BP PELOUSES: 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 PELOUSES
Largest movements
- Stocks and contracts -€105,371
down €105,371 (-51.7%), from €203,941 to €98,570
- Tangible fixed assets -€97,772
down €97,772 (-7.3%), from €1.3m to €1.2m
of which Leasing and similar rights: -€69,192
- Receivables within one year -€49,802
down €49,802 (-25.3%), from €197,044 to €147,242
of which Other amounts receivable: -€31,093
- Deferred charges and accrued income -€25,461
down €25,461 (-49.6%), from €51,361 to €25,900
- Debts after one year -€161,225
down €161,225 (-14.2%), from €1.1m to €974,928
- Trade debts -€128,322
down €128,322 (-62.9%), from €203,916 to €75,594
- Current portion of long-term debt -€26,320
down €26,320 (-11.2%), from €234,199 to €207,879
- Tax, wage and social debts -€19,746
down €19,746 (-27.3%), from €72,446 to €52,700
of which Remuneration and social security: -€22,692
- Gross operating margin -€170,497
down €170,497 (-25.0%), from €680,979 to €510,482
- Staff costs -€159,420
down €159,420 (-43.7%), from €364,667 to €205,248
- Depreciation -€31,068
down €31,068 (-11.1%), from €280,220 to €249,152
- Financial charges -€10,231
down €10,231 (-20.0%), from €51,266 to €41,034
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 | €1,884,327 | €1,588,166 | -€296,162 | -15.7% |
| Fixed assets | 21/28 | €1,346,322 | €1,249,600 | -€96,722 | -7.2% |
| Tangible fixed assets | 22/27 | €1,340,092 | €1,242,320 | -€97,772 | -7.3% |
| Land and buildings | 22 | €602,895 | €568,657 | -€34,238 | -5.7% |
| Plant, machinery and equipment | 23 | €186,186 | €206,311 | +€20,125 | +10.8% |
| Furniture and vehicles | 24 | €295,291 | €280,824 | -€14,467 | -4.9% |
| Leasing and similar rights | 25 | €255,720 | €186,528 | -€69,192 | -27.1% |
| Financial fixed assets | 28 | €6,230 | €7,280 | +€1,050 | +16.9% |
| Current assets | 29/58 | €538,005 | €338,566 | -€199,439 | -37.1% |
| Stocks and contracts in progress | 3 | €203,941 | €98,570 | -€105,371 | -51.7% |
| Stocks | 30/36 | €203,941 | €98,570 | -€105,371 | -51.7% |
| Amounts receivable within one year | 40/41 | €197,044 | €147,242 | -€49,802 | -25.3% |
| Trade receivables | 40 | €115,672 | €96,963 | -€18,709 | -16.2% |
| Other amounts receivable | 41 | €81,371 | €50,279 | -€31,093 | -38.2% |
| Cash at bank and in hand | 54/58 | €85,659 | €66,854 | -€18,805 | -22.0% |
| Deferred charges and accrued income | 490/1 | €51,361 | €25,900 | -€25,461 | -49.6% |
| Total equity and liabilities | 10/49 | €1,884,327 | €1,588,166 | -€296,162 | -15.7% |
| Equity | 10/15 | €200,495 | €216,006 | +€15,511 | +7.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €134,000 | €134,000 | = | 0.0% |
| Distributable reserves | 133 | €134,000 | €134,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,539 | €14,089 | +€3,549 | +33.7% |
| Investment grants | 15 | €35,496 | €47,458 | +€11,961 | +33.7% |
| Amounts payable | 17/49 | €1,683,832 | €1,372,160 | -€311,672 | -18.5% |
| Amounts payable after more than one year | 17 | €1,136,153 | €974,928 | -€161,225 | -14.2% |
| Financial debts | 170/4 | €1,136,153 | €974,928 | -€161,225 | -14.2% |
| Amounts payable within one year | 42/48 | €547,679 | €387,680 | -€159,999 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €234,199 | €207,879 | -€26,320 | -11.2% |
| Trade debts | 44 | €203,916 | €75,594 | -€128,322 | -62.9% |
| Suppliers | 440/4 | €203,916 | €75,594 | -€128,322 | -62.9% |
| Taxes, remuneration and social security | 45 | €72,446 | €52,700 | -€19,746 | -27.3% |
| Taxes | 450/3 | €35,263 | €38,209 | +€2,946 | +8.4% |
| Remuneration and social security | 454/9 | €37,183 | €14,491 | -€22,692 | -61.0% |
| Other amounts payable | 47/48 | €37,118 | €51,506 | +€14,389 | +38.8% |
| Accrued charges and deferred income | 492/3 | - | €9,551 | +€9,551 | |
| Non-recurring operating income | 76A | €43,020 | €51,487 | +€8,467 | +19.7% |
| Remuneration, social security and pensions | 62 | €364,667 | €205,248 | -€159,420 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280,220 | €249,152 | -€31,068 | -11.1% |
| Other operating charges | 640/8 | €11,971 | €15,803 | +€3,831 | +32.0% |
| Non-recurring operating charges | 66A | €414 | €3,953 | +€3,540 | +856% |
| Gross operating margin | 9900 | €680,979 | €510,482 | -€170,497 | -25.0% |
| Operating profit (loss) | 9901 | €23,707 | €36,326 | +€12,619 | +53.2% |
| Financial income | 75/76B | €7,028 | €9,057 | +€2,029 | +28.9% |
| Recurring financial income | 75 | €7,028 | €9,057 | +€2,029 | +28.9% |
| Financial charges | 65/66B | €51,266 | €41,034 | -€10,231 | -20.0% |
| Recurring financial charges | 65 | €51,266 | €41,034 | -€10,231 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,530 | €4,349 | +€24,880 | |
| Profit (loss) for the period | 9904 | -€20,530 | €4,349 | +€24,880 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,530 | €4,349 | +€24,880 |
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 30 October 2026 via checked.be.