BP-RL 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-RL CONSULTING
Largest movements
- Receivables within one year +€30,153
up €30,153 (+59.0%), from €51,087 to €81,240
of which Other amounts receivable: +€25,171
- Cash +€6,962
up €6,962 (+20.8%), from €33,520 to €40,482
mainly Net result for the year (+€28,985) and Trade debts (+€4,119)
- Deferred charges and accrued income -€2,069
down €2,069 (-23.8%), from €8,685 to €6,616
- Reserves +€28,980
up €28,980 (+35.6%), from €81,460 to €110,440
- Trade debts +€4,119
up €4,119 (+913%), from €451 to €4,570
- Tax, wage and social debts +€1,754
up €1,754 (+98.7%), from €1,777 to €3,531
- Gross operating margin +€4,668
up €4,668 (+10.2%), from €45,576 to €50,244
- Other operating charges +€4,521
up €4,521 (+390%), from €1,158 to €5,679
- Financial income +€3,580
new in 2025: €3,580
- Taxes +€1,937
up €1,937 (+13.3%), from €14,579 to €16,516
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 | €98,269 | €133,127 | +€34,858 | +35.5% |
| Fixed assets | 21/28 | €4,977 | €4,789 | -€189 | -3.8% |
| Tangible fixed assets | 22/27 | €4,777 | €4,589 | -€189 | -3.9% |
| Land and buildings | 22 | €1,391 | €1,172 | -€219 | -15.7% |
| Plant, machinery and equipment | 23 | €342 | €0 | -€342 | -100% |
| Furniture and vehicles | 24 | €3,044 | €3,416 | +€372 | +12.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €93,292 | €128,338 | +€35,046 | +37.6% |
| Amounts receivable within one year | 40/41 | €51,087 | €81,240 | +€30,153 | +59.0% |
| Trade receivables | 40 | €4,029 | €9,011 | +€4,982 | +124% |
| Other amounts receivable | 41 | €47,058 | €72,229 | +€25,171 | +53.5% |
| Cash at bank and in hand | 54/58 | €33,520 | €40,482 | +€6,962 | +20.8% |
| Deferred charges and accrued income | 490/1 | €8,685 | €6,616 | -€2,069 | -23.8% |
| Total equity and liabilities | 10/49 | €98,269 | €133,127 | +€34,858 | +35.5% |
| Equity | 10/15 | €96,041 | €125,025 | +€28,984 | +30.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €81,460 | €110,440 | +€28,980 | +35.6% |
| Distributable reserves | 133 | €81,460 | €110,440 | +€28,980 | +35.6% |
| Profit (loss) carried forward | 14 | €2,181 | €2,185 | +€4 | +0.2% |
| Amounts payable | 17/49 | €2,228 | €8,102 | +€5,874 | +264% |
| Amounts payable within one year | 42/48 | €2,228 | €8,102 | +€5,874 | +264% |
| Trade debts | 44 | €451 | €4,570 | +€4,119 | +913% |
| Suppliers | 440/4 | €451 | €4,570 | +€4,119 | +913% |
| Taxes, remuneration and social security | 45 | €1,777 | €3,531 | +€1,754 | +98.7% |
| Taxes | 450/3 | €1,777 | €3,531 | +€1,754 | +98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,415 | €1,590 | +€175 | +12.3% |
| Other operating charges | 640/8 | €1,158 | €5,679 | +€4,521 | +390% |
| Gross operating margin | 9900 | €45,576 | €50,244 | +€4,668 | +10.2% |
| Operating profit (loss) | 9901 | €43,003 | €42,975 | -€28 | -0.1% |
| Financial income | 75/76B | - | €3,580 | +€3,580 | |
| Recurring financial income | 75 | - | €3,580 | +€3,580 | |
| Financial charges | 65/66B | €555 | €1,054 | +€499 | +90.0% |
| Recurring financial charges | 65 | €555 | €1,054 | +€499 | +90.0% |
| Profit (loss) for the period before taxes | 9903 | €42,448 | €45,500 | +€3,052 | +7.2% |
| Income taxes | 67/77 | €14,579 | €16,516 | +€1,937 | +13.3% |
| Profit (loss) for the period | 9904 | €27,869 | €28,985 | +€1,116 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,869 | €28,985 | +€1,116 | +4.0% |
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 1 November 2026 via checked.be.