BPA: what changed
Two fiscal 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.
BPA
Largest movements
- Tangible fixed assets -€10,431
down €10,431 (-4.0%), from €257,673 to €247,242
- Debts after one year -€33,056
down €33,056 (-23.2%), from €142,602 to €109,547
of which Financial debts: -€33,056
- Trade debts +€16,004
up €16,004 (+44.2%), from €36,226 to €52,230
- Other debts +€14,500
up €14,500 (+62.2%), from €23,296 to €37,796
- Profit (loss) carried forward -€8,084
down €8,084 (-36.3%), from €22,296 to €14,212
- Tax, wage and social debts -€4,181
down €4,181 (-100.0%), from €4,181 to €0
- Other operating charges +€7,453
up €7,453 (+88.0%), from €8,472 to €15,925
- Taxes +€3,832
up €3,832 (+37.5%), from €10,220 to €14,051
- Gross operating margin +€2,619
up €2,619 (+6.6%), from €39,521 to €42,140
- Financial charges -€1,678
down €1,678 (-14.6%), from €11,494 to €9,817
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,259 | €271,319 | -€9,939 | -3.5% |
| Fixed assets | 21/28 | €257,673 | €247,242 | -€10,431 | -4.0% |
| Tangible fixed assets | 22/27 | €257,673 | €247,242 | -€10,431 | -4.0% |
| Land and buildings | 22 | €257,673 | €247,242 | -€10,431 | -4.0% |
| Current assets | 29/58 | €23,586 | €24,077 | +€492 | +2.1% |
| Amounts receivable within one year | 40/41 | €23,522 | €23,522 | = | 0.0% |
| Other amounts receivable | 41 | €23,522 | €23,522 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64 | €555 | +€492 | +769.8% |
| Total equity and liabilities | 10/49 | €281,259 | €271,319 | -€9,939 | -3.5% |
| Equity | 10/15 | €44,175 | €36,091 | -€8,084 | -18.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,287 | €3,287 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,428 | €1,428 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,296 | €14,212 | -€8,084 | -36.3% |
| Amounts payable | 17/49 | €237,083 | €235,228 | -€1,855 | -0.8% |
| Amounts payable after more than one year | 17 | €142,602 | €109,547 | -€33,056 | -23.2% |
| Financial debts | 170/4 | €139,102 | €106,047 | -€33,056 | -23.8% |
| Other amounts payable | 178/9 | €3,500 | €3,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €94,481 | €122,181 | +€27,700 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €30,778 | €32,156 | +€1,378 | +4.5% |
| Trade debts | 44 | €36,226 | €52,230 | +€16,004 | +44.2% |
| Suppliers | 440/4 | €36,226 | €52,230 | +€16,004 | +44.2% |
| Taxes, remuneration and social security | 45 | €4,181 | €0 | -€4,181 | -100.0% |
| Taxes | 450/3 | €4,181 | €0 | -€4,181 | -100.0% |
| Other amounts payable | 47/48 | €23,296 | €37,796 | +€14,500 | +62.2% |
| Accrued charges and deferred income | 492/3 | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,431 | €10,431 | = | 0.0% |
| Other operating charges | 640/8 | €8,472 | €15,925 | +€7,453 | +88.0% |
| Gross operating margin | 9900 | €39,521 | €42,140 | +€2,619 | +6.6% |
| Operating profit (loss) | 9901 | €20,618 | €15,784 | -€4,834 | -23.4% |
| Financial charges | 65/66B | €11,494 | €9,817 | -€1,678 | -14.6% |
| Recurring financial charges | 65 | €11,494 | €9,817 | -€1,678 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €9,124 | €5,967 | -€3,157 | -34.6% |
| Income taxes | 67/77 | €10,220 | €14,051 | +€3,832 | +37.5% |
| Profit (loss) for the period | 9904 | -€1,096 | -€8,084 | -€6,988 | -637.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,096 | -€8,084 | -€6,988 | -637.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.