BP HOLDINGS: what changed
What changed
BP HOLDINGS
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€39,012
2024 · €25,996+€13,016
Equity
-€33,610
2024 · -€72,622+€39,012
Cash
€2,971
2024 · €3,262-€291
Balance sheet total
€210,200
2024 · €160,998+€49,203
Largest movements
Assets
- Receivables within one year +€51,481
up €51,481 (+53.0%), from €97,080 to €148,561
of which Trade receivables: +€55,591
Equity and liabilities
- Trade debts +€67,616
up €67,616 (+46.9%), from €144,164 to €211,780
- Other debts -€55,639
down €55,639 (-83.3%), from €66,806 to €11,167
- Profit (loss) carried forward +€39,012
up €39,012 (+31.8%), from -€122,622 to -€83,610
Income statement
- Gross operating margin +€9,640
up €9,640 (+11.4%), from €84,885 to €94,525
- Staff costs -€5,684
down €5,684 (-11.3%), from €50,381 to €44,697
- Taxes +€3,239
new in 2025: €3,239
- Financial income +€2,045
new in 2025: €2,045
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,996
Gross operating margin
+€9,640
Staff costs
+€5,684
Depreciation
-€365
Other operating charges
-€589
Financial income
+€2,045
Financial charges
-€159
Taxes
-€3,239
Result 2025
€39,012
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5,307
Investment
-€5,597
Financing
€0
Cash 2024
€3,262
From operations (derived)
+€5,307
Net result for the year
+€39,012
Depreciation
+€7,585
Receivables within one year
-€51,481
Trade debts
+€67,616
Tax, wage and social debts
-€1,786
Other debts
-€55,639
Investment (derived)
-€5,597
Investment in fixed assets (net)
-€5,597
Cash 2025
€2,971
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,998 | €210,200 | +€49,203 | +30.6% |
| Fixed assets | 21/28 | €60,656 | €58,669 | -€1,988 | -3.3% |
| Tangible fixed assets | 22/27 | €54,806 | €52,819 | -€1,988 | -3.6% |
| Plant, machinery and equipment | 23 | €118 | €2,120 | +€2,002 | +1,692% |
| Furniture and vehicles | 24 | €538 | €3,452 | +€2,914 | +542% |
| Other tangible fixed assets | 26 | €54,150 | €47,247 | -€6,904 | -12.7% |
| Financial fixed assets | 28 | €5,850 | €5,850 | = | 0.0% |
| Current assets | 29/58 | €100,341 | €151,532 | +€51,190 | +51.0% |
| Amounts receivable within one year | 40/41 | €97,080 | €148,561 | +€51,481 | +53.0% |
| Trade receivables | 40 | €3,248 | €58,839 | +€55,591 | +1,712% |
| Other amounts receivable | 41 | €93,832 | €89,722 | -€4,110 | -4.4% |
| Cash at bank and in hand | 54/58 | €3,262 | €2,971 | -€291 | -8.9% |
| Total equity and liabilities | 10/49 | €160,998 | €210,200 | +€49,203 | +30.6% |
| Equity | 10/15 | -€72,622 | -€33,610 | +€39,012 | +53.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,622 | -€83,610 | +€39,012 | +31.8% |
| Amounts payable | 17/49 | €233,620 | €243,811 | +€10,191 | +4.4% |
| Amounts payable within one year | 42/48 | €233,620 | €243,811 | +€10,191 | +4.4% |
| Financial debts | 43 | €3,000 | €3,000 | = | 0.0% |
| Credit institutions | 430/8 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €144,164 | €211,780 | +€67,616 | +46.9% |
| Suppliers | 440/4 | €144,164 | €211,780 | +€67,616 | +46.9% |
| Taxes, remuneration and social security | 45 | €19,650 | €17,864 | -€1,786 | -9.1% |
| Taxes | 450/3 | €10,079 | €4,987 | -€5,093 | -50.5% |
| Remuneration and social security | 454/9 | €9,570 | €12,877 | +€3,306 | +34.5% |
| Other amounts payable | 47/48 | €66,806 | €11,167 | -€55,639 | -83.3% |
| Remuneration, social security and pensions | 62 | €50,381 | €44,697 | -€5,684 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,220 | €7,585 | +€365 | +5.1% |
| Other operating charges | 640/8 | €1,263 | €1,852 | +€589 | +46.7% |
| Gross operating margin | 9900 | €84,885 | €94,525 | +€9,640 | +11.4% |
| Operating profit (loss) | 9901 | €26,022 | €40,391 | +€14,369 | +55.2% |
| Financial income | 75/76B | - | €2,045 | +€2,045 | |
| Recurring financial income | 75 | - | €2,045 | +€2,045 | |
| Financial charges | 65/66B | €25 | €185 | +€159 | +634% |
| Recurring financial charges | 65 | €25 | €185 | +€159 | +634% |
| Profit (loss) for the period before taxes | 9903 | €25,996 | €42,251 | +€16,255 | +62.5% |
| Income taxes | 67/77 | - | €3,239 | +€3,239 | |
| Profit (loss) for the period | 9904 | €25,996 | €39,012 | +€13,016 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,996 | €39,012 | +€13,016 | +50.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.