BP FID: 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 FID
Largest movements
- Intangible fixed assets -€13,200
down €13,200 (-37.1%), from €35,612 to €22,412
- Tangible fixed assets -€7,874
down €7,874 (-48.9%), from €16,088 to €8,214
of which Leasing and similar rights: -€4,595
- Receivables within one year +€7,455
up €7,455 (+33.0%), from €22,614 to €30,069
- Cash -€5,174
down €5,174 (-86.5%), from €5,982 to €808
mainly Contributions, distributions and other (-€24,000) and Debts after one year (-€10,851)
- Deferred charges and accrued income +€1,564
up €1,564 (+61.0%), from €2,562 to €4,126
- Profit (loss) carried forward -€11,346
down €11,346 (-95.2%), from €11,922 to €577
- Debts after one year -€10,851
down €10,851 (-65.7%), from €16,505 to €5,653
- Other debts +€8,947
up €8,947 (+40.1%), from €22,320 to €31,267
- Current portion of long-term debt -€5,103
down €5,103 (-32.0%), from €15,954 to €10,851
- Trade debts +€1,391
up €1,391 (+128%), from €1,083 to €2,474
- Gross operating margin +€5,919
up €5,919 (+16.0%), from €36,991 to €42,910
- Depreciation +€1,557
up €1,557 (+7.5%), from €20,681 to €22,238
- Taxes +€792
up €792 (+17.3%), from €4,591 to €5,383
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 | €83,308 | €66,079 | -€17,229 | -20.7% |
| Fixed assets | 21/28 | €52,150 | €31,076 | -€21,074 | -40.4% |
| Intangible fixed assets | 21 | €35,612 | €22,412 | -€13,200 | -37.1% |
| Tangible fixed assets | 22/27 | €16,088 | €8,214 | -€7,874 | -48.9% |
| Furniture and vehicles | 24 | €8,798 | €5,519 | -€3,279 | -37.3% |
| Leasing and similar rights | 25 | €7,290 | €2,694 | -€4,595 | -63.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €31,158 | €35,003 | +€3,845 | +12.3% |
| Amounts receivable within one year | 40/41 | €22,614 | €30,069 | +€7,455 | +33.0% |
| Trade receivables | 40 | €22,614 | €30,069 | +€7,455 | +33.0% |
| Cash at bank and in hand | 54/58 | €5,982 | €808 | -€5,174 | -86.5% |
| Deferred charges and accrued income | 490/1 | €2,562 | €4,126 | +€1,564 | +61.0% |
| Total equity and liabilities | 10/49 | €83,308 | €66,079 | -€17,229 | -20.7% |
| Equity | 10/15 | €12,422 | €1,077 | -€11,346 | -91.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,922 | €577 | -€11,346 | -95.2% |
| Amounts payable | 17/49 | €70,885 | €65,002 | -€5,883 | -8.3% |
| Amounts payable after more than one year | 17 | €16,505 | €5,653 | -€10,851 | -65.7% |
| Financial debts | 170/4 | €16,505 | €5,653 | -€10,851 | -65.7% |
| Amounts payable within one year | 42/48 | €54,381 | €59,349 | +€4,968 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €15,954 | €10,851 | -€5,103 | -32.0% |
| Trade debts | 44 | €1,083 | €2,474 | +€1,391 | +128% |
| Suppliers | 440/4 | €1,083 | €2,474 | +€1,391 | +128% |
| Taxes, remuneration and social security | 45 | €15,023 | €14,757 | -€267 | -1.8% |
| Taxes | 450/3 | €15,023 | €14,757 | -€267 | -1.8% |
| Other amounts payable | 47/48 | €22,320 | €31,267 | +€8,947 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,681 | €22,238 | +€1,557 | +7.5% |
| Other operating charges | 640/8 | €1,680 | €1,713 | +€33 | +2.0% |
| Gross operating margin | 9900 | €36,991 | €42,910 | +€5,919 | +16.0% |
| Operating profit (loss) | 9901 | €14,630 | €18,958 | +€4,328 | +29.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €1,068 | €921 | -€147 | -13.8% |
| Recurring financial charges | 65 | €1,068 | €921 | -€147 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €13,562 | €18,038 | +€4,475 | +33.0% |
| Income taxes | 67/77 | €4,591 | €5,383 | +€792 | +17.3% |
| Profit (loss) for the period | 9904 | €8,972 | €12,654 | +€3,683 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,972 | €12,654 | +€3,683 | +41.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.