BPI CONSULT: 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 CONSULT
Largest movements
- Cash -€4,074
down €4,074 (-22.0%), from €18,482 to €14,409
mainly Trade debts (-€14,533) and Contributions, distributions and other (-€11,500)
- Tangible fixed assets +€3,169
up €3,169 (+763.8%), from €415 to €3,584
of which Plant, machinery and equipment: +€1,981
- Receivables within one year -€3,000
down €3,000 (-12.2%), from €24,549 to €21,549
of which Other amounts receivable: -€9,185
- Deferred charges and accrued income +€2,777
up €2,777 (+2285.7%), from €122 to €2,899
- Trade debts -€14,533
down €14,533 (-83.0%), from €17,505 to €2,972
- Other debts +€11,500
new in 2024: €11,500
- Reserves +€3,000
up €3,000 (+100.0%), from €3,000 to €6,000
- Tax, wage and social debts -€1,278
down €1,278 (-10.1%), from €12,627 to €11,348
of which Remuneration and social security: -€2,893
- Gross operating margin +€10,583
up €10,583 (+94.2%), from €11,230 to €21,813
- Taxes +€1,374
up €1,374 (+32.8%), from €4,184 to €5,558
- Financial income -€739
down €739 (-83.5%), from €885 to €146
- Depreciation +€520
up €520 (+1922.2%), from €27 to €547
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,670 | €42,440 | -€1,230 | -2.8% |
| Fixed assets | 21/28 | €517 | €3,584 | +€3,067 | +592.8% |
| Tangible fixed assets | 22/27 | €415 | €3,584 | +€3,169 | +763.8% |
| Plant, machinery and equipment | 23 | - | €1,981 | +€1,981 | |
| Furniture and vehicles | 24 | €415 | €1,603 | +€1,188 | +286.4% |
| Financial fixed assets | 28 | €102 | €0 | -€102 | -100.0% |
| Current assets | 29/58 | €43,152 | €38,856 | -€4,297 | -10.0% |
| Amounts receivable within one year | 40/41 | €24,549 | €21,549 | -€3,000 | -12.2% |
| Trade receivables | 40 | €11,873 | €18,058 | +€6,185 | +52.1% |
| Other amounts receivable | 41 | €12,676 | €3,491 | -€9,185 | -72.5% |
| Cash at bank and in hand | 54/58 | €18,482 | €14,409 | -€4,074 | -22.0% |
| Deferred charges and accrued income | 490/1 | €122 | €2,899 | +€2,777 | +2285.7% |
| Total equity and liabilities | 10/49 | €43,670 | €42,440 | -€1,230 | -2.8% |
| Equity | 10/15 | €13,539 | €16,541 | +€3,003 | +22.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €6,000 | +€3,000 | +100.0% |
| Distributable reserves | 133 | €3,000 | €6,000 | +€3,000 | +100.0% |
| Profit (loss) carried forward | 14 | €539 | €541 | +€3 | +0.5% |
| Amounts payable | 17/49 | €30,131 | €25,899 | -€4,232 | -14.0% |
| Amounts payable within one year | 42/48 | €30,131 | €25,820 | -€4,311 | -14.3% |
| Trade debts | 44 | €17,505 | €2,972 | -€14,533 | -83.0% |
| Suppliers | 440/4 | €17,505 | €2,972 | -€14,533 | -83.0% |
| Taxes, remuneration and social security | 45 | €12,627 | €11,348 | -€1,278 | -10.1% |
| Taxes | 450/3 | €9,734 | €11,348 | +€1,615 | +16.6% |
| Remuneration and social security | 454/9 | €2,893 | €0 | -€2,893 | -100.0% |
| Other amounts payable | 47/48 | - | €11,500 | +€11,500 | |
| Accrued charges and deferred income | 492/3 | - | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27 | €547 | +€520 | +1922.2% |
| Other operating charges | 640/8 | €1,085 | €1,039 | -€46 | -4.2% |
| Gross operating margin | 9900 | €11,230 | €21,813 | +€10,583 | +94.2% |
| Operating profit (loss) | 9901 | €10,118 | €20,227 | +€10,109 | +99.9% |
| Financial income | 75/76B | €885 | €146 | -€739 | -83.5% |
| Recurring financial income | 75 | €885 | €146 | -€739 | -83.5% |
| Financial charges | 65/66B | €141 | €313 | +€172 | +121.7% |
| Recurring financial charges | 65 | €141 | €313 | +€172 | +121.7% |
| Profit (loss) for the period before taxes | 9903 | €10,862 | €20,061 | +€9,199 | +84.7% |
| Income taxes | 67/77 | €4,184 | €5,558 | +€1,374 | +32.8% |
| Profit (loss) for the period | 9904 | €6,678 | €14,503 | +€7,825 | +117.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,678 | €14,503 | +€7,825 | +117.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.