BP Trade: 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 Trade
Largest movements
- Receivables within one year +€44,959
up €44,959 (+1,082%), from €4,155 to €49,114
of which Trade receivables: +€34,926
- Stocks and contracts +€37,565
up €37,565 (+52.0%), from €72,300 to €109,865
- Cash +€33,599
up €33,599 (+790%), from €4,256 to €37,855
mainly Trade debts (+€57,476) and Net result for the year (+€52,812)
- Financial fixed assets -€3,750
down €3,750 (-100%), from €3,750 to €0
- Profit (loss) carried forward +€61,625
up €61,625, from -€61,625 to €0
- Trade debts +€57,476
up €57,476 (+196%), from €29,313 to €86,789
- Reserves -€8,813
down €8,813 (-17.1%), from €51,598 to €42,785
- Gross operating margin +€50,628
up €50,628 (+312%), from €16,207 to €66,835
- Write-downs -€10,400
down €10,400 (-100%), from €10,400 to €0
- Taxes -€4,115
down €4,115 (-73.4%), from €5,604 to €1,489
- Other operating charges -€1,991
down €1,991 (-68.7%), from €2,898 to €907
- Financial charges +€1,760
up €1,760 (+16.8%), from €10,493 to €12,253
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 | €88,410 | €199,133 | +€110,723 | +125% |
| Fixed assets | 21/28 | €7,647 | €2,231 | -€5,416 | -70.8% |
| Tangible fixed assets | 22/27 | €3,897 | €2,231 | -€1,666 | -42.7% |
| Plant, machinery and equipment | 23 | €98 | €0 | -€98 | -100% |
| Furniture and vehicles | 24 | €1,503 | €222 | -€1,281 | -85.2% |
| Other tangible fixed assets | 26 | €2,296 | €2,009 | -€287 | -12.5% |
| Financial fixed assets | 28 | €3,750 | €0 | -€3,750 | -100% |
| Current assets | 29/58 | €80,763 | €196,902 | +€116,139 | +144% |
| Stocks and contracts in progress | 3 | €72,300 | €109,865 | +€37,565 | +52.0% |
| Stocks | 30/36 | €72,300 | €109,865 | +€37,565 | +52.0% |
| Amounts receivable within one year | 40/41 | €4,155 | €49,114 | +€44,959 | +1,082% |
| Trade receivables | 40 | - | €34,926 | +€34,926 | |
| Other amounts receivable | 41 | €4,155 | €14,188 | +€10,033 | +241% |
| Cash at bank and in hand | 54/58 | €4,256 | €37,855 | +€33,599 | +790% |
| Deferred charges and accrued income | 490/1 | €52 | €68 | +€16 | +31.8% |
| Total equity and liabilities | 10/49 | €88,410 | €199,133 | +€110,723 | +125% |
| Equity | 10/15 | -€3,827 | €48,985 | +€52,812 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,598 | €42,785 | -€8,813 | -17.1% |
| Distributable reserves | 133 | €51,598 | €42,785 | -€8,813 | -17.1% |
| Profit (loss) carried forward | 14 | -€61,625 | €0 | +€61,625 | |
| Amounts payable | 17/49 | €92,237 | €150,147 | +€57,911 | +62.8% |
| Amounts payable within one year | 42/48 | €92,237 | €150,147 | +€57,911 | +62.8% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €29,313 | €86,789 | +€57,476 | +196% |
| Suppliers | 440/4 | €29,313 | €86,789 | +€57,476 | +196% |
| Taxes, remuneration and social security | 45 | €5,564 | €7,499 | +€1,935 | +34.8% |
| Taxes | 450/3 | €5,564 | €7,499 | +€1,935 | +34.8% |
| Other amounts payable | 47/48 | €7,360 | €5,860 | -€1,500 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,612 | €1,666 | -€947 | -36.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,400 | €0 | -€10,400 | -100% |
| Other operating charges | 640/8 | €2,898 | €907 | -€1,991 | -68.7% |
| Gross operating margin | 9900 | €16,207 | €66,835 | +€50,628 | +312% |
| Operating profit (loss) | 9901 | €297 | €64,262 | +€63,965 | +21,561% |
| Financial income | 75/76B | €3,836 | €2,293 | -€1,544 | -40.2% |
| Recurring financial income | 75 | €3,836 | €2,293 | -€1,544 | -40.2% |
| Financial charges | 65/66B | €10,493 | €12,253 | +€1,760 | +16.8% |
| Recurring financial charges | 65 | €10,493 | €12,253 | +€1,760 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,360 | €54,301 | +€60,662 | |
| Income taxes | 67/77 | €5,604 | €1,489 | -€4,115 | -73.4% |
| Profit (loss) for the period | 9904 | -€11,965 | €52,812 | +€64,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,965 | €52,812 | +€64,777 |
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 19 October 2026 via checked.be.