Bpensio: 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.
Bpensio
Largest movements
- Cash -€3,797
down €3,797 (-36.4%), from €10,433 to €6,636
mainly Net result for the year (-€3,985) and Investment in fixed assets (net) (-€1,553)
- Receivables within one year -€2,236
down €2,236 (-20.3%), from €11,035 to €8,799
- Tangible fixed assets +€1,537
new in 2025: €1,537
- Profit (loss) carried forward -€3,985
down €3,985 (-24.7%), from €16,163 to €12,178
- Tax, wage and social debts -€323
down €323 (-12.3%), from €2,617 to €2,295
- Turnover -€38,082
no longer reported in 2025 (was €38,082)
- Purchases and services -€34,337
no longer reported in 2025 (was €34,337)
- Gross operating margin -€6,857
down €6,857, from €3,745 to -€3,112
- Taxes -€641
no longer reported in 2025 (was €641)
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 | €21,468 | €16,972 | -€4,496 | -20.9% |
| Fixed assets | 21/28 | - | €1,537 | +€1,537 | |
| Tangible fixed assets | 22/27 | - | €1,537 | +€1,537 | |
| Furniture and vehicles | 24 | - | €1,537 | +€1,537 | |
| Current assets | 29/58 | €21,468 | €15,435 | -€6,033 | -28.1% |
| Amounts receivable within one year | 40/41 | €11,035 | €8,799 | -€2,236 | -20.3% |
| Other amounts receivable | 41 | €11,035 | €8,799 | -€2,236 | -20.3% |
| Cash at bank and in hand | 54/58 | €10,433 | €6,636 | -€3,797 | -36.4% |
| Total equity and liabilities | 10/49 | €21,468 | €16,972 | -€4,496 | -20.9% |
| Equity | 10/15 | €18,663 | €14,678 | -€3,985 | -21.4% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,163 | €12,178 | -€3,985 | -24.7% |
| Amounts payable | 17/49 | €2,805 | €2,295 | -€511 | -18.2% |
| Amounts payable within one year | 42/48 | €2,805 | €2,295 | -€511 | -18.2% |
| Trade debts | 44 | €188 | - | -€188 | |
| Suppliers | 440/4 | €188 | - | -€188 | |
| Taxes, remuneration and social security | 45 | €2,617 | €2,295 | -€323 | -12.3% |
| Taxes | 450/3 | €2,617 | €2,295 | -€323 | -12.3% |
| Turnover | 70 | €38,082 | - | -€38,082 | |
| Goods, raw materials, services and sundry goods | 60/61 | €34,337 | - | -€34,337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €16 | +€16 | |
| Other operating charges | 640/8 | €774 | €669 | -€104 | -13.5% |
| Non-recurring operating charges | 66A | €83 | €133 | +€50 | +60.0% |
| Gross operating margin | 9900 | €3,745 | -€3,112 | -€6,857 | |
| Operating profit (loss) | 9901 | €2,888 | -€3,929 | -€6,818 | |
| Financial charges | 65/66B | €55 | €55 | +€1 | +1.5% |
| Recurring financial charges | 65 | €55 | €55 | +€1 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €2,834 | -€3,985 | -€6,818 | |
| Income taxes | 67/77 | €641 | - | -€641 | |
| Profit (loss) for the period | 9904 | €2,193 | -€3,985 | -€6,178 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,193 | -€3,985 | -€6,178 |
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 20 October 2026 via checked.be.