BP IT Consulting: 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 IT Consulting
Largest movements
- Tangible fixed assets +€47,655
up €47,655 (+55.5%), from €85,879 to €133,534
of which Furniture and vehicles: +€45,876
- Cash -€16,576
down €16,576 (-46.8%), from €35,451 to €18,875
mainly Investment in fixed assets (net) (-€82,704) and Other debts (-€9,602)
- Receivables after one year -€3,560
no longer reported in 2025 (was €3,560)
- Deferred charges and accrued income +€3,274
up €3,274 (+58.5%), from €5,592 to €8,866
- Debts after one year +€38,942
up €38,942 (+103%), from €37,765 to €76,707
- Other debts -€9,602
down €9,602 (-64.7%), from €14,830 to €5,229
- Reserves +€7,285
up €7,285 (+11.5%), from €63,136 to €70,421
of which Distributable reserves: +€7,285
- Tax, wage and social debts -€6,944
down €6,944 (-47.4%), from €14,638 to €7,694
of which Taxes: -€6,944
- Current portion of long-term debt +€5,902
up €5,902 (+24.8%), from €23,776 to €29,678
- Gross operating margin -€20,333
down €20,333 (-28.6%), from €71,195 to €50,862
- Depreciation -€3,987
down €3,987 (-10.2%), from €39,036 to €35,049
- Taxes -€3,586
down €3,586 (-49.3%), from €7,274 to €3,688
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 | €163,243 | €195,702 | +€32,459 | +19.9% |
| Fixed assets | 21/28 | €85,879 | €133,534 | +€47,655 | +55.5% |
| Tangible fixed assets | 22/27 | €85,879 | €133,534 | +€47,655 | +55.5% |
| Plant, machinery and equipment | 23 | €3,279 | €5,546 | +€2,267 | +69.1% |
| Furniture and vehicles | 24 | €78,419 | €124,296 | +€45,876 | +58.5% |
| Other tangible fixed assets | 26 | €4,180 | €3,693 | -€487 | -11.7% |
| Current assets | 29/58 | €77,364 | €62,168 | -€15,196 | -19.6% |
| Amounts receivable after more than one year | 29 | €3,560 | - | -€3,560 | |
| Other amounts receivable | 291 | €3,560 | - | -€3,560 | |
| Amounts receivable within one year | 40/41 | €32,761 | €34,427 | +€1,666 | +5.1% |
| Trade receivables | 40 | €21,054 | €17,087 | -€3,967 | -18.8% |
| Other amounts receivable | 41 | €11,707 | €17,340 | +€5,633 | +48.1% |
| Cash at bank and in hand | 54/58 | €35,451 | €18,875 | -€16,576 | -46.8% |
| Deferred charges and accrued income | 490/1 | €5,592 | €8,866 | +€3,274 | +58.5% |
| Total equity and liabilities | 10/49 | €163,243 | €195,702 | +€32,459 | +19.9% |
| Equity | 10/15 | €64,136 | €71,421 | +€7,285 | +11.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €63,136 | €70,421 | +€7,285 | +11.5% |
| Tax-exempt reserves | 132 | €1,285 | €1,285 | = | 0.0% |
| Distributable reserves | 133 | €61,850 | €69,136 | +€7,285 | +11.8% |
| Amounts payable | 17/49 | €99,108 | €124,282 | +€25,174 | +25.4% |
| Amounts payable after more than one year | 17 | €37,765 | €76,707 | +€38,942 | +103% |
| Financial debts | 170/4 | €37,765 | €76,707 | +€38,942 | +103% |
| Amounts payable within one year | 42/48 | €59,635 | €46,378 | -€13,257 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €23,776 | €29,678 | +€5,902 | +24.8% |
| Trade debts | 44 | €6,391 | €3,778 | -€2,613 | -40.9% |
| Suppliers | 440/4 | €6,391 | €3,778 | -€2,613 | -40.9% |
| Taxes, remuneration and social security | 45 | €14,638 | €7,694 | -€6,944 | -47.4% |
| Taxes | 450/3 | €14,638 | €7,694 | -€6,944 | -47.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,830 | €5,229 | -€9,602 | -64.7% |
| Accrued charges and deferred income | 492/3 | €1,708 | €1,196 | -€512 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,036 | €35,049 | -€3,987 | -10.2% |
| Other operating charges | 640/8 | €1,296 | €1,849 | +€553 | +42.7% |
| Gross operating margin | 9900 | €71,195 | €50,862 | -€20,333 | -28.6% |
| Operating profit (loss) | 9901 | €30,864 | €13,965 | -€16,899 | -54.8% |
| Financial income | 75/76B | €84 | €67 | -€17 | -20.4% |
| Recurring financial income | 75 | €84 | €67 | -€17 | -20.4% |
| Financial charges | 65/66B | €3,542 | €3,059 | -€483 | -13.6% |
| Recurring financial charges | 65 | €3,542 | €3,059 | -€483 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €27,405 | €10,973 | -€16,432 | -60.0% |
| Income taxes | 67/77 | €7,274 | €3,688 | -€3,586 | -49.3% |
| Profit (loss) for the period | 9904 | €20,132 | €7,285 | -€12,847 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,132 | €7,285 | -€12,847 | -63.8% |
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 1 November 2026 via checked.be.