BP EXPERTISES & SERVICES: 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 EXPERTISES & SERVICES
Largest movements
- Cash -€4,410
down €4,410 (-52.8%), from €8,350 to €3,941
mainly Net result for the year (-€8,541) and Receivables within one year (-€2,640)
- Receivables within one year +€2,640
up €2,640 (+268%), from €986 to €3,626
of which Trade receivables: +€3,143
- Tangible fixed assets +€239
up €239 (+7.0%), from €3,442 to €3,681
- Profit (loss) carried forward -€8,541
down €8,541, from €3,793 to -€4,749
- Tax, wage and social debts +€6,362
up €6,362 (+484%), from €1,315 to €7,677
of which Taxes: +€3,344
- Other debts +€501
up €501 (+13.9%), from €3,611 to €4,112
- Staff costs +€15,711
new in 2025: €15,711
- Gross operating margin +€2,174
up €2,174 (+31.2%), from €6,958 to €9,132
- Taxes -€1,318
down €1,318, from €1,315 to -€3
- Depreciation +€1,090
up €1,090 (+159%), from €685 to €1,775
- Financial charges -€975
down €975 (-83.7%), from €1,165 to €190
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 | €12,778 | €11,247 | -€1,531 | -12.0% |
| Fixed assets | 21/28 | €3,442 | €3,681 | +€239 | +7.0% |
| Tangible fixed assets | 22/27 | €3,442 | €3,681 | +€239 | +7.0% |
| Furniture and vehicles | 24 | €3,442 | €3,681 | +€239 | +7.0% |
| Current assets | 29/58 | €9,336 | €7,566 | -€1,770 | -19.0% |
| Amounts receivable within one year | 40/41 | €986 | €3,626 | +€2,640 | +268% |
| Trade receivables | 40 | €483 | €3,626 | +€3,143 | +651% |
| Other amounts receivable | 41 | €503 | - | -€503 | |
| Cash at bank and in hand | 54/58 | €8,350 | €3,941 | -€4,410 | -52.8% |
| Total equity and liabilities | 10/49 | €12,778 | €11,247 | -€1,531 | -12.0% |
| Equity | 10/15 | €5,793 | -€2,749 | -€8,541 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,793 | -€4,749 | -€8,541 | |
| Amounts payable | 17/49 | €6,986 | €13,996 | +€7,011 | +100% |
| Amounts payable within one year | 42/48 | €6,986 | €13,996 | +€7,011 | +100% |
| Trade debts | 44 | €1,740 | €1,828 | +€88 | +5.1% |
| Suppliers | 440/4 | €1,740 | €1,828 | +€88 | +5.1% |
| Advances received on contracts in progress | 46 | €320 | €380 | +€60 | +18.7% |
| Taxes, remuneration and social security | 45 | €1,315 | €7,677 | +€6,362 | +484% |
| Taxes | 450/3 | €1,315 | €4,659 | +€3,344 | +254% |
| Remuneration and social security | 454/9 | - | €3,017 | +€3,017 | |
| Other amounts payable | 47/48 | €3,611 | €4,112 | +€501 | +13.9% |
| Remuneration, social security and pensions | 62 | - | €15,711 | +€15,711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | €1,775 | +€1,090 | +159% |
| Gross operating margin | 9900 | €6,958 | €9,132 | +€2,174 | +31.2% |
| Operating profit (loss) | 9901 | €6,273 | -€8,354 | -€14,627 | |
| Financial charges | 65/66B | €1,165 | €190 | -€975 | -83.7% |
| Recurring financial charges | 65 | €1,165 | €190 | -€975 | -83.7% |
| Profit (loss) for the period before taxes | 9903 | €5,108 | -€8,544 | -€13,652 | |
| Income taxes | 67/77 | €1,315 | -€3 | -€1,318 | |
| Profit (loss) for the period | 9904 | €3,793 | -€8,541 | -€12,334 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,793 | -€8,541 | -€12,334 |
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 17 October 2026 via checked.be.