BP Home: 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 Home
Largest movements
- Receivables within one year +€7,331
up €7,331 (+152%), from €4,816 to €12,147
of which Trade receivables: +€6,344
- Cash -€7,034
down €7,034 (-34.9%), from €20,157 to €13,123
mainly Net result for the year (-€220,682) and Trade debts (-€27,792)
- Short-term financial debts +€262,000
new in 2025: €262,000
- Profit (loss) carried forward -€220,682
down €220,682 (-704%), from -€31,334 to -€252,016
- Trade debts -€27,792
down €27,792 (-79.3%), from €35,048 to €7,256
- Tax, wage and social debts -€13,375
down €13,375 (-100%), from €13,375 to €0
- Gross operating margin -€80,960
down €80,960 (-60.3%), from -€134,210 to -€215,170
- Financial charges +€3,766
up €3,766 (+5,089%), from €74 to €3,840
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 | €27,089 | €27,240 | +€150 | +0.6% |
| Current assets | 29/58 | €27,089 | €27,240 | +€150 | +0.6% |
| Amounts receivable within one year | 40/41 | €4,816 | €12,147 | +€7,331 | +152% |
| Trade receivables | 40 | €0 | €6,344 | +€6,344 | |
| Other amounts receivable | 41 | €4,816 | €5,803 | +€987 | +20.5% |
| Cash at bank and in hand | 54/58 | €20,157 | €13,123 | -€7,034 | -34.9% |
| Deferred charges and accrued income | 490/1 | €2,116 | €1,970 | -€147 | -6.9% |
| Total equity and liabilities | 10/49 | €27,089 | €27,240 | +€150 | +0.6% |
| Equity | 10/15 | -€21,334 | -€242,016 | -€220,682 | -1,034% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,334 | -€252,016 | -€220,682 | -704% |
| Amounts payable | 17/49 | €48,423 | €269,256 | +€220,832 | +456% |
| Amounts payable within one year | 42/48 | €48,423 | €269,256 | +€220,832 | +456% |
| Financial debts | 43 | - | €262,000 | +€262,000 | |
| Credit institutions | 430/8 | - | €262,000 | +€262,000 | |
| Trade debts | 44 | €35,048 | €7,256 | -€27,792 | -79.3% |
| Suppliers | 440/4 | €35,048 | €7,256 | -€27,792 | -79.3% |
| Taxes, remuneration and social security | 45 | €13,375 | €0 | -€13,375 | -100% |
| Taxes | 450/3 | €13,375 | €0 | -€13,375 | -100% |
| Other operating charges | 640/8 | €387 | €1,712 | +€1,325 | +342% |
| Gross operating margin | 9900 | -€134,210 | -€215,170 | -€80,960 | -60.3% |
| Operating profit (loss) | 9901 | -€134,598 | -€216,882 | -€82,284 | -61.1% |
| Financial income | 75/76B | €126 | €40 | -€86 | -68.2% |
| Recurring financial income | 75 | €126 | €40 | -€86 | -68.2% |
| Financial charges | 65/66B | €74 | €3,840 | +€3,766 | +5,089% |
| Recurring financial charges | 65 | €74 | €3,840 | +€3,766 | +5,089% |
| Profit (loss) for the period before taxes | 9903 | -€134,546 | -€220,682 | -€86,136 | -64.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€134,546 | -€220,682 | -€86,136 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€134,546 | -€220,682 | -€86,136 | -64.0% |
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 14 October 2026 via checked.be.