BPC SERVICES: 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.
BPC SERVICES
Largest movements
- Cash -€27,583
down €27,583 (-87.4%), from €31,554 to €3,971
mainly Other debts (-€29,215) and Trade debts (-€9,437)
- Receivables within one year -€11,729
down €11,729 (-19.1%), from €61,396 to €49,667
of which Trade receivables: -€17,981
- Other debts -€29,215
down €29,215 (-70.2%), from €41,647 to €12,431
- Trade debts -€9,437
down €9,437 (-24.5%), from €38,554 to €29,117
- Tax, wage and social debts -€4,865
down €4,865 (-56.2%), from €8,662 to €3,797
of which Taxes: -€6,664
- Profit (loss) carried forward +€4,497
new in 2025: €4,497
- Gross operating margin -€36,604
down €36,604 (-80.0%), from €45,777 to €9,173
- Taxes -€9,503
down €9,503 (-79.2%), from €11,998 to €2,495
- Other operating charges -€820
down €820 (-47.6%), from €1,723 to €904
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.
Cash bridge derived
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 | €97,032 | €58,124 | -€38,908 | -40.1% |
| Fixed assets | 21/28 | €1,109 | €776 | -€334 | -30.1% |
| Tangible fixed assets | 22/27 | €1,109 | €776 | -€334 | -30.1% |
| Furniture and vehicles | 24 | €1,109 | €776 | -€334 | -30.1% |
| Current assets | 29/58 | €95,923 | €57,348 | -€38,575 | -40.2% |
| Amounts receivable within one year | 40/41 | €61,396 | €49,667 | -€11,729 | -19.1% |
| Trade receivables | 40 | €59,302 | €41,321 | -€17,981 | -30.3% |
| Other amounts receivable | 41 | €2,093 | €8,346 | +€6,252 | +298.7% |
| Cash at bank and in hand | 54/58 | €31,554 | €3,971 | -€27,583 | -87.4% |
| Deferred charges and accrued income | 490/1 | €2,973 | €3,710 | +€737 | +24.8% |
| Total equity and liabilities | 10/49 | €97,032 | €58,124 | -€38,908 | -40.1% |
| Equity | 10/15 | €8,060 | €12,557 | +€4,497 | +55.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €4,497 | +€4,497 | |
| Amounts payable | 17/49 | €88,972 | €45,567 | -€43,405 | -48.8% |
| Amounts payable within one year | 42/48 | €88,862 | €45,345 | -€43,517 | -49.0% |
| Trade debts | 44 | €38,554 | €29,117 | -€9,437 | -24.5% |
| Suppliers | 440/4 | €38,554 | €29,117 | -€9,437 | -24.5% |
| Taxes, remuneration and social security | 45 | €8,662 | €3,797 | -€4,865 | -56.2% |
| Taxes | 450/3 | €8,662 | €1,998 | -€6,664 | -76.9% |
| Remuneration and social security | 454/9 | - | €1,799 | +€1,799 | |
| Other amounts payable | 47/48 | €41,647 | €12,431 | -€29,215 | -70.2% |
| Accrued charges and deferred income | 492/3 | €110 | €221 | +€112 | +102.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €561 | €334 | -€228 | -40.6% |
| Other operating charges | 640/8 | €1,723 | €904 | -€820 | -47.6% |
| Gross operating margin | 9900 | €45,777 | €9,173 | -€36,604 | -80.0% |
| Operating profit (loss) | 9901 | €43,493 | €7,936 | -€35,557 | -81.8% |
| Financial income | 75/76B | €4 | €242 | +€238 | +6424.0% |
| Recurring financial income | 75 | €4 | €242 | +€238 | +6424.0% |
| Financial charges | 65/66B | €1,297 | €1,186 | -€111 | -8.6% |
| Recurring financial charges | 65 | €1,297 | €1,186 | -€111 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €42,199 | €6,992 | -€35,207 | -83.4% |
| Income taxes | 67/77 | €11,998 | €2,495 | -€9,503 | -79.2% |
| Profit (loss) for the period | 9904 | €30,201 | €4,497 | -€25,704 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,201 | €4,497 | -€25,704 | -85.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.