BP SOINS: 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 SOINS
Largest movements
- Cash +€6,194
up €6,194 (+103%), from €6,019 to €12,213
mainly Net result for the year (+€3,784) and Other debts (+€3,274)
- Tangible fixed assets +€2,494
new in 2025: €2,494
- Profit (loss) carried forward +€3,784
up €3,784 (+10.5%), from -€35,875 to -€32,091
- Other debts +€3,274
up €3,274 (+44.2%), from €7,407 to €10,680
- Trade debts +€1,107
up €1,107 (+400%), from €277 to €1,384
- Tax, wage and social debts +€524
up €524 (+47.7%), from €1,098 to €1,623
- Gross operating margin +€6,853
up €6,853, from -€1,001 to €5,852
- Taxes +€1,623
up €1,623 (+16,228,200%), from €0 to €1,623
- Other operating charges -€376
down €376 (-51.7%), from €727 to €352
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 | €6,019 | €14,708 | +€8,689 | +144% |
| Fixed assets | 21/28 | - | €2,494 | +€2,494 | |
| Tangible fixed assets | 22/27 | - | €2,494 | +€2,494 | |
| Furniture and vehicles | 24 | - | €2,494 | +€2,494 | |
| Current assets | 29/58 | €6,019 | €12,213 | +€6,194 | +103% |
| Cash at bank and in hand | 54/58 | €6,019 | €12,213 | +€6,194 | +103% |
| Total equity and liabilities | 10/49 | €6,019 | €14,708 | +€8,689 | +144% |
| Equity | 10/15 | -€2,763 | €1,021 | +€3,784 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,512 | €14,512 | = | 0.0% |
| 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 | €12,652 | €12,652 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,875 | -€32,091 | +€3,784 | +10.5% |
| Amounts payable | 17/49 | €8,782 | €13,687 | +€4,905 | +55.9% |
| Amounts payable within one year | 42/48 | €8,782 | €13,687 | +€4,905 | +55.9% |
| Trade debts | 44 | €277 | €1,384 | +€1,107 | +400% |
| Suppliers | 440/4 | €277 | €1,384 | +€1,107 | +400% |
| Taxes, remuneration and social security | 45 | €1,098 | €1,623 | +€524 | +47.7% |
| Taxes | 450/3 | €1,098 | €1,623 | +€524 | +47.7% |
| Other amounts payable | 47/48 | €7,407 | €10,680 | +€3,274 | +44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8 | +€8 | |
| Other operating charges | 640/8 | €727 | €352 | -€376 | -51.7% |
| Non-recurring operating charges | 66A | €0 | €2 | +€2 | +2,400% |
| Gross operating margin | 9900 | -€1,001 | €5,852 | +€6,853 | |
| Operating profit (loss) | 9901 | -€1,729 | €5,491 | +€7,220 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €72 | €84 | +€12 | +16.7% |
| Recurring financial charges | 65 | €72 | €84 | +€12 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,791 | €5,407 | +€7,197 | |
| Income taxes | 67/77 | €0 | €1,623 | +€1,623 | +16,228,200% |
| Profit (loss) for the period | 9904 | -€1,791 | €3,784 | +€5,575 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,791 | €3,784 | +€5,575 |
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 14 October 2026 via checked.be.