BP Management: 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 Management
Largest movements
- Financial fixed assets +€271,837
up €271,837 (+104552.6%), from €260 to €272,097
- Receivables within one year -€150,006
down €150,006 (-86.1%), from €174,238 to €24,232
of which Other amounts receivable: -€144,358
- Cash -€80,804
down €80,804 (-68.1%), from €118,675 to €37,871
mainly Investment in fixed assets (net) (-€277,744) and Other debts (-€59,773)
- Other debts -€59,773
down €59,773 (-68.6%), from €87,125 to €27,352
- Debts after one year +€39,454
up €39,454 (+12.0%), from €329,719 to €369,173
- Reserves +€29,547
up €29,547 (+27.2%), from €108,627 to €138,175
- Current portion of long-term debt +€12,249
up €12,249 (+49.4%), from €24,806 to €37,055
- Tax, wage and social debts +€7,143
up €7,143 (+401.7%), from €1,778 to €8,921
of which Taxes: +€8,393
- Gross operating margin +€78,853
up €78,853 (+357.2%), from €22,075 to €100,927
- Taxes +€23,377
up €23,377 (+5925.3%), from €395 to €23,771
- Other operating charges -€7,659
down €7,659 (-77.1%), from €9,929 to €2,270
- Financial income -€4,348
down €4,348 (-67.3%), from €6,458 to €2,110
- Financial charges +€3,780
up €3,780 (+84.6%), from €4,465 to €8,245
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 | €627,720 | €659,772 | +€32,051 | +5.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €329,461 | €595,354 | +€265,893 | +80.7% |
| Tangible fixed assets | 22/27 | €329,201 | €323,257 | -€5,944 | -1.8% |
| Land and buildings | 22 | €321,537 | €319,560 | -€1,977 | -0.6% |
| Plant, machinery and equipment | 23 | €1,485 | €480 | -€1,004 | -67.7% |
| Furniture and vehicles | 24 | €6,179 | €3,216 | -€2,963 | -48.0% |
| Financial fixed assets | 28 | €260 | €272,097 | +€271,837 | +104552.6% |
| Current assets | 29/58 | €298,259 | €64,418 | -€233,841 | -78.4% |
| Amounts receivable within one year | 40/41 | €174,238 | €24,232 | -€150,006 | -86.1% |
| Trade receivables | 40 | €6,529 | €881 | -€5,648 | -86.5% |
| Other amounts receivable | 41 | €167,709 | €23,351 | -€144,358 | -86.1% |
| Cash at bank and in hand | 54/58 | €118,675 | €37,871 | -€80,804 | -68.1% |
| Deferred charges and accrued income | 490/1 | €5,346 | €2,315 | -€3,031 | -56.7% |
| Total equity and liabilities | 10/49 | €627,720 | €659,772 | +€32,051 | +5.1% |
| Equity | 10/15 | €182,801 | €212,349 | +€29,547 | +16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,627 | €138,175 | +€29,547 | +27.2% |
| Distributable reserves | 133 | €108,627 | €138,175 | +€29,547 | +27.2% |
| Profit (loss) carried forward | 14 | €55,574 | €55,574 | = | 0.0% |
| Amounts payable | 17/49 | €444,919 | €447,423 | +€2,504 | +0.6% |
| Amounts payable after more than one year | 17 | €329,719 | €369,173 | +€39,454 | +12.0% |
| Financial debts | 170/4 | €329,719 | €369,173 | +€39,454 | +12.0% |
| Amounts payable within one year | 42/48 | €114,925 | €78,127 | -€36,798 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €24,806 | €37,055 | +€12,249 | +49.4% |
| Trade debts | 44 | €1,216 | €4,799 | +€3,583 | +294.6% |
| Suppliers | 440/4 | €1,216 | €4,799 | +€3,583 | +294.6% |
| Taxes, remuneration and social security | 45 | €1,778 | €8,921 | +€7,143 | +401.7% |
| Taxes | 450/3 | €528 | €8,921 | +€8,393 | +1589.0% |
| Remuneration and social security | 454/9 | €1,250 | - | -€1,250 | |
| Other amounts payable | 47/48 | €87,125 | €27,352 | -€59,773 | -68.6% |
| Accrued charges and deferred income | 492/3 | €275 | €123 | -€152 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,375 | €11,851 | -€524 | -4.2% |
| Other operating charges | 640/8 | €9,929 | €2,270 | -€7,659 | -77.1% |
| Gross operating margin | 9900 | €22,075 | €100,927 | +€78,853 | +357.2% |
| Operating profit (loss) | 9901 | -€230 | €86,806 | +€87,036 | |
| Financial income | 75/76B | €6,458 | €2,110 | -€4,348 | -67.3% |
| Recurring financial income | 75 | €6,458 | €2,110 | -€4,348 | -67.3% |
| Financial charges | 65/66B | €4,465 | €8,245 | +€3,780 | +84.6% |
| Recurring financial charges | 65 | €4,465 | €8,245 | +€3,780 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | €1,763 | €80,671 | +€78,908 | +4477.0% |
| Income taxes | 67/77 | €395 | €23,771 | +€23,377 | +5925.3% |
| Profit (loss) for the period | 9904 | €1,368 | €56,899 | +€55,531 | +4059.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,368 | €56,899 | +€55,531 | +4059.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.