BPEA 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.
BPEA CONSULTING
Largest movements
- Cash -€28,766
down €28,766 (-80.4%), from €35,763 to €6,997
mainly Debts after one year (-€104,785) and Tax, wage and social debts (-€27,210)
- Tangible fixed assets -€9,576
down €9,576 (-2.5%), from €386,210 to €376,634
- Receivables within one year -€7,265
down €7,265 (-15.7%), from €46,139 to €38,874
of which Trade receivables: -€10,709
- Debts after one year -€104,785
down €104,785 (-49.3%), from €212,426 to €107,641
- Reserves +€74,527
up €74,527 (+38.5%), from €193,650 to €268,177
of which Distributable reserves: +€74,527
- Tax, wage and social debts -€27,210
down €27,210 (-48.8%), from €55,744 to €28,534
of which Remuneration and social security: -€30,940
- Trade debts +€7,211
up €7,211 (+363%), from €1,986 to €9,197
- Contributions +€6,200
up €6,200 (+100%), from €6,200 to €12,400
- Staff costs -€110,332
down €110,332 (-87.1%), from €126,664 to €16,332
- Gross operating margin -€69,387
down €69,387 (-33.4%), from €207,854 to €138,467
- Taxes +€12,933
up €12,933 (+82.5%), from €15,669 to €28,602
- Financial charges -€5,923
down €5,923 (-38.7%), from €15,311 to €9,388
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 | €478,729 | €430,735 | -€47,994 | -10.0% |
| Fixed assets | 21/28 | €386,369 | €376,634 | -€9,735 | -2.5% |
| Tangible fixed assets | 22/27 | €386,210 | €376,634 | -€9,576 | -2.5% |
| Land and buildings | 22 | €386,210 | €376,634 | -€9,576 | -2.5% |
| Financial fixed assets | 28 | €159 | - | -€159 | |
| Current assets | 29/58 | €92,360 | €54,101 | -€38,259 | -41.4% |
| Amounts receivable within one year | 40/41 | €46,139 | €38,874 | -€7,265 | -15.7% |
| Trade receivables | 40 | €39,069 | €28,360 | -€10,709 | -27.4% |
| Other amounts receivable | 41 | €7,070 | €10,514 | +€3,444 | +48.7% |
| Cash at bank and in hand | 54/58 | €35,763 | €6,997 | -€28,766 | -80.4% |
| Deferred charges and accrued income | 490/1 | €10,458 | €8,230 | -€2,228 | -21.3% |
| Total equity and liabilities | 10/49 | €478,729 | €430,735 | -€47,994 | -10.0% |
| Equity | 10/15 | €199,850 | €280,577 | +€80,727 | +40.4% |
| Contributions | 10/11 | €6,200 | €12,400 | +€6,200 | +100% |
| Reserves | 13 | €193,650 | €268,177 | +€74,527 | +38.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €191,790 | €266,317 | +€74,527 | +38.9% |
| Amounts payable | 17/49 | €278,879 | €150,158 | -€128,721 | -46.2% |
| Amounts payable after more than one year | 17 | €212,426 | €107,641 | -€104,785 | -49.3% |
| Financial debts | 170/4 | €212,426 | €107,641 | -€104,785 | -49.3% |
| Amounts payable within one year | 42/48 | €66,453 | €42,517 | -€23,936 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €8,723 | €4,786 | -€3,937 | -45.1% |
| Trade debts | 44 | €1,986 | €9,197 | +€7,211 | +363% |
| Suppliers | 440/4 | €1,986 | €9,197 | +€7,211 | +363% |
| Taxes, remuneration and social security | 45 | €55,744 | €28,534 | -€27,210 | -48.8% |
| Taxes | 450/3 | €24,804 | €28,534 | +€3,730 | +15.0% |
| Remuneration and social security | 454/9 | €30,940 | - | -€30,940 | |
| Remuneration, social security and pensions | 62 | €126,664 | €16,332 | -€110,332 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,575 | €9,576 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,214 | €782 | -€432 | -35.6% |
| Gross operating margin | 9900 | €207,854 | €138,467 | -€69,387 | -33.4% |
| Operating profit (loss) | 9901 | €70,401 | €111,777 | +€41,376 | +58.8% |
| Financial income | 75/76B | €250 | €740 | +€490 | +196% |
| Recurring financial income | 75 | €250 | €740 | +€490 | +196% |
| Financial charges | 65/66B | €15,311 | €9,388 | -€5,923 | -38.7% |
| Recurring financial charges | 65 | €15,311 | €9,388 | -€5,923 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €55,340 | €103,129 | +€47,789 | +86.4% |
| Income taxes | 67/77 | €15,669 | €28,602 | +€12,933 | +82.5% |
| Profit (loss) for the period | 9904 | €39,671 | €74,527 | +€34,856 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,671 | €74,527 | +€34,856 | +87.9% |
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 26 October 2026 via checked.be.