BP PROFOOD 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 PROFOOD CONSULTING
Largest movements
- Cash -€249,000
down €249,000 (-76.5%), from €325,656 to €76,655
mainly Current investments (-€231,699) and Other debts (-€82,966)
- Current investments +€231,699
new in 2025: €231,699
- Receivables within one year +€19,874
up €19,874 (+28,554%), from €70 to €19,943
of which Trade receivables: +€19,854
- Reserves +€91,744
up €91,744 (+90.3%), from €101,609 to €193,353
of which Distributable reserves: +€91,744
- Other debts -€82,966
down €82,966 (-57.2%), from €144,949 to €61,984
- Gross operating margin -€19,499
down €19,499 (-15.6%), from €124,963 to €105,464
- Financial income +€7,408
up €7,408 (+91.4%), from €8,103 to €15,511
- Other operating charges -€4,107
down €4,107 (-82.2%), from €4,998 to €891
- Taxes -€2,118
down €2,118 (-10.6%), from €20,000 to €17,882
- Depreciation -€1,568
down €1,568 (-40.9%), from €3,836 to €2,268
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 | €333,899 | €335,058 | +€1,159 | +0.3% |
| Fixed assets | 21/28 | €8,173 | €6,761 | -€1,413 | -17.3% |
| Tangible fixed assets | 22/27 | €8,173 | €6,761 | -€1,413 | -17.3% |
| Land and buildings | 22 | €5,658 | €5,790 | +€132 | +2.3% |
| Plant, machinery and equipment | 23 | €1,159 | €882 | -€277 | -23.9% |
| Furniture and vehicles | 24 | €1,357 | €88 | -€1,268 | -93.5% |
| Current assets | 29/58 | €325,725 | €328,297 | +€2,572 | +0.8% |
| Amounts receivable within one year | 40/41 | €70 | €19,943 | +€19,874 | +28,554% |
| Trade receivables | 40 | - | €19,854 | +€19,854 | |
| Other amounts receivable | 41 | €70 | €90 | +€20 | +28.7% |
| Current investments | 50/53 | - | €231,699 | +€231,699 | |
| Cash at bank and in hand | 54/58 | €325,656 | €76,655 | -€249,000 | -76.5% |
| Total equity and liabilities | 10/49 | €333,899 | €335,058 | +€1,159 | +0.3% |
| Equity | 10/15 | €120,209 | €211,953 | +€91,744 | +76.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,609 | €193,353 | +€91,744 | +90.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €99,749 | €191,493 | +€91,744 | +92.0% |
| Amounts payable | 17/49 | €213,690 | €123,105 | -€90,585 | -42.4% |
| Amounts payable within one year | 42/48 | €207,354 | €116,770 | -€90,585 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €6,667 | = | 0.0% |
| Financial debts | 43 | €3,032 | - | -€3,032 | |
| Credit institutions | 430/8 | €3,032 | - | -€3,032 | |
| Trade debts | 44 | €37,196 | €35,460 | -€1,736 | -4.7% |
| Suppliers | 440/4 | €22,596 | €20,860 | -€1,736 | -7.7% |
| Bills of exchange payable | 441 | €14,600 | €14,600 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,510 | €12,660 | -€2,851 | -18.4% |
| Taxes | 450/3 | €15,510 | €12,660 | -€2,851 | -18.4% |
| Other amounts payable | 47/48 | €144,949 | €61,984 | -€82,966 | -57.2% |
| Accrued charges and deferred income | 492/3 | €6,335 | €6,335 | = | 0.0% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,836 | €2,268 | -€1,568 | -40.9% |
| Other operating charges | 640/8 | €4,998 | €891 | -€4,107 | -82.2% |
| Gross operating margin | 9900 | €124,963 | €105,464 | -€19,499 | -15.6% |
| Operating profit (loss) | 9901 | €116,130 | €102,305 | -€13,825 | -11.9% |
| Financial income | 75/76B | €8,103 | €15,511 | +€7,408 | +91.4% |
| Recurring financial income | 75 | €8,103 | €15,511 | +€7,408 | +91.4% |
| Financial charges | 65/66B | €8,178 | €8,190 | +€12 | +0.1% |
| Recurring financial charges | 65 | €8,178 | €8,190 | +€12 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €116,055 | €109,626 | -€6,429 | -5.5% |
| Income taxes | 67/77 | €20,000 | €17,882 | -€2,118 | -10.6% |
| Profit (loss) for the period | 9904 | €96,055 | €91,744 | -€4,311 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,055 | €91,744 | -€4,311 | -4.5% |
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 22 October 2026 via checked.be.