 | +€279 | +0.5% |
| Other operating charges | 640/8 | €2,547 | €2,571 | +€24 | +0.9% |
| Non-recurring operating charges | 66A | - | €111 | +€111 | |
| Gross operating margin | 9900 | -€31,247 | €4,732 | +€35,979 | |
| Operating profit (loss) | 9901 | -€33,794 | €2,050 | +€35,844 | |
| Financial income | 75/76B | €23,860 | €202 | -€23,658 | -99.2% |
| Recurring financial income | 75 | €982 | €202 | -€780 | -79.5% |
| Non-recurring financial income | 76B | €22,877 | - | -€22,877 | |
| Financial charges | 65/66B | €36,740 | €117 | -€36,623 | -99.7% |
| Recurring financial charges | 65 | €249 | €117 | -€132 | -53.1% |
| Non-recurring financial charges | 66B | €36,491 | - | -€36,491 | |
| Profit (loss) for the period before taxes | 9903 | -€46,674 | €2,135 | +€48,810 | |
| Income taxes | 67/77 | €264 | €671 | +€407 | +154% |
| Profit (loss) for the period | 9904 | -€46,938 | €1,464 | +€48,402 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,938 | €1,464 | +€48,402 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.