BPA. TOITURES: what changed
BPA. TOITURES
Largest movements
- Cash +€11,610
up €11,610 (+132%), from €8,813 to €20,423
mainly Receivables within one year (+€10,924) and Other debts (+€4,650)
- Receivables within one year -€10,924
down €10,924 (-80.1%), from €13,640 to €2,715
of which Trade receivables: -€12,427
- Stocks and contracts +€2,145
new in 2025: €2,145
- Deferred charges and accrued income +€1,650
new in 2025: €1,650
- Tangible fixed assets -€1,209
down €1,209 (-11.5%), from €10,468 to €9,259
of which Furniture and vehicles: -€2,721
- Trade debts -€10,206
down €10,206 (-60.2%), from €16,945 to €6,739
- Other debts +€4,650
up €4,650 (+2,169%), from €214 to €4,865
- Current portion of long-term debt +€4,052
new in 2025: €4,052
- Reserves +€3,642
new in 2025: €3,642
- Tax, wage and social debts +€2,137
up €2,137 (+98.5%), from €2,170 to €4,307
of which Taxes: +€1,450
- Staff costs +€31,459
new in 2025: €31,459
- Gross operating margin +€30,181
up €30,181 (+273%), from €11,054 to €41,235
- Depreciation +€3,869
up €3,869 (+1,371%), from €282 to €4,152
- Other operating charges +€879
new in 2025: €879
- Taxes -€721
down €721 (-33.2%), from €2,170 to €1,450
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,926 | €36,556 | +€3,630 | +11.0% |
| Fixed assets | 21/28 | €10,473 | €9,622 | -€851 | -8.1% |
| Intangible fixed assets | 21 | €5 | - | -€5 | |
| Tangible fixed assets | 22/27 | €10,468 | €9,259 | -€1,209 | -11.5% |
| Plant, machinery and equipment | 23 | - | €1,512 | +€1,512 | |
| Furniture and vehicles | 24 | €10,468 | €7,747 | -€2,721 | -26.0% |
| Financial fixed assets | 28 | - | €363 | +€363 | |
| Current assets | 29/58 | €22,453 | €26,934 | +€4,481 | +20.0% |
| Stocks and contracts in progress | 3 | - | €2,145 | +€2,145 | |
| Stocks | 30/36 | - | €2,145 | +€2,145 | |
| Amounts receivable within one year | 40/41 | €13,640 | €2,715 | -€10,924 | -80.1% |
| Trade receivables | 40 | €12,515 | €88 | -€12,427 | -99.3% |
| Other amounts receivable | 41 | €1,125 | €2,627 | +€1,503 | +134% |
| Cash at bank and in hand | 54/58 | €8,813 | €20,423 | +€11,610 | +132% |
| Deferred charges and accrued income | 490/1 | - | €1,650 | +€1,650 | |
| Total equity and liabilities | 10/49 | €32,926 | €36,556 | +€3,630 | +11.0% |
| Equity | 10/15 | €13,596 | €15,572 | +€1,976 | +14.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €3,642 | +€3,642 | |
| Distributable reserves | 133 | - | €3,642 | +€3,642 | |
| Profit (loss) carried forward | 14 | €8,596 | €6,930 | -€1,666 | -19.4% |
| Amounts payable | 17/49 | €19,330 | €20,984 | +€1,654 | +8.6% |
| Amounts payable within one year | 42/48 | €19,330 | €19,963 | +€633 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,052 | +€4,052 | |
| Trade debts | 44 | €16,945 | €6,739 | -€10,206 | -60.2% |
| Suppliers | 440/4 | €16,945 | €6,739 | -€10,206 | -60.2% |
| Taxes, remuneration and social security | 45 | €2,170 | €4,307 | +€2,137 | +98.5% |
| Taxes | 450/3 | €2,170 | €3,620 | +€1,450 | +66.8% |
| Remuneration and social security | 454/9 | - | €687 | +€687 | |
| Other amounts payable | 47/48 | €214 | €4,865 | +€4,650 | +2,169% |
| Accrued charges and deferred income | 492/3 | - | €1,021 | +€1,021 | |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | - | €31,459 | +€31,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €4,152 | +€3,869 | +1,371% |
| Other operating charges | 640/8 | - | €879 | +€879 | |
| Gross operating margin | 9900 | €11,054 | €41,235 | +€30,181 | +273% |
| Operating profit (loss) | 9901 | €10,772 | €4,745 | -€6,027 | -55.9% |
| Financial income | 75/76B | - | €705 | +€705 | |
| Recurring financial income | 75 | - | €705 | +€705 | |
| Financial charges | 65/66B | €6 | €358 | +€353 | +6,016% |
| Recurring financial charges | 65 | €6 | €358 | +€353 | +6,016% |
| Profit (loss) for the period before taxes | 9903 | €10,766 | €5,092 | -€5,674 | -52.7% |
| Income taxes | 67/77 | €2,170 | €1,450 | -€721 | -33.2% |
| Profit (loss) for the period | 9904 | €8,596 | €3,642 | -€4,953 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,596 | €3,642 | -€4,953 | -57.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.