BPimmo: 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.
BPimmo
Largest movements
- Tangible fixed assets +€16,277
up €16,277 (+20.6%), from €79,205 to €95,482
- Cash -€4,831
down €4,831 (-69.6%), from €6,941 to €2,110
mainly Investment in fixed assets (net) (-€22,385) and Debts after one year (-€13,386)
- Other debts +€15,000
up €15,000 (+38.1%), from €39,327 to €54,327
- Debts after one year -€13,386
no longer reported in 2025 (was €13,386)
- Profit (loss) carried forward +€5,935
up €5,935 (+45.6%), from €13,030 to €18,965
- Tax, wage and social debts +€2,500
up €2,500 (+333.3%), from €750 to €3,250
- Current portion of long-term debt +€1,547
up €1,547 (+13.1%), from €11,840 to €13,386
- Taxes +€3,789
new in 2025: €3,789
- Gross operating margin +€1,886
up €1,886 (+9.9%), from €18,952 to €20,838
- Turnover +€1,742
up €1,742 (+4.9%), from €35,677 to €37,419
- Financial charges -€482
down €482 (-32.1%), from €1,501 to €1,019
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 | €86,599 | €98,044 | +€11,446 | +13.2% |
| Fixed assets | 21/28 | €79,205 | €95,482 | +€16,277 | +20.6% |
| Tangible fixed assets | 22/27 | €79,205 | €95,482 | +€16,277 | +20.6% |
| Land and buildings | 22 | €79,205 | €95,482 | +€16,277 | +20.6% |
| Current assets | 29/58 | €7,394 | €2,562 | -€4,831 | -65.3% |
| Amounts receivable within one year | 40/41 | €2 | €2 | = | 0.0% |
| Other amounts receivable | 41 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,941 | €2,110 | -€4,831 | -69.6% |
| Deferred charges and accrued income | 490/1 | €450 | €450 | = | 0.0% |
| Total equity and liabilities | 10/49 | €86,599 | €98,044 | +€11,446 | +13.2% |
| Equity | 10/15 | €21,090 | €27,025 | +€5,935 | +28.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,030 | €18,965 | +€5,935 | +45.6% |
| Amounts payable | 17/49 | €65,509 | €71,019 | +€5,510 | +8.4% |
| Amounts payable after more than one year | 17 | €13,386 | - | -€13,386 | |
| Financial debts | 170/4 | €13,386 | - | -€13,386 | |
| Amounts payable within one year | 42/48 | €52,122 | €71,019 | +€18,897 | +36.3% |
| Current portion of amounts payable after more than one year | 42 | €11,840 | €13,386 | +€1,547 | +13.1% |
| Trade debts | 44 | €206 | €56 | -€150 | -72.9% |
| Suppliers | 440/4 | €206 | €56 | -€150 | -72.9% |
| Taxes, remuneration and social security | 45 | €750 | €3,250 | +€2,500 | +333.3% |
| Taxes | 450/3 | €750 | €3,250 | +€2,500 | +333.3% |
| Other amounts payable | 47/48 | €39,327 | €54,327 | +€15,000 | +38.1% |
| Turnover | 70 | €35,677 | €37,419 | +€1,742 | +4.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,725 | €16,581 | -€144 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,875 | €6,108 | +€233 | +4.0% |
| Other operating charges | 640/8 | €3,985 | €3,987 | +€2 | 0.0% |
| Gross operating margin | 9900 | €18,952 | €20,838 | +€1,886 | +9.9% |
| Operating profit (loss) | 9901 | €9,092 | €10,743 | +€1,651 | +18.2% |
| Financial charges | 65/66B | €1,501 | €1,019 | -€482 | -32.1% |
| Recurring financial charges | 65 | €1,501 | €1,019 | -€482 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €7,592 | €9,725 | +€2,133 | +28.1% |
| Income taxes | 67/77 | - | €3,789 | +€3,789 | |
| Profit (loss) for the period | 9904 | €7,592 | €5,935 | -€1,656 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,592 | €5,935 | -€1,656 | -21.8% |
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 5 October 2026 via checked.be.