BPI: 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.
BPI
Largest movements
- Tangible fixed assets -€6,996
down €6,996 (-34.4%), from €20,320 to €13,324
- Receivables within one year +€2,323
up €2,323 (+16.9%), from €13,716 to €16,039
of which Other amounts receivable: +€1,794
- Cash +€1,293
up €1,293 (+108.0%), from €1,197 to €2,491
mainly Depreciation (+€6,996) and Tax, wage and social debts (+€3,229)
- Debts after one year -€4,791
down €4,791 (-31.9%), from €15,033 to €10,242
- Tax, wage and social debts +€3,229
up €3,229 (+41.3%), from €7,815 to €11,043
of which Remuneration and social security: +€2,818
- Other debts -€1,000
down €1,000 (-6.0%), from €16,750 to €15,750
- Profit (loss) carried forward -€932
down €932 (-8.9%), from -€10,518 to -€11,450
- Gross operating margin +€28,245
up €28,245, from -€1,248 to €26,997
- Staff costs +€299
up €299 (+1.6%), from €18,746 to €19,045
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 | €35,403 | €31,911 | -€3,492 | -9.9% |
| Fixed assets | 21/28 | €20,435 | €13,324 | -€7,111 | -34.8% |
| Tangible fixed assets | 22/27 | €20,320 | €13,324 | -€6,996 | -34.4% |
| Furniture and vehicles | 24 | €20,320 | €13,324 | -€6,996 | -34.4% |
| Financial fixed assets | 28 | €115 | €0 | -€115 | -100.0% |
| Current assets | 29/58 | €14,968 | €18,587 | +€3,619 | +24.2% |
| Amounts receivable within one year | 40/41 | €13,716 | €16,039 | +€2,323 | +16.9% |
| Trade receivables | 40 | €10,552 | €11,081 | +€529 | +5.0% |
| Other amounts receivable | 41 | €3,164 | €4,958 | +€1,794 | +56.7% |
| Cash at bank and in hand | 54/58 | €1,197 | €2,491 | +€1,293 | +108.0% |
| Deferred charges and accrued income | 490/1 | €55 | €57 | +€2 | +4.1% |
| Total equity and liabilities | 10/49 | €35,403 | €31,911 | -€3,492 | -9.9% |
| Equity | 10/15 | -€4,318 | -€5,250 | -€932 | -21.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,518 | -€11,450 | -€932 | -8.9% |
| Amounts payable | 17/49 | €39,721 | €37,161 | -€2,560 | -6.4% |
| Amounts payable after more than one year | 17 | €15,033 | €10,242 | -€4,791 | -31.9% |
| Financial debts | 170/4 | €15,033 | €10,242 | -€4,791 | -31.9% |
| Amounts payable within one year | 42/48 | €24,688 | €26,918 | +€2,231 | +9.0% |
| Trade debts | 44 | €123 | €125 | +€2 | +1.5% |
| Suppliers | 440/4 | €123 | €125 | +€2 | +1.5% |
| Taxes, remuneration and social security | 45 | €7,815 | €11,043 | +€3,229 | +41.3% |
| Taxes | 450/3 | €1,740 | €2,151 | +€411 | +23.6% |
| Remuneration and social security | 454/9 | €6,074 | €8,892 | +€2,818 | +46.4% |
| Other amounts payable | 47/48 | €16,750 | €15,750 | -€1,000 | -6.0% |
| Remuneration, social security and pensions | 62 | €18,746 | €19,045 | +€299 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,074 | €6,996 | -€78 | -1.1% |
| Other operating charges | 640/8 | €618 | €861 | +€243 | +39.2% |
| Gross operating margin | 9900 | -€1,248 | €26,997 | +€28,245 | |
| Operating profit (loss) | 9901 | -€27,686 | €96 | +€27,782 | |
| Financial income | 75/76B | €40 | €17 | -€23 | -58.3% |
| Recurring financial income | 75 | €40 | €17 | -€23 | -58.3% |
| Financial charges | 65/66B | €968 | €904 | -€64 | -6.6% |
| Recurring financial charges | 65 | €968 | €904 | -€64 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,614 | -€792 | +€27,823 | +97.2% |
| Income taxes | 67/77 | €178 | €140 | -€38 | -21.2% |
| Profit (loss) for the period | 9904 | -€28,792 | -€932 | +€27,860 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,792 | -€932 | +€27,860 | +96.8% |
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 6 October 2026 via checked.be.