BP Flow: 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 Flow
Largest movements
- Receivables after one year +€20,944
new in 2025: €20,944
- Cash +€12,092
up €12,092 (+50.3%), from €24,036 to €36,128
mainly Net result for the year (+€42,048) and Tax, wage and social debts (+€25,137)
- Receivables within one year +€11,068
up €11,068 (+373%), from €2,964 to €14,031
of which Trade receivables: +€7,162
- Tangible fixed assets +€7,715
up €7,715 (+102%), from €7,572 to €15,287
- Financial fixed assets +€6,050
up €6,050 (+1,642%), from €368 to €6,418
- Profit (loss) carried forward +€27,048
up €27,048 (+111%), from €24,365 to €51,413
- Tax, wage and social debts +€25,137
up €25,137 (+549%), from €4,583 to €29,720
of which Taxes: +€24,146
- Other debts +€7,164
up €7,164 (+10,955%), from €65 to €7,230
- Trade debts -€2,145
down €2,145 (-69.7%), from €3,079 to €934
- Gross operating margin +€89,444
up €89,444 (+329%), from €27,204 to €116,648
- Staff costs +€29,426
up €29,426 (+127%), from €23,175 to €52,601
- Taxes +€11,670
new in 2025: €11,670
- Depreciation +€1,489
up €1,489 (+23.7%), from €6,279 to €7,768
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 | €37,092 | €94,296 | +€57,204 | +154% |
| Fixed assets | 21/28 | €9,296 | €21,878 | +€12,582 | +135% |
| Intangible fixed assets | 21 | €1,355 | €172 | -€1,183 | -87.3% |
| Tangible fixed assets | 22/27 | €7,572 | €15,287 | +€7,715 | +102% |
| Furniture and vehicles | 24 | €7,572 | €15,287 | +€7,715 | +102% |
| Financial fixed assets | 28 | €368 | €6,418 | +€6,050 | +1,642% |
| Current assets | 29/58 | €27,797 | €72,419 | +€44,622 | +161% |
| Amounts receivable after more than one year | 29 | - | €20,944 | +€20,944 | |
| Other amounts receivable | 291 | - | €20,944 | +€20,944 | |
| Amounts receivable within one year | 40/41 | €2,964 | €14,031 | +€11,068 | +373% |
| Trade receivables | 40 | €2,014 | €9,176 | +€7,162 | +356% |
| Other amounts receivable | 41 | €950 | €4,856 | +€3,906 | +411% |
| Cash at bank and in hand | 54/58 | €24,036 | €36,128 | +€12,092 | +50.3% |
| Deferred charges and accrued income | 490/1 | €797 | €1,315 | +€518 | +65.0% |
| Total equity and liabilities | 10/49 | €37,092 | €94,296 | +€57,204 | +154% |
| Equity | 10/15 | €29,365 | €56,413 | +€27,048 | +92.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,365 | €51,413 | +€27,048 | +111% |
| Amounts payable | 17/49 | €7,727 | €37,883 | +€30,156 | +390% |
| Amounts payable within one year | 42/48 | €7,727 | €37,883 | +€30,156 | +390% |
| Trade debts | 44 | €3,079 | €934 | -€2,145 | -69.7% |
| Suppliers | 440/4 | €3,079 | €934 | -€2,145 | -69.7% |
| Taxes, remuneration and social security | 45 | €4,583 | €29,720 | +€25,137 | +549% |
| Taxes | 450/3 | €4,583 | €28,728 | +€24,146 | +527% |
| Remuneration and social security | 454/9 | - | €992 | +€992 | |
| Other amounts payable | 47/48 | €65 | €7,230 | +€7,164 | +10,955% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €23,175 | €52,601 | +€29,426 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,279 | €7,768 | +€1,489 | +23.7% |
| Other operating charges | 640/8 | €1,819 | €2,294 | +€476 | +26.2% |
| Gross operating margin | 9900 | €27,204 | €116,648 | +€89,444 | +329% |
| Operating profit (loss) | 9901 | -€4,068 | €53,985 | +€58,053 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €286 | €267 | -€19 | -6.5% |
| Recurring financial charges | 65 | €286 | €267 | -€19 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,353 | €53,717 | +€58,071 | |
| Income taxes | 67/77 | - | €11,670 | +€11,670 | |
| Profit (loss) for the period | 9904 | -€4,353 | €42,048 | +€46,401 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,353 | €42,048 | +€46,401 |
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 19 October 2026 via checked.be.