BPC INTERNATIONAL: 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.
BPC INTERNATIONAL
Largest movements
- Receivables within one year +€150,939
up €150,939 (+21.8%), from €692,010 to €842,949
of which Other amounts receivable: +€105,194
- Tangible fixed assets -€52,305
down €52,305 (-11.3%), from €462,791 to €410,486
of which Furniture and vehicles: -€35,938
- Cash -€45,990
down €45,990 (-84.9%), from €54,163 to €8,173
mainly Accrued charges and deferred income (-€177,454) and Receivables within one year (-€150,939)
- Accrued charges and deferred income -€177,454
no longer reported in 2024 (was €177,454)
- Other debts +€120,000
up €120,000 (+100%), from €120,000 to €240,000
- Reserves +€105,166
up €105,166 (+10.1%), from €1.0m to €1.1m
- Debts after one year -€50,432
down €50,432 (-50.5%), from €99,874 to €49,442
- Tax, wage and social debts +€42,685
up €42,685 (+98.5%), from €43,324 to €86,009
- Gross operating margin +€83,159
up €83,159 (+32.6%), from €254,915 to €338,074
- Financial income +€7,175
up €7,175 (+67.3%), from €10,656 to €17,831
- Taxes -€5,900
down €5,900 (-9.2%), from €64,403 to €58,503
- Other operating charges -€5,754
down €5,754 (-79.9%), from €7,203 to €1,449
- Financial charges -€3,910
down €3,910 (-18.1%), from €21,561 to €17,651
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,900,506 | €1,949,528 | +€49,022 | +2.6% |
| Fixed assets | 21/28 | €462,791 | €410,486 | -€52,305 | -11.3% |
| Tangible fixed assets | 22/27 | €462,791 | €410,486 | -€52,305 | -11.3% |
| Land and buildings | 22 | €289,276 | €274,803 | -€14,473 | -5.0% |
| Plant, machinery and equipment | 23 | €1,464 | €673 | -€791 | -54.0% |
| Furniture and vehicles | 24 | €170,948 | €135,010 | -€35,938 | -21.0% |
| Other tangible fixed assets | 26 | €1,103 | - | -€1,103 | |
| Current assets | 29/58 | €1,437,715 | €1,539,042 | +€101,327 | +7.0% |
| Amounts receivable after more than one year | 29 | €650,000 | €650,000 | = | 0.0% |
| Other amounts receivable | 291 | €650,000 | €650,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €28,943 | €26,388 | -€2,555 | -8.8% |
| Stocks | 30/36 | €28,943 | €26,388 | -€2,555 | -8.8% |
| Amounts receivable within one year | 40/41 | €692,010 | €842,949 | +€150,939 | +21.8% |
| Trade receivables | 40 | €445,024 | €490,769 | +€45,746 | +10.3% |
| Other amounts receivable | 41 | €246,986 | €352,180 | +€105,194 | +42.6% |
| Cash at bank and in hand | 54/58 | €54,163 | €8,173 | -€45,990 | -84.9% |
| Deferred charges and accrued income | 490/1 | €12,600 | €11,533 | -€1,067 | -8.5% |
| Total equity and liabilities | 10/49 | €1,900,506 | €1,949,528 | +€49,022 | +2.6% |
| Equity | 10/15 | €1,076,754 | €1,181,919 | +€105,166 | +9.8% |
| Contributions | 10/11 | €36,205 | €36,205 | = | 0.0% |
| Reserves | 13 | €1,040,548 | €1,145,714 | +€105,166 | +10.1% |
| Distributable reserves | 133 | €1,040,548 | €1,145,714 | +€105,166 | +10.1% |
| Amounts payable | 17/49 | €823,753 | €767,609 | -€56,144 | -6.8% |
| Amounts payable after more than one year | 17 | €99,874 | €49,442 | -€50,432 | -50.5% |
| Financial debts | 170/4 | €99,874 | €49,442 | -€50,432 | -50.5% |
| Amounts payable within one year | 42/48 | €546,425 | €718,167 | +€171,742 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €58,064 | €48,619 | -€9,445 | -16.3% |
| Financial debts | 43 | €111,518 | €119,317 | +€7,800 | +7.0% |
| Credit institutions | 430/8 | €111,518 | €119,317 | +€7,800 | +7.0% |
| Trade debts | 44 | €213,520 | €224,222 | +€10,702 | +5.0% |
| Suppliers | 440/4 | €213,520 | €224,222 | +€10,702 | +5.0% |
| Taxes, remuneration and social security | 45 | €43,324 | €86,009 | +€42,685 | +98.5% |
| Taxes | 450/3 | €43,324 | €86,009 | +€42,685 | +98.5% |
| Other amounts payable | 47/48 | €120,000 | €240,000 | +€120,000 | +100% |
| Accrued charges and deferred income | 492/3 | €177,454 | - | -€177,454 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,086 | €53,136 | +€2,049 | +4.0% |
| Other operating charges | 640/8 | €7,203 | €1,449 | -€5,754 | -79.9% |
| Gross operating margin | 9900 | €254,915 | €338,074 | +€83,159 | +32.6% |
| Operating profit (loss) | 9901 | €196,626 | €283,490 | +€86,863 | +44.2% |
| Financial income | 75/76B | €10,656 | €17,831 | +€7,175 | +67.3% |
| Recurring financial income | 75 | €10,656 | €17,831 | +€7,175 | +67.3% |
| Financial charges | 65/66B | €21,561 | €17,651 | -€3,910 | -18.1% |
| Recurring financial charges | 65 | €21,561 | €17,651 | -€3,910 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €185,721 | €283,669 | +€97,948 | +52.7% |
| Income taxes | 67/77 | €64,403 | €58,503 | -€5,900 | -9.2% |
| Profit (loss) for the period | 9904 | €121,318 | €225,166 | +€103,848 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €121,318 | €225,166 | +€103,848 | +85.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.