BPH ACCOUNTING: 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.
BPH ACCOUNTING
Largest movements
- Tangible fixed assets +€509
up €509 (+6.4%), from €7,894 to €8,403
of which Other tangible fixed assets: +€4,791
- Cash +€98
up €98 (+16.0%), from €613 to €711
mainly Other debts (+€8,834) and Net result for the year (+€2,823)
- Other debts +€8,834
new in 2025: €8,834
- Trade debts -€4,350
down €4,350 (-97.8%), from €4,448 to €99
- Accrued charges and deferred income -€3,616
no longer reported in 2025 (was €3,616)
- Current portion of long-term debt -€3,115
down €3,115 (-100%), from €3,115 to €0
- Profit (loss) carried forward +€2,823
up €2,823 (+34.5%), from -€8,176 to -€5,353
- Gross operating margin +€4,532
up €4,532 (+1,256%), from €361 to €4,893
- Other operating charges -€518
down €518 (-60.7%), from €854 to €335
- Depreciation -€430
down €430 (-23.5%), from €1,834 to €1,404
- Taxes -€108
down €108 (-39.1%), from €277 to €169
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 | €8,526 | €9,114 | +€588 | +6.9% |
| Fixed assets | 21/28 | €7,894 | €8,403 | +€509 | +6.4% |
| Tangible fixed assets | 22/27 | €7,894 | €8,403 | +€509 | +6.4% |
| Furniture and vehicles | 24 | €4,282 | - | -€4,282 | |
| Other tangible fixed assets | 26 | €3,612 | €8,403 | +€4,791 | +133% |
| Current assets | 29/58 | €632 | €711 | +€79 | +12.4% |
| Cash at bank and in hand | 54/58 | €613 | €711 | +€98 | +16.0% |
| Deferred charges and accrued income | 490/1 | €19 | - | -€19 | |
| Total equity and liabilities | 10/49 | €8,526 | €9,114 | +€588 | +6.9% |
| Equity | 10/15 | -€3,176 | -€353 | +€2,823 | +88.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,176 | -€5,353 | +€2,823 | +34.5% |
| Amounts payable | 17/49 | €11,703 | €9,467 | -€2,236 | -19.1% |
| Amounts payable within one year | 42/48 | €8,087 | €9,467 | +€1,380 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €3,115 | €0 | -€3,115 | -100% |
| Trade debts | 44 | €4,448 | €99 | -€4,350 | -97.8% |
| Suppliers | 440/4 | €4,448 | €99 | -€4,350 | -97.8% |
| Taxes, remuneration and social security | 45 | €524 | €534 | +€10 | +1.9% |
| Taxes | 450/3 | €524 | €534 | +€10 | +1.9% |
| Other amounts payable | 47/48 | - | €8,834 | +€8,834 | |
| Accrued charges and deferred income | 492/3 | €3,616 | - | -€3,616 | |
| Non-recurring operating income | 76A | - | €8,412 | +€8,412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,834 | €1,404 | -€430 | -23.5% |
| Other operating charges | 640/8 | €854 | €335 | -€518 | -60.7% |
| Gross operating margin | 9900 | €361 | €4,893 | +€4,532 | +1,256% |
| Operating profit (loss) | 9901 | -€2,328 | €3,153 | +€5,481 | |
| Financial charges | 65/66B | €129 | €162 | +€33 | +25.6% |
| Recurring financial charges | 65 | €129 | €162 | +€33 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,456 | €2,992 | +€5,448 | |
| Income taxes | 67/77 | €277 | €169 | -€108 | -39.1% |
| Profit (loss) for the period | 9904 | -€2,733 | €2,823 | +€5,556 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,733 | €2,823 | +€5,556 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.