BP-Service: 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-Service
Largest movements
- Receivables within one year +€147,598
up €147,598 (+313%), from €47,171 to €194,769
of which Trade receivables: +€147,738
- Cash +€47,012
up €47,012 (+225%), from €20,879 to €67,891
mainly Net result for the year (+€129,930) and Tax, wage and social debts (+€41,264)
- Tangible fixed assets -€13,667
down €13,667 (-85.9%), from €15,913 to €2,247
- Profit (loss) carried forward +€129,930
up €129,930 (+361%), from €36,006 to €165,936
- Tax, wage and social debts +€41,264
up €41,264 (+1,495%), from €2,760 to €44,024
- Trade debts +€25,498
up €25,498 (+119%), from €21,445 to €46,944
- Other debts -€15,750
down €15,750 (-72.9%), from €21,617 to €5,867
- Gross operating margin +€169,610
up €169,610 (+1,068%), from €15,880 to €185,491
- Taxes +€39,449
up €39,449 (+1,919%), from €2,056 to €41,505
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 | €83,963 | €264,906 | +€180,943 | +216% |
| Fixed assets | 21/28 | €15,913 | €2,247 | -€13,667 | -85.9% |
| Tangible fixed assets | 22/27 | €15,913 | €2,247 | -€13,667 | -85.9% |
| Furniture and vehicles | 24 | €15,913 | €2,247 | -€13,667 | -85.9% |
| Current assets | 29/58 | €68,050 | €262,660 | +€194,610 | +286% |
| Amounts receivable within one year | 40/41 | €47,171 | €194,769 | +€147,598 | +313% |
| Trade receivables | 40 | €47,031 | €194,769 | +€147,738 | +314% |
| Other amounts receivable | 41 | €140 | - | -€140 | |
| Cash at bank and in hand | 54/58 | €20,879 | €67,891 | +€47,012 | +225% |
| Total equity and liabilities | 10/49 | €83,963 | €264,906 | +€180,943 | +216% |
| Equity | 10/15 | €38,006 | €167,936 | +€129,930 | +342% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,006 | €165,936 | +€129,930 | +361% |
| Amounts payable | 17/49 | €45,957 | €96,970 | +€51,013 | +111% |
| Amounts payable within one year | 42/48 | €45,957 | €96,970 | +€51,013 | +111% |
| Financial debts | 43 | €136 | €136 | = | 0.0% |
| Credit institutions | 430/8 | €136 | €136 | = | 0.0% |
| Trade debts | 44 | €21,445 | €46,944 | +€25,498 | +119% |
| Suppliers | 440/4 | €21,445 | €46,944 | +€25,498 | +119% |
| Taxes, remuneration and social security | 45 | €2,760 | €44,024 | +€41,264 | +1,495% |
| Taxes | 450/3 | €2,760 | €44,024 | +€41,264 | +1,495% |
| Other amounts payable | 47/48 | €21,617 | €5,867 | -€15,750 | -72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,667 | €13,667 | = | 0.0% |
| Other operating charges | 640/8 | €295 | €364 | +€68 | +23.2% |
| Gross operating margin | 9900 | €15,880 | €185,491 | +€169,610 | +1,068% |
| Operating profit (loss) | 9901 | €1,919 | €171,461 | +€169,542 | +8,837% |
| Financial income | 75/76B | €1 | €2 | +€1 | +80.0% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +80.0% |
| Financial charges | 65/66B | €61 | €27 | -€34 | -56.2% |
| Recurring financial charges | 65 | €61 | €27 | -€34 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €1,858 | €171,435 | +€169,577 | +9,125% |
| Income taxes | 67/77 | €2,056 | €41,505 | +€39,449 | +1,919% |
| Profit (loss) for the period | 9904 | -€198 | €129,930 | +€130,128 | |
| Profit (loss) for the period to be appropriated | 9905 | -€198 | €129,930 | +€130,128 |
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 27 October 2026 via checked.be.