BP Legal: 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 Legal
Largest movements
- Cash +€62,853
up €62,853 (+61.5%), from €102,183 to €165,036
mainly Net result for the year (+€107,084) and Debts after one year (+€16,694)
- Tangible fixed assets +€44,586
new in 2025: €44,586
- Receivables within one year +€24,096
up €24,096 (+764%), from €3,154 to €27,250
of which Trade receivables: +€23,144
- Reserves +€107,084
up €107,084 (+126%), from €85,101 to €192,185
- Debts after one year +€16,694
new in 2025: €16,694
- Tax, wage and social debts +€13,918
up €13,918 (+273%), from €5,098 to €19,016
- Trade debts -€7,943
down €7,943 (-80.7%), from €9,839 to €1,896
- Current portion of long-term debt +€7,348
new in 2025: €7,348
- Gross operating margin +€62,749
up €62,749 (+65.5%), from €95,760 to €158,509
- Taxes +€12,074
up €12,074 (+48.8%), from €24,726 to €36,800
- Depreciation +€9,515
new in 2025: €9,515
- Staff costs +€2,854
new in 2025: €2,854
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 | €108,146 | €239,522 | +€131,376 | +121% |
| Fixed assets | 21/28 | €2,550 | €47,136 | +€44,586 | +1,748% |
| Tangible fixed assets | 22/27 | - | €44,586 | +€44,586 | |
| Furniture and vehicles | 24 | - | €44,586 | +€44,586 | |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €105,596 | €192,386 | +€86,790 | +82.2% |
| Amounts receivable within one year | 40/41 | €3,154 | €27,250 | +€24,096 | +764% |
| Trade receivables | 40 | €2,904 | €26,048 | +€23,144 | +797% |
| Other amounts receivable | 41 | €250 | €1,202 | +€952 | +381% |
| Cash at bank and in hand | 54/58 | €102,183 | €165,036 | +€62,853 | +61.5% |
| Deferred charges and accrued income | 490/1 | €259 | €100 | -€159 | -61.4% |
| Total equity and liabilities | 10/49 | €108,146 | €239,522 | +€131,376 | +121% |
| Equity | 10/15 | €87,101 | €194,185 | +€107,084 | +123% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €85,101 | €192,185 | +€107,084 | +126% |
| Distributable reserves | 133 | €85,101 | €192,185 | +€107,084 | +126% |
| Amounts payable | 17/49 | €21,045 | €45,337 | +€24,292 | +115% |
| Amounts payable after more than one year | 17 | - | €16,694 | +€16,694 | |
| Financial debts | 170/4 | - | €16,694 | +€16,694 | |
| Amounts payable within one year | 42/48 | €21,045 | €28,643 | +€7,598 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,348 | +€7,348 | |
| Trade debts | 44 | €9,839 | €1,896 | -€7,943 | -80.7% |
| Suppliers | 440/4 | €9,839 | €1,896 | -€7,943 | -80.7% |
| Taxes, remuneration and social security | 45 | €5,098 | €19,016 | +€13,918 | +273% |
| Taxes | 450/3 | €5,098 | €19,016 | +€13,918 | +273% |
| Other amounts payable | 47/48 | €6,108 | €382 | -€5,725 | -93.7% |
| Remuneration, social security and pensions | 62 | - | €2,854 | +€2,854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,515 | +€9,515 | |
| Other operating charges | 640/8 | €1,363 | €1,130 | -€233 | -17.1% |
| Gross operating margin | 9900 | €95,760 | €158,509 | +€62,749 | +65.5% |
| Operating profit (loss) | 9901 | €94,397 | €145,011 | +€50,614 | +53.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €247 | €1,127 | +€881 | +357% |
| Recurring financial charges | 65 | €247 | €1,127 | +€881 | +357% |
| Profit (loss) for the period before taxes | 9903 | €94,151 | €143,884 | +€49,733 | +52.8% |
| Income taxes | 67/77 | €24,726 | €36,800 | +€12,074 | +48.8% |
| Profit (loss) for the period | 9904 | €69,425 | €107,084 | +€37,659 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,425 | €107,084 | +€37,659 | +54.2% |
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 28 October 2026 via checked.be.