BPCL Consulting: 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.
BPCL Consulting
Largest movements
- Stocks and contracts -€204,826
down €204,826 (-91.6%), from €223,694 to €18,868
- Receivables within one year -€11,680
down €11,680 (-80.8%), from €14,460 to €2,780
of which Trade receivables: -€11,304
- Tangible fixed assets -€5,050
down €5,050 (-45.2%), from €11,174 to €6,124
of which Furniture and vehicles: -€3,926
- Current portion of long-term debt -€118,702
no longer reported in 2025 (was €118,702)
- Debts after one year -€110,000
no longer reported in 2025 (was €110,000)
- Profit (loss) carried forward +€11,703
up €11,703, from -€3,809 to €7,894
- Other debts -€8,579
down €8,579 (-62.6%), from €13,699 to €5,120
- Tax, wage and social debts +€4,799
up €4,799 (+196%), from €2,445 to €7,243
- Gross operating margin +€13,805
up €13,805 (+80.8%), from €17,094 to €30,899
- Taxes +€3,790
up €3,790 (+155%), from €2,445 to €6,235
- Other operating charges +€3,067
up €3,067 (+348%), from €882 to €3,949
- Financial charges +€824
up €824 (+75.0%), from €1,099 to €1,923
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 | €255,649 | €32,005 | -€223,644 | -87.5% |
| Fixed assets | 21/28 | €11,374 | €6,324 | -€5,050 | -44.4% |
| Tangible fixed assets | 22/27 | €11,174 | €6,124 | -€5,050 | -45.2% |
| Plant, machinery and equipment | 23 | €2,258 | €1,134 | -€1,124 | -49.8% |
| Furniture and vehicles | 24 | €8,916 | €4,990 | -€3,926 | -44.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €244,275 | €25,681 | -€218,594 | -89.5% |
| Stocks and contracts in progress | 3 | €223,694 | €18,868 | -€204,826 | -91.6% |
| Stocks | 30/36 | €223,694 | €18,868 | -€204,826 | -91.6% |
| Amounts receivable within one year | 40/41 | €14,460 | €2,780 | -€11,680 | -80.8% |
| Trade receivables | 40 | €14,084 | €2,780 | -€11,304 | -80.3% |
| Other amounts receivable | 41 | €376 | - | -€376 | |
| Cash at bank and in hand | 54/58 | €3,331 | €1,202 | -€2,129 | -63.9% |
| Deferred charges and accrued income | 490/1 | €2,789 | €2,830 | +€42 | +1.5% |
| Total equity and liabilities | 10/49 | €255,649 | €32,005 | -€223,644 | -87.5% |
| Equity | 10/15 | €7,239 | €18,942 | +€11,703 | +162% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,048 | €7,048 | = | 0.0% |
| Distributable reserves | 133 | €7,048 | €7,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,809 | €7,894 | +€11,703 | |
| Amounts payable | 17/49 | €248,410 | €13,063 | -€235,347 | -94.7% |
| Amounts payable after more than one year | 17 | €110,000 | - | -€110,000 | |
| Other amounts payable | 178/9 | €110,000 | - | -€110,000 | |
| Amounts payable within one year | 42/48 | €138,104 | €12,756 | -€125,347 | -90.8% |
| Current portion of amounts payable after more than one year | 42 | €118,702 | - | -€118,702 | |
| Trade debts | 44 | €3,258 | €393 | -€2,865 | -87.9% |
| Suppliers | 440/4 | €3,258 | €393 | -€2,865 | -87.9% |
| Taxes, remuneration and social security | 45 | €2,445 | €7,243 | +€4,799 | +196% |
| Taxes | 450/3 | €2,445 | €7,243 | +€4,799 | +196% |
| Other amounts payable | 47/48 | €13,699 | €5,120 | -€8,579 | -62.6% |
| Accrued charges and deferred income | 492/3 | €307 | €307 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,142 | €7,089 | -€53 | -0.7% |
| Other operating charges | 640/8 | €882 | €3,949 | +€3,067 | +348% |
| Gross operating margin | 9900 | €17,094 | €30,899 | +€13,805 | +80.8% |
| Operating profit (loss) | 9901 | €9,070 | €19,861 | +€10,791 | +119% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,099 | €1,923 | +€824 | +75.0% |
| Recurring financial charges | 65 | €1,099 | €1,923 | +€824 | +75.0% |
| Profit (loss) for the period before taxes | 9903 | €7,972 | €17,938 | +€9,966 | +125% |
| Income taxes | 67/77 | €2,445 | €6,235 | +€3,790 | +155% |
| Profit (loss) for the period | 9904 | €5,527 | €11,703 | +€6,176 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €5,527 | €11,703 | +€6,176 | +112% |
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 13 October 2026 via checked.be.