BP-GROUP: 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-GROUP
Largest movements
- Cash +€11,403
up €11,403 (+140.0%), from €8,146 to €19,549
mainly Net result for the year (+€15,372) and Receivables within one year (+€7,501)
- Receivables within one year -€7,501
down €7,501 (-62.1%), from €12,074 to €4,573
- Tangible fixed assets -€1,636
down €1,636 (-18.1%), from €9,046 to €7,410
of which Plant, machinery and equipment: -€1,463
- Profit (loss) carried forward +€11,585
no longer reported in 2025 (was -€11,585)
- Debts after one year -€7,590
down €7,590 (-42.2%), from €18,005 to €10,415
- Trade debts -€5,850
down €5,850 (-82.5%), from €7,095 to €1,245
- Reserves +€3,787
new in 2025: €3,787
- Current portion of long-term debt +€453
up €453 (+6.3%), from €7,137 to €7,590
- Turnover +€106,470
up €106,470 (+265.5%), from €40,099 to €146,569
- Purchases and services +€75,353
up €75,353 (+154.8%), from €48,685 to €124,038
- Gross operating margin +€31,117
up €31,117, from -€8,586 to €22,531
- Taxes +€1,900
new in 2025: €1,900
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 | €29,266 | €31,532 | +€2,266 | +7.7% |
| Fixed assets | 21/28 | €9,046 | €7,410 | -€1,636 | -18.1% |
| Tangible fixed assets | 22/27 | €9,046 | €7,410 | -€1,636 | -18.1% |
| Plant, machinery and equipment | 23 | €6,356 | €4,893 | -€1,463 | -23.0% |
| Furniture and vehicles | 24 | €2,690 | €2,517 | -€173 | -6.4% |
| Current assets | 29/58 | €20,220 | €24,122 | +€3,902 | +19.3% |
| Amounts receivable within one year | 40/41 | €12,074 | €4,573 | -€7,501 | -62.1% |
| Trade receivables | 40 | €12,074 | €4,573 | -€7,501 | -62.1% |
| Cash at bank and in hand | 54/58 | €8,146 | €19,549 | +€11,403 | +140.0% |
| Total equity and liabilities | 10/49 | €29,266 | €31,532 | +€2,266 | +7.7% |
| Equity | 10/15 | -€8,585 | €6,787 | +€15,372 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €3,787 | +€3,787 | |
| Distributable reserves | 133 | - | €3,787 | +€3,787 | |
| Profit (loss) carried forward | 14 | -€11,585 | - | +€11,585 | |
| Amounts payable | 17/49 | €37,851 | €24,745 | -€13,106 | -34.6% |
| Amounts payable after more than one year | 17 | €18,005 | €10,415 | -€7,590 | -42.2% |
| Financial debts | 170/4 | €18,005 | €10,415 | -€7,590 | -42.2% |
| Amounts payable within one year | 42/48 | €19,846 | €14,330 | -€5,516 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €7,137 | €7,590 | +€453 | +6.3% |
| Trade debts | 44 | €7,095 | €1,245 | -€5,850 | -82.5% |
| Suppliers | 440/4 | €7,095 | €1,245 | -€5,850 | -82.5% |
| Taxes, remuneration and social security | 45 | €3,211 | €3,175 | -€36 | -1.1% |
| Taxes | 450/3 | €1,403 | €2,814 | +€1,411 | +100.6% |
| Remuneration and social security | 454/9 | €1,808 | €361 | -€1,447 | -80.0% |
| Other amounts payable | 47/48 | €2,403 | €2,320 | -€83 | -3.5% |
| Turnover | 70 | €40,099 | €146,569 | +€106,470 | +265.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €48,685 | €124,038 | +€75,353 | +154.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,475 | €2,467 | +€992 | +67.3% |
| Other operating charges | 640/8 | €167 | €1,042 | +€875 | +524.0% |
| Gross operating margin | 9900 | -€8,586 | €22,531 | +€31,117 | |
| Operating profit (loss) | 9901 | -€10,228 | €19,022 | +€29,250 | |
| Financial charges | 65/66B | €1,357 | €1,750 | +€393 | +29.0% |
| Recurring financial charges | 65 | €1,357 | €1,750 | +€393 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,585 | €17,272 | +€28,857 | |
| Income taxes | 67/77 | - | €1,900 | +€1,900 | |
| Profit (loss) for the period | 9904 | -€11,585 | €15,372 | +€26,957 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,585 | €15,372 | +€26,957 |
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 11 October 2026 via checked.be.