BP HOLDING: 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 HOLDING
Largest movements
- Receivables within one year +€129,401
up €129,401 (+59.5%), from €217,529 to €346,931
of which Trade receivables: +€104,147
- Cash -€17,358
down €17,358 (-67.5%), from €25,704 to €8,346
mainly Receivables within one year (-€129,401) and Investment in fixed assets (net) (-€17,604)
- Tangible fixed assets +€5,597
up €5,597 (+29.4%), from €19,043 to €24,640
of which Plant, machinery and equipment: +€6,017
- Profit (loss) carried forward +€113,839
up €113,839, from -€67,036 to €46,802
- Other debts +€15,809
up €15,809 (+18.1%), from €87,245 to €103,054
- Trade debts -€14,897
down €14,897 (-6.8%), from €220,313 to €205,417
- Gross operating margin +€185,043
up €185,043, from -€37,947 to €147,095
- Staff costs +€10,111
up €10,111 (+1,045%), from €967 to €11,078
- Depreciation +€5,682
up €5,682 (+89.8%), from €6,325 to €12,007
- Taxes +€3,704
up €3,704 (+5,234%), from €71 to €3,775
- Other operating charges -€2,565
down €2,565 (-62.6%), from €4,098 to €1,534
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 | €264,446 | €383,106 | +€118,661 | +44.9% |
| Fixed assets | 21/28 | €19,963 | €25,560 | +€5,597 | +28.0% |
| Tangible fixed assets | 22/27 | €19,043 | €24,640 | +€5,597 | +29.4% |
| Plant, machinery and equipment | 23 | €18,067 | €24,084 | +€6,017 | +33.3% |
| Furniture and vehicles | 24 | €976 | €556 | -€420 | -43.0% |
| Financial fixed assets | 28 | €920 | €920 | = | 0.0% |
| Current assets | 29/58 | €244,483 | €357,547 | +€113,064 | +46.2% |
| Stocks and contracts in progress | 3 | €1,250 | €1,250 | = | 0.0% |
| Stocks | 30/36 | €1,250 | €1,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €217,529 | €346,931 | +€129,401 | +59.5% |
| Trade receivables | 40 | €112,789 | €216,936 | +€104,147 | +92.3% |
| Other amounts receivable | 41 | €104,740 | €129,995 | +€25,255 | +24.1% |
| Cash at bank and in hand | 54/58 | €25,704 | €8,346 | -€17,358 | -67.5% |
| Deferred charges and accrued income | 490/1 | - | €1,020 | +€1,020 | |
| Total equity and liabilities | 10/49 | €264,446 | €383,106 | +€118,661 | +44.9% |
| Equity | 10/15 | -€46,576 | €67,262 | +€113,839 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,036 | €46,802 | +€113,839 | |
| Amounts payable | 17/49 | €311,022 | €315,844 | +€4,822 | +1.6% |
| Amounts payable within one year | 42/48 | €311,022 | €315,692 | +€4,670 | +1.5% |
| Trade debts | 44 | €220,313 | €205,417 | -€14,897 | -6.8% |
| Suppliers | 440/4 | €220,313 | €205,417 | -€14,897 | -6.8% |
| Advances received on contracts in progress | 46 | €3,000 | €3,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €464 | €4,221 | +€3,757 | +810% |
| Taxes | 450/3 | €37 | €3,794 | +€3,757 | +10,226% |
| Remuneration and social security | 454/9 | €427 | €427 | = | 0.0% |
| Other amounts payable | 47/48 | €87,245 | €103,054 | +€15,809 | +18.1% |
| Accrued charges and deferred income | 492/3 | - | €152 | +€152 | |
| Remuneration, social security and pensions | 62 | €967 | €11,078 | +€10,111 | +1,045% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,325 | €12,007 | +€5,682 | +89.8% |
| Other operating charges | 640/8 | €4,098 | €1,534 | -€2,565 | -62.6% |
| Gross operating margin | 9900 | -€37,947 | €147,095 | +€185,043 | |
| Operating profit (loss) | 9901 | -€49,338 | €122,477 | +€171,815 | |
| Financial income | 75/76B | €37 | €239 | +€202 | +550% |
| Recurring financial income | 75 | €37 | €239 | +€202 | +550% |
| Financial charges | 65/66B | €2,569 | €5,102 | +€2,532 | +98.6% |
| Recurring financial charges | 65 | €2,569 | €5,102 | +€2,532 | +98.6% |
| Profit (loss) for the period before taxes | 9903 | -€51,871 | €117,614 | +€169,484 | |
| Income taxes | 67/77 | €71 | €3,775 | +€3,704 | +5,234% |
| Profit (loss) for the period | 9904 | -€51,941 | €113,839 | +€165,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,941 | €113,839 | +€165,780 |
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.