BP Link: what changed
Two fiscal 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 Link
Largest movements
- Cash +€30,515
up €30,515 (+198.6%), from €15,365 to €45,879
mainly Net result for the year (+€37,988) and Trade debts (+€7,252)
- Deferred charges and accrued income +€7,597
new in 2025: €7,597
- Tangible fixed assets +€1,656
new in 2025: €1,656
- Reserves +€35,000
up €35,000 (+510.2%), from €6,860 to €41,860
- Trade debts +€7,252
up €7,252 (+381.1%), from €1,903 to €9,154
- Other debts -€4,870
down €4,870 (-39.8%), from €12,248 to €7,378
- Profit (loss) carried forward +€2,155
up €2,155 (+10.4%), from -€20,765 to -€18,610
- Gross operating margin +€43,555
up €43,555 (+289.7%), from €15,035 to €58,590
- Taxes +€13,842
up €13,842 (+310.5%), from €4,458 to €18,300
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.
Cash bridge derived
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 | €20,865 | €60,361 | +€39,496 | +189.3% |
| Fixed assets | 21/28 | €3,528 | €5,184 | +€1,656 | +46.9% |
| Tangible fixed assets | 22/27 | - | €1,656 | +€1,656 | |
| Furniture and vehicles | 24 | - | €1,656 | +€1,656 | |
| Financial fixed assets | 28 | €3,528 | €3,528 | = | 0.0% |
| Current assets | 29/58 | €17,337 | €55,177 | +€37,840 | +218.3% |
| Amounts receivable within one year | 40/41 | €1,972 | €1,700 | -€272 | -13.8% |
| Trade receivables | 40 | €1,958 | - | -€1,958 | |
| Other amounts receivable | 41 | €14 | €1,700 | +€1,686 | +11664.7% |
| Cash at bank and in hand | 54/58 | €15,365 | €45,879 | +€30,515 | +198.6% |
| Deferred charges and accrued income | 490/1 | - | €7,597 | +€7,597 | |
| Total equity and liabilities | 10/49 | €20,865 | €60,361 | +€39,496 | +189.3% |
| Equity | 10/15 | €4,695 | €41,850 | +€37,155 | +791.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €41,860 | +€35,000 | +510.2% |
| Distributable reserves | 133 | €6,860 | €41,860 | +€35,000 | +510.2% |
| Profit (loss) carried forward | 14 | -€20,765 | -€18,610 | +€2,155 | +10.4% |
| Amounts payable | 17/49 | €16,170 | €18,511 | +€2,340 | +14.5% |
| Amounts payable within one year | 42/48 | €16,170 | €18,511 | +€2,340 | +14.5% |
| Trade debts | 44 | €1,903 | €9,154 | +€7,252 | +381.1% |
| Suppliers | 440/4 | €1,903 | €9,154 | +€7,252 | +381.1% |
| Taxes, remuneration and social security | 45 | €2,020 | €1,979 | -€41 | -2.0% |
| Taxes | 450/3 | €2,020 | €1,979 | -€41 | -2.0% |
| Other amounts payable | 47/48 | €12,248 | €7,378 | -€4,870 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €158 | +€158 | |
| Other operating charges | 640/8 | €2,407 | €2,093 | -€314 | -13.0% |
| Gross operating margin | 9900 | €15,035 | €58,590 | +€43,555 | +289.7% |
| Operating profit (loss) | 9901 | €12,627 | €56,339 | +€43,712 | +346.2% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €138 | €58 | -€80 | -57.8% |
| Recurring financial charges | 65 | €138 | €58 | -€80 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €12,489 | €56,288 | +€43,799 | +350.7% |
| Income taxes | 67/77 | €4,458 | €18,300 | +€13,842 | +310.5% |
| Profit (loss) for the period | 9904 | €8,031 | €37,988 | +€29,957 | +373.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,031 | €37,988 | +€29,957 | +373.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.