BP@Work: 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@Work
Largest movements
- Cash -€12,045
down €12,045 (-16.2%), from €74,408 to €62,363
mainly Other debts (-€28,000) and Trade debts (-€236)
- Other debts -€28,000
no longer reported in 2025 (was €28,000)
- Reserves +€15,822
up €15,822 (+31.6%), from €50,022 to €65,844
- Gross operating margin -€13,495
down €13,495 (-34.6%), from €38,972 to €25,477
- Financial charges -€555
down €555 (-91.9%), from €604 to €49
- Taxes -€531
down €531 (-5.3%), from €10,030 to €9,499
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 | €85,912 | €73,642 | -€12,270 | -14.3% |
| Current assets | 29/58 | €85,912 | €73,642 | -€12,270 | -14.3% |
| Amounts receivable within one year | 40/41 | €11,504 | €11,279 | -€225 | -2.0% |
| Trade receivables | 40 | €6,534 | €5,808 | -€726 | -11.1% |
| Other amounts receivable | 41 | €4,970 | €5,471 | +€501 | +10.1% |
| Cash at bank and in hand | 54/58 | €74,408 | €62,363 | -€12,045 | -16.2% |
| Total equity and liabilities | 10/49 | €85,912 | €73,642 | -€12,270 | -14.3% |
| Equity | 10/15 | €55,022 | €70,844 | +€15,822 | +28.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,022 | €65,844 | +€15,822 | +31.6% |
| Distributable reserves | 133 | €50,022 | €65,844 | +€15,822 | +31.6% |
| Amounts payable | 17/49 | €30,890 | €2,798 | -€28,092 | -90.9% |
| Amounts payable within one year | 42/48 | €30,890 | €2,798 | -€28,092 | -90.9% |
| Trade debts | 44 | €236 | - | -€236 | |
| Suppliers | 440/4 | €236 | - | -€236 | |
| Taxes, remuneration and social security | 45 | €2,654 | €2,798 | +€144 | +5.4% |
| Taxes | 450/3 | €2,654 | €2,798 | +€144 | +5.4% |
| Other amounts payable | 47/48 | €28,000 | - | -€28,000 | |
| Other operating charges | 640/8 | €108 | €108 | = | 0.0% |
| Gross operating margin | 9900 | €38,972 | €25,477 | -€13,495 | -34.6% |
| Operating profit (loss) | 9901 | €38,864 | €25,369 | -€13,495 | -34.7% |
| Financial charges | 65/66B | €604 | €49 | -€555 | -91.9% |
| Recurring financial charges | 65 | €604 | €49 | -€555 | -91.9% |
| Profit (loss) for the period before taxes | 9903 | €38,260 | €25,320 | -€12,940 | -33.8% |
| Income taxes | 67/77 | €10,030 | €9,499 | -€531 | -5.3% |
| Profit (loss) for the period | 9904 | €28,230 | €15,821 | -€12,409 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,230 | €15,821 | -€12,409 | -44.0% |
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 13 October 2026 via checked.be.