BPA Consult: 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.
BPA Consult
Largest movements
- Cash +€230,410
up €230,410 (+112%), from €205,564 to €435,974
mainly Net result for the year (+€229,440) and Other debts (+€214,399)
- Other debts +€214,399
up €214,399 (+51.1%), from €419,239 to €633,638
- Tax, wage and social debts +€11,817
up €11,817 (+702%), from €1,683 to €13,499
- Gross operating margin +€258,938
up €258,938 (+379%), from €68,374 to €327,312
- Taxes +€68,912
up €68,912 (+500%), from €13,772 to €82,684
- Depreciation -€6,274
down €6,274 (-40.8%), from €15,366 to €9,093
- Financial charges +€3,357
up €3,357 (+1,215%), from €276 to €3,634
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 | €449,707 | €676,747 | +€227,040 | +50.5% |
| Fixed assets | 21/28 | €237,418 | €233,225 | -€4,193 | -1.8% |
| Tangible fixed assets | 22/27 | €219,418 | €219,558 | +€141 | +0.1% |
| Land and buildings | 22 | €212,187 | €205,983 | -€6,204 | -2.9% |
| Furniture and vehicles | 24 | €2,950 | €2,950 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,280 | €10,625 | +€6,345 | +148% |
| Financial fixed assets | 28 | €18,000 | €13,667 | -€4,333 | -24.1% |
| Current assets | 29/58 | €212,289 | €443,522 | +€231,233 | +109% |
| Amounts receivable within one year | 40/41 | €6,725 | €7,548 | +€823 | +12.2% |
| Other amounts receivable | 41 | €6,725 | €7,548 | +€823 | +12.2% |
| Cash at bank and in hand | 54/58 | €205,564 | €435,974 | +€230,410 | +112% |
| Total equity and liabilities | 10/49 | €449,707 | €676,747 | +€227,040 | +50.5% |
| Equity | 10/15 | €22,541 | €22,541 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €2,131 | €2,131 | = | 0.0% |
| Amounts payable | 17/49 | €427,165 | €654,205 | +€227,040 | +53.2% |
| Amounts payable within one year | 42/48 | €427,165 | €654,205 | +€227,040 | +53.2% |
| Trade debts | 44 | €6,243 | €7,068 | +€824 | +13.2% |
| Suppliers | 440/4 | €6,243 | €7,068 | +€824 | +13.2% |
| Taxes, remuneration and social security | 45 | €1,683 | €13,499 | +€11,817 | +702% |
| Taxes | 450/3 | €1,683 | €13,499 | +€11,817 | +702% |
| Other amounts payable | 47/48 | €419,239 | €633,638 | +€214,399 | +51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,366 | €9,093 | -€6,274 | -40.8% |
| Other operating charges | 640/8 | €1,741 | €1,376 | -€365 | -21.0% |
| Non-recurring operating charges | 66A | - | €4,262 | +€4,262 | |
| Gross operating margin | 9900 | €68,374 | €327,312 | +€258,938 | +379% |
| Operating profit (loss) | 9901 | €51,266 | €312,581 | +€261,315 | +510% |
| Financial income | 75/76B | €1,962 | €3,177 | +€1,215 | +61.9% |
| Recurring financial income | 75 | €1,962 | €3,177 | +€1,215 | +61.9% |
| Financial charges | 65/66B | €276 | €3,634 | +€3,357 | +1,215% |
| Recurring financial charges | 65 | €276 | €3,634 | +€3,357 | +1,215% |
| Profit (loss) for the period before taxes | 9903 | €52,952 | €312,125 | +€259,173 | +489% |
| Income taxes | 67/77 | €13,772 | €82,684 | +€68,912 | +500% |
| Profit (loss) for the period | 9904 | €39,180 | €229,440 | +€190,261 | +486% |
| Profit (loss) for the period to be appropriated | 9905 | €39,180 | €229,440 | +€190,261 | +486% |
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 24 October 2026 via checked.be.