BPI TRADING: 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 TRADING
Largest movements
- Cash -€22,190
down €22,190 (-30.9%), from €71,921 to €49,731
mainly Other debts (-€17,301) and Investment in fixed assets (net) (-€11,437)
- Receivables within one year +€4,949
up €4,949 (+108.2%), from €4,573 to €9,521
- Tangible fixed assets +€4,341
up €4,341 (+13.2%), from €32,993 to €37,334
of which Furniture and vehicles: +€8,690
- Deferred charges and accrued income +€1,195
new in 2025: €1,195
- Other debts -€17,301
down €17,301 (-17.9%), from €96,807 to €79,506
- Profit (loss) carried forward +€7,834
up €7,834 (+71.2%), from -€11,009 to -€3,175
- Gross operating margin +€21,433
up €21,433, from -€3,043 to €18,390
- Depreciation +€2,747
up €2,747 (+63.2%), from €4,349 to €7,095
- Other operating charges +€514
up €514 (+17.4%), from €2,944 to €3,458
- Financial charges +€371
up €371 (+189.8%), from €195 to €567
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 | €113,873 | €102,095 | -€11,777 | -10.3% |
| Fixed assets | 21/28 | €33,783 | €38,124 | +€4,341 | +12.9% |
| Tangible fixed assets | 22/27 | €32,993 | €37,334 | +€4,341 | +13.2% |
| Land and buildings | 22 | €32,993 | €28,644 | -€4,349 | -13.2% |
| Furniture and vehicles | 24 | - | €8,690 | +€8,690 | |
| Financial fixed assets | 28 | €790 | €790 | = | 0.0% |
| Current assets | 29/58 | €80,090 | €63,971 | -€16,119 | -20.1% |
| Stocks and contracts in progress | 3 | €3,596 | €3,524 | -€72 | -2.0% |
| Stocks | 30/36 | €3,596 | €3,524 | -€72 | -2.0% |
| Amounts receivable within one year | 40/41 | €4,573 | €9,521 | +€4,949 | +108.2% |
| Trade receivables | 40 | €4,573 | €9,521 | +€4,949 | +108.2% |
| Cash at bank and in hand | 54/58 | €71,921 | €49,731 | -€22,190 | -30.9% |
| Deferred charges and accrued income | 490/1 | - | €1,195 | +€1,195 | |
| Total equity and liabilities | 10/49 | €113,873 | €102,095 | -€11,777 | -10.3% |
| Equity | 10/15 | €9,565 | €16,716 | +€7,151 | +74.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,009 | -€3,175 | +€7,834 | +71.2% |
| Investment grants | 15 | €1,581 | €899 | -€682 | -43.1% |
| Amounts payable | 17/49 | €104,308 | €85,379 | -€18,929 | -18.1% |
| Amounts payable within one year | 42/48 | €104,308 | €85,379 | -€18,929 | -18.1% |
| Trade debts | 44 | €4,678 | €4,093 | -€585 | -12.5% |
| Suppliers | 440/4 | €4,678 | €4,093 | -€585 | -12.5% |
| Taxes, remuneration and social security | 45 | €2,824 | €1,781 | -€1,043 | -36.9% |
| Taxes | 450/3 | €2,824 | €1,781 | -€1,043 | -36.9% |
| Other amounts payable | 47/48 | €96,807 | €79,506 | -€17,301 | -17.9% |
| Non-recurring operating income | 76A | - | €121 | +€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,349 | €7,095 | +€2,747 | +63.2% |
| Other operating charges | 640/8 | €2,944 | €3,458 | +€514 | +17.4% |
| Gross operating margin | 9900 | -€3,043 | €18,390 | +€21,433 | |
| Operating profit (loss) | 9901 | -€10,335 | €7,837 | +€18,172 | |
| Financial income | 75/76B | €689 | €704 | +€16 | +2.3% |
| Recurring financial income | 75 | €689 | €704 | +€16 | +2.3% |
| Financial charges | 65/66B | €195 | €567 | +€371 | +189.8% |
| Recurring financial charges | 65 | €195 | €567 | +€371 | +189.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,842 | €7,975 | +€17,817 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | -€9,982 | €7,834 | +€17,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,982 | €7,834 | +€17,816 |
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 4 October 2026 via checked.be.